This handy guide explains what regulatory authorisations are required to advise clients on different aspect of their personal finances with details on and how the ICAEW Designated Body Scheme (DPB) can be used.
Ensuring that consumers make the right choices about how and when to access their pension pots is a tall order for regulators and advisers. Mike Morrison highlights how the system of information, guidance and advice is evolving.
Our report on pensions provides a synopsis of the basics from both a personal and business perspective.
Features and articles
Operators in the pensions and annuity market should be aware of the importance of call training to maintain compliance.
Court of Appeal rule that protection for accrued right and transitional protection arrangements could give rise to unlawful discrimination.
ICAEW technical manager Angela Clegg gives her views on HMRC’s use of the nudge theory to encourage taxpayers to act in a certain way.
To be eligible for the Small Companies Regime an entity must meet the criteria as set out in law. The Financial Reporting Faculty guides you through the key steps to meet the eligibility criteria.
Highlights some of the current hot topics and common problem areas for FRS 102 and FRS 105 reporters based on areas being identified by the ICAEW technical helpline and monitoring unit.
Freedom & Choice in Pensions introduced an additional level of complexity into pensions, tax and retirement planning.
Make sure you are up to speed with all the recent developments in automatic enrolment with this TPR webinar covering contribution increases, the latest updates in compliance and enforcement and how to help your new employer clients with AE.
Helpsheets and support
This factsheet provides an overview of the regulatory requirements affecting UK company accounts. The factsheet applies to both UK GAAP and IFRS adopters.
To qualify as a medium-sized company an entity must meet the criteria as set out in law. The Financial Reporting Faculty guides you through the key steps to meet the eligibility criteria.
This factsheet provides a detailed look at the Triennial review 2017 and other amendments to UK GAAP standards. The changes are mandatory 1 January 2019.
ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.
A one-volume guide to direct taxation of a small business.
Practical guidance on multiple aspects of personal retirement planning in the UK.
Guide to completing a Self-Assessment tax return for 2017/18, with advice and worked examples covering key aspects of personal taxation in the UK.