Accounting checklist

Adjustment of

Adjustment of, on changes in VAT

Generally

Adjustments

Adjustments of

Agreements for leases

Compliance

Overview

Sub-sales

Surrenders and regrants

As basis for employment

Assets, date of disposal and acquisition

Breach of, damages for employees

Cancellation/variation, trading receipts

Change in standard VAT rate

Adjustment following

Supply arising after date of contract

Chargeable gains

Abandoned

Conditional contracts

Delayed completion

Unconditional contracts

Commodities

– see Commodities

Consideration

Contract of employment, assessment of emoluments under Schedule E

Contract, or contract of employment

Debts

– see Debts

Deferred payment, with

Early termination with payment under no existing right, compensation

Employment Rights Act

Exempt supply treated as taxable

Expenditure incurred in pursuance

Extension of terms by court

Fixed or changeable

Generally

Implied terms

Indemnity, value added tax on payments under

Lecturers' status

Long-term, valuation

Oil sales

Options

– see Options

Output tax

Contract silent on VAT

Date of contract

Terms and conditions of contract

Personal equity plan management

Practicalities

Pre-1972, turnover under lease includes VAT

Referring to/inclusive of VAT

Registered friendly societies

Relationship, or (as determinant of status)

Retirement annuities

Sale and re-purchase of land, time of disposal

Schedule D services

Substantial performance rule

Land transactions

Substantial performance rule without completion

Substantial amount of consideration paid

Takes possession

Time of disposal and acquisition

Trading

Variation after start

Whether provisions consistent with contract of service

Written, as starting point

Zero-hours, whether a contract of employment