Accounts and records

Annual accounting scheme

Benefit

Business carried on for, taxable person treatment

Cash accounting scheme

Cessation of business

Charge to tax

Class 2 contributions

Class 4 contributions

Domicile

Farmers' flat-rate scheme

Generally

Insolvent persons

– see Insolvency

Meaning

National Insurance contributions

Personal representatives

Reasonable excuse

Default surcharge

Misdeclaration penalty

Serious misdeclaration

Registrable persons

Registration

Generally

Return period ends

Settlements with vulnerable beneficiaries

– see Beneficiaries

Trust income

Trustees

Trusts with vulnerable beneficiaries

VAT representative

Working tax credit