Essential know-how

Person in clearing 4

This section is for sole traders and is full of tax planning guides and tips & tools together with tax compliance checklists and our regular CPD updates.

Title Modified Date
A sole trader? Start here... 04 February 2025
Accounting periods and tax basis periods : Login or subscribe to read more... 29 January 2025
Accounting: Simpler Income Tax (cash basis)/fixed expenses 04 February 2025
Associate Dentists lose automatic trading status 04 February 2025
Averaging claims : Login or subscribe to read more... 05 August 2025
Basis Period reform : Login or subscribe to read more... 24 February 2025
Basis Period reform: At a glance 09 January 2025
Carrier Bag Tax (link) 30 January 2025
Checklist: Year-end Accounts & Tax (self-employed) : Login or subscribe to read more... 30 January 2025
Claim a grant under the Self-Employed Income Support Scheme (closed) 22 May 2023
Do I have to prepare a balance sheet? 04 February 2025
Extracting profits (self-employed) : Login or subscribe to read more... 24 September 2025
Fixed assets accounts checklist : Login or subscribe to read more... 04 February 2025
GAAP: Unincorporated businesses : Login or subscribe to read more... 04 February 2025
Herd basis: Farming : Login or subscribe to read more... 29 October 2025
Late Tax Return? HMRC top 10 worst excuses 04 February 2025
Losses (sideways): Restriction for uncommercial trades : Login or subscribe to read more... 25 November 2025
Losses, trade losses and sideways relief : Login or subscribe to read more... 29 January 2026
Making Tax Digital: At a glance 06 February 2025
New client details form (self-employed) : Login or subscribe to read more... 24 May 2023
Practical Tax Toolkits & Checklists: signpost 08 January 2025
Sales/turnover: Tax compliance : Login or subscribe to read more... 06 February 2025
Tax planning for income at marginal tax rates 05 September 2024
Tax risk review : Login or subscribe to read more... 06 February 2025
Trading and Property Allowances: signpost 06 February 2025