The role of an accountant in a business. Many small businesses do not have an accountant on the payroll and hire external consultants to fulfil their financial needs. In too many cases the accountant is only working for the benefit of external stakeholders such as Companies House and HMRC. This role is described as financial […]
What is a private limited company? A private limited company is a company limited by shares. The company is run by its directors on behalf of its shareholders. There must be at least one director and one shareholder for any new private company. The same person can be director and shareholder. The shares in a […]
Change required for all employers All employers will have to change the way they process payroll in 2013. If your organisation pays wages to anyone including salaried directors, you will need to provide information in “Real Time” to Her Majesty’s Revenue and Customs (HMRC). Real Time Information (RTI) requires employers to submit payroll information before […]
Scottish charity reporting All charities rely on their reputation. Charities have a privileged position including exemption from Corporation Tax. Donors give money to charities on the basis that the funds will be used responsibly and in accordance with the publicly declared charitable purposes. It is the responsibility of Trustees of Scottish charities to ensure that […]
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