Knowledge map — Sterling

VAT registration — When a UK business or non-established taxable person must register for VAT.
Taxable turnover — The supplies counted when applying the VAT registration tests.
VAT registration timing — Notification deadlines and effective dates under the two registration tests.
Non-established taxable persons — The separate VAT registration regime for persons without a UK establishment.
VAT registration exceptions — Temporary exceedance and zero-rated-supplies routes that require HMRC's decision.
Company dividends — How a UK company makes a lawful dividend and why cash alone is not the test.
Distributable profits — The accumulated realised profits and losses, evidenced by relevant accounts, that bound a company distribution.
Dividend rates and allowance — Effective-dated UK personal dividend rates and the amount charged at the dividend nil rate.
Director's loan accounts — The accounting direction of money owed between a company and its director, before separate tax tests are applied.
Loans to participators — When a close-company loan can create a section 455 charge, its rate, payment date, and important branches.
Section 455 repayment relief — How repayment, release, or write-off can create relief and when that relief becomes available.
Profit and Loss reports — How Sterling builds a period result from reconciled Income and Expense evidence, and where a draft stops short of statutory accounts.
Corporation Tax rates — Enacted ordinary-company rates, thresholds and financial-year applicability.
Corporation Tax marginal relief — The ordinary-company calculation between the adjusted lower and upper limits.
Augmented profits — The statutory amount used to choose the small-profits, marginal-relief or main-rate band.
Associated companies for Corporation Tax — How other associated companies divide the lower and upper profit limits.
Corporation Tax accounting periods and financial years — How accounting-period amounts are split when rates or rules belong to different financial years.
Accrual basis — Why UK company income and expenses follow the underlying rights, obligations, and reporting period rather than cash timing alone.
Prepayments — The unconsumed part of an ordinary service cost that remains a controlled right at the reporting date.
Accrued expenses — Ordinary service costs already incurred under a present obligation but not yet recognised in the ledger.
Expense timing adjustments — How Sterling calculates an exact, review-only prepayment or accrued-expense journal without altering the books.
Company accounts filing deadlines — When private and public companies must deliver annual accounts to Companies House.
Confirmation statement deadlines — The review periods and delivery window for a company's confirmation statement.
Registered Companies House due dates — Why the customer-specific date currently published on the register controls over a generic calculation.
Capital allowances — How qualifying capital expenditure can reduce taxable profits through a claim.
Annual Investment Allowance — The claim for qualifying plant and machinery expenditure up to the applicable period limit.
Writing-down and small-pool allowances — Main- and special-rate pool relief, including the 2026 company-rate change.
Capital-allowance disposals — How disposal values enter pools and can create balancing charges.
First-year allowances and full expensing — Company first-year reliefs whose eligibility needs facts beyond an invoice total.
Fixed-asset register — Sterling derives the register from reconciled ledger evidence and keeps non-ledger judgements explicit.
Class 1 National Insurance — Employee and employer Class 1 contributions for explicitly confirmed category A, non-director weekly or monthly pay.
Class 1 National Insurance rates and thresholds — Effective-dated category A employee and employer rates and exact weekly and monthly thresholds.
Exact percentage method — The separate employee and employer Class 1 calculations and statutory nearest-penny rule.
Personal Allowance — The standard UK Personal Allowance, adjusted-net-income taper and effective tax years.
Income Tax rates and bands — Enacted main rates for non-savings, non-dividend income in England and Northern Ireland.
Scottish Income Tax rates — Annual Scottish rates and taxable-income limits for non-savings, non-dividend income.
Welsh rates of Income Tax — Annual Senedd rates and their combination with the reduced UK components.
Simple non-savings Income Tax calculation — An exact, deliberately narrow annual-liability illustration using reviewed rates and the standard allowance.
Savings Income Tax — The statutory definition, ordering and annual UK rates for savings income.
Starting rate for savings — How taxable non-savings income consumes the £5,000 starting-rate limit before savings income is charged at 0%.
Personal Savings Allowance — The UK-wide £1,000, £500 or nil savings nil-rate amount and its rate-band classification.
Simple savings Income Tax calculation — An exact bounded annual-liability illustration combining ordinary non-savings and savings income.

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