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Helpsheets and guidance by title

Access technical helpsheets, ethical guidance and practice resources by title.

Looking for a list of helpsheets and FAQs by topic? We still have separate lists of helpsheets on new UK GAAP, ethics, practice and technical topics.

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A

A retired director is selling his trading company shares, can he claim entrepreneurs’ investment relief?

ATOL cold file compliance review checklist

ATOL whole firm compliance review checklist

Abridged accounts for small companies

Accelerated Payment Notices

Acceptance of gifts and hospitality from a client

Accounting for a hive up under FRS 102

Accounting for cryptocurrencies under FRS 102

Accounting for fixed asset investments under FRS 102

Accounting for groups under FRS 102

Accounting for intangible assets and goodwill under FRS 102

Accounting for investment property under FRS 102

Accounting for leases under FRS 102

Acting as a subcontractor

Acting for clients that regularly exceed fee percentage limits

Amortised cost calculator

Are there VAT implications on the fee for agreement to supply information about a potential UK property development?

Are there ever any instances where IHT Business Property Relief would be available on furnished holiday lets?

Arrangements of alternates

Audit and assurance helpsheets

Audit committee pre-approval of non-audit services

Audit exemption beginning before 2016

Audit exemption beginning on or after 2016

Audit of clubs, associations and societies

Audit reports - going concern

Audit reports - overview

Audit reports – modified opinions, emphasis of matter and other matter paragraphs

Audit reports: Impact of independence breaches

Auditing Standards 2016

Auditing groups - subsidiaries

Auditing micro-entities

Auditor Liability Limitation Agreements

Auditor Resignation under Companies Act

Auditor resignation – Auditor responsibilities

Auditor resignation – Company responsibilities

Auditor resignation – auditor and company responsibilities

Auditor rotation

Auditor rotation for public interest and other listed entities

Auto-enrolment - service planning

Auto-enrolment: Opportunities, risks and service planning

Auto-enrolment: opportunities and risks

B

Balance sheet statements for small companies and LLPs

Board meetings

Bribery Act 2010: Practical summary

Buying and selling fees

C

Calculating employee numbers

Calculating employee numbers for the small company criteria

Can I capitalise website development costs under FRS 102?

Can I revalue an intangible asset under FRS 102?

Can I undertake an independent examination of a charity?

Can a VAT registered client recover all of the VAT on the property they have purchased?

Can a building company recover VAT on household fittings?

Can a client claim any of the capital loss for a property she rented out?

Can a client reclaim VAT on setting up costs for his start-up business, incurred before his VAT registration date?

Can a company claim capital allowances for cost incurred for in-house website development?

Can a freight forwarder charge a client for VAT on imported goods, which the client had assumed were zero-rated?

Can a landlord claim wear and tear allowance in 2016/17 after replacing furnishings in May 2016?

Can a small UK subsidiary of an overseas parent qualify for audit exemption under Companies Act 2006?

Can a small UK subsidiary of an overseas parent qualify for audit exemption?

Can accounts be prepared and filed at Companies House in a foreign currency?

Can an entity become audit registered?

Can capital allowances be claimed on the purchase software rights?

Can company directors take net payment equally under an IR35 contract, without incurring further charge to income tax/NIC?

Can goods sold to the UK customer of US company with no UK presence be zero-rated?

Can two companies owned by the same sole shareholder both qualify for employment allowance in the tax year?

Change of appointment

Changes in the composition of a firm

Changes to the rules for National Insurance contributions in relation to sleeping/inactive partners?

Charging for detailed advice at initial consultation

Charities - financial reporting and scrutiny (England and Wales)

Charities - financial reporting and scrutiny (Northern Ireland)

Charities - financial reporting and scrutiny (Scotland)

Charities legal and regulatory framework

Choosing your alternate

Clients ask about Capital Gains Tax liabilities under the new rules in FA 2015

Clients' money regulations

Clients’ Money Regulations compliance review

Cold file audit compliance review

Community Interest Companies (CICs)

Companies limited by guarantee

Companies thresholds

Consultation arrangements

Contracts of employment

Corporate practice

Covered person

Credit control procedures

Cross selling

D

DPB compliance review

Data Protection

Decision to accept appointment

Deferred tax under FRS 102

Disclosure of confidential Information to insolvency practitioners

Disclosure of confidential information (for members in business)

Disclosure of confidential information (for members in practice)

Disclosure of confidential information to the police and other enforcement agencies

Disclosure of related undertakings, parent entities and ultimate controlling parties

Disengagement checklist

Disengagement letters

Do car parking spaces provided for staff count as a taxable benefit?

Do I have to disclose employee numbers?

Do I need to disclose secured debts?

Do I still need a bank letter?

Do directors’ loans require approval?

Document retention

Does ATED apply for a client who owns rental property though a UK limited company?

Does a UK-based company selling goods made abroad have to pay UK VAT, if the goods are shipped direct to the customer?

Does a charity need a cash flow statement?

Does a client charge VAT inclusive, or on top of, amount agreed for consultancy services, before registering for VAT?

Does a client have to account for VAT if a vehicle bought for business use is sold at a loss?

Does a client need to pay ATED on a property occupied rent-free by a shareholder's daughter?

Does a client need to report cash sales within Europe on the EC sales list?

Does an earn out right on sale of company shares, issued in November 2015 get treated as a security that would enable part of the gain to be deferred?

Does an overseas client meet the criteria to qualify for a UK personal allowance?

Does our client need to opt to tax to recover the VAT on property costs for a building it owns?

Does the car input tax block apply to electric vehicles?

E

Email footers and disclaimers

Employing a subcontractor

Employment references

Engagement letters

Engagement letters and privacy notices

Ensuring objectivity when undertaking non assurance agreements

Ethical considerations for probate practitioners

Exercising Liens

Extension of rotation period

F

FRS 102 concepts and pervasive principles

FRS 102: First-time adoption and transition considerations

FRS 102: Intercompany loans with no fixed term

FRS 102: Section 1A Small Entities

FRS 102: What is the useful economic life of goodwill under FRS 102 and FRSSE 2015?

Fee breakdown information

Fee cap ratio calculation

Fee protection insurance

Filing accounts at Companies House - practical considerations

Fit and proper declaration

Foreign currency translation under FRS 102

G

GDPR - Data processor or data controller?

GDPR and Privacy Shield

GDPR – Client files

GDPR – Communicating safely with clients

GDPR – Data Breaches

GDPR – Data mapping and documentation

GDPR – Lawful basis for processing

GDPR – Rights of an individual

H

HMRC’s approach where share capital was issued but not fully paid for in relation to the Loans to Participators and Benefit in Kind rules?

Has the childcare voucher scheme closed?

Haven't issued an engagement letter?

Hedge accounting under FRS 102

How are electric and hybrid cars taxed on employees?

How can HMRC’s employment status tool be used in IR35 cases?

How do I account for a change in depreciation?

How do I account for a dividend received from a subsidiary?

How do time limits affect which property a client can choose to treat as their principal private residence?

How do you calculate when a client is required to be VAT registered?

How does a lessee account for a rent free period under FRS 102?

How does income from short-term lets affect input tax recovery?

How have changes from 5 April 2016 affected how disregarded income relief is treated for a non-resident client?

How is VAT dealt with and reported for a UK client's company providing services in Europe?

How should I account for a 'hive up'?

How should VAT on my client's rechargeable expenses be treated?

How should a sole trader handle VAT registration for their two different businesses?

How should promotional vouchers with a cash value be treated for VAT purposes?

How should the 'net' and 'gross' criteria be applied when determining audit exemption under Companies Act 2006?

How to account for a hive up

How will the proposed restrictions to relief for interest affect a client with a large buy to let property business?

I

IT systems compliance review

Illegal dividends in a private company

Ineligible companies and groups

Initial free consultations

Introductions to financial advisers

Is VAT is reclaimable on property renovations and is VAT chargeable on leases?

Is VAT recoverable on a hybrid car bought for both work and personal use?

Is a benefit awarded by a supplier a benefit in kind and, if so, how is it taxed?

Is a certificate required to confirm the rate of VAT on residential conversions?

Is a client able to reclaim VAT as input tax, on a gift bought for an employee?

Is a company dormant?

Is a company micro?

Is a company or group small?

Is a farming client is restricted to using a 2014/15 loss against general income, having claimed capital allowances?

Is a group ineligible under the Companies Act 2006?

Is a pension arising from contributions made while a client was resident overseas subject to UK tax?

Is an audit required for a company?

Is an entity a member firm and can it use the description 'Chartered Accountant'?

Is an overseas client able to claim a personal allowance against income from a rental property she owns in the UK?

Is it safe to issue Alphabet shares in a company to to adult children?

Is the amount of tax relief higher a rate taxpayer will get on their pension contribution changing?

Is the purchase of office property by one of the tenant firms outside the scope of VAT transfer of a business as a going concern (TOGC)?

J

K

Key partners and partner rotation

L

Letters of representation

Limited partnerships

M

Management role

Managing the professional liability of accountants: Illustrative wordings

Marketing

Membership requirement

N

New UK GAAP comparisons

New UK GAAP overview

New UK GAAP: What and when?

New client information

O

Other relationships

Overseas companies filing

P

Partner definition

Partnership agreements

Payments from a client’s own account

Persons closely associated

Practice Assurance compliance review

Practice insurances

Practice letterheads - approvals service and template resources

Practice names and letterheads

Preference shares - equity or liability under FRS 102?

Preference shares - should it be classified as equity or liability?

Preparing a non-statutory audit report

Preparing an audit report for Limited Liability Partnerships (LLPs)

Preparing an audit report for Limited Partnerships

Preparing an audit report for a charity

Preparing an audit report for a group - combined audit report for the group and parent company

Preparing an audit report for occupational pension schemes

Prior year unaudited - Audit report implications

Professional enquiry problems

Providing corporate hospitality to audit clients

Purchase of own shares in a private limited company

Q

R

Reduction of share capital

References on clients’ financial status

Registered auditor signing requirements

Related party disclosures under FRS 102

Requirements for unaudited overseas subsidiaries when auditing the group accounts

S

SI 2015/980: Accounts filing exemptions under the Companies Act 2006

SI 2015/980: UK company law and financial reporting changes

SI 2015/980: What directors' transactions are disclosable under the Companies Act 2006 as amended?

Services directive

Should I apply SSAP 20 or FRS 23 when looking at foreign currency?

Should I comply with HMRC instruction re. partial double taxation relief for my client who has moved to live in the USA?

Should I continue to act for clients unable to pay my fees?

Should VAT be paid on income from an insurance payout?

Should a UK architects firm providing services to a German company, for work in Germany, register for VAT in that country?

Should a client charge VAT on the full amount received for design services, if part payment was received before the firm VAT registered?

Should a client in the CIS calculate VAT before or after the deduction?

Should a client providing services to EU-based customers register for VAT in the UK?

Should a consultant recharge out of pocket expenses on gross as disbursements and does it matter if she makes a mark-up on these?

Should charges are raised by a webhosting company outside the EU, be included on the UK VAT return?

Should the FR% be applied to the sale of a business vehicle, for which VAT was reclaimed at the time of purchase?

Small and micro company size calculator

Small group filing requirements

Sole practitioners and fee dependency

Statement of high net worth

Supervision by ICAEW for money laundering

T

Tax advocacy services

The Ethics of an ICAEW Chartered Accountant employed in business

Transfers between investment property, PPE and inventories under FRS 102

U

Unlimited companies

Use of 'chartered accountant'

Using social media

V-Z

What CGT reliefs are available to a client selling business premises and gifting shares to a relative?

What are the consequences of gifting property to a UK non-resident trust?

What are the implications for a recently issued VAT invoice if the client files for bankruptcy?

What are the income tax consequences for a client moving abroad for an unspecified period?

What are the inheritance tax implications for loan between father's and son's companies?

What are the inheritance tax rules regarding UK assets for a non-domiciled couple?

What are the options for a sole proprietor for registering for VAT when selling ebooks in the EU?

What are the rules about notifying HMRC of the retirement of a business partner?

What charges/relief should a client be aware of, if he sells an area of land to a property developer?

What directors' transactions are disclosable under the Companies Act 2006?

What exchange rate should I use to translate year end balances?

What help is available from ICAEW for my tax query?

What is the CGT relief for SEIS-qualifying investment?

What is the PRR situation for a UK property owned and sporadically occupied by a diplomat who regularly worked overseas?

What is the VAT liability for the supply of vaping products?

What is the VAT treatment of a company vehicle which is being sold on?

What is the benefit in kind position if client provides employee with electric scooter for business and personal use?

What is the effect of the non-resident Capital Gains Tax charge arising for disposals after April 2015?

What is the lease term?

What is the position regarding SDLT and CGT, for clients looking at incorporating their rental property business?

What is the tax treatment of the amortisation for company intangibles?

What should be included in the balance sheet statement when claiming small company exemptions?

When can a subsidiary be excluded from consolidation under FRS 102?

When can a subsidiary be excluded from consolidation?

When conducting audit or assurance engagements which independence requirements apply?

Which Flat Rate Scheme rate should I apply to a client who produces work in more than one industry category?

Which accounting standard do I use for SSAS pension schemes?

Which accounting standard do I use for clubs, associations and societies?

Which accounting standard do I use for sole traders and partnerships?

Which documents in the annual accounts need a signature?

Which taxes should a company bear in mind when buying investment property?

Whole firm audit compliance review

Will a farmer need to deregister for VAT if he rents his land to others, rather than working it himself?

Will company staff relocating to the UK be liable for UK tax on all of their earnings from this employment?

Withholding signature or service

Wrongful trading

Your guide to maintaining your firm's record

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