CIS Gross Payment Status: 2024 and 2026 Changes
Guide to CIS Gross Payment Status changes on 6 April 2024 and 6 April 2026, including VAT compliance, fraud cancellation, appeals, and reapplying after loss.
Tax & ComplianceUKConstruction
11 min
Tax & Compliance Archive
More articles from the Tax & Compliance hub.
Tax & Compliance - Page 3
CIS Self Assessment Reconciliation for Sole Traders
How sole-trader subcontractors total CIS deductions for Self Assessment. Covers SA103 box 38/81, missing PDSes, and refund timing.
Tax & ComplianceUKConstruction
11 min
CIS132 for Limited Companies: EPS Offset Guide
How limited companies reclaim CIS suffered through the monthly EPS. Covers PAYE offset, carry-forward, corrections, and year-end surplus.
Tax & ComplianceUKConstruction
8 min
CIS300 Monthly Return From Invoices: Workflow Guide
How contractors turn subcontractor invoices into a CIS300 return, covering materials splits, nil returns, corrections, and filing deadlines.
Tax & ComplianceUKConstruction
13 min
VAT Apportionment Scheme 1 Example for UK Convenience Stores
Worked example of HMRC Apportionment Scheme 1 for a UK convenience store. Learn the purchase mix, DGT, VAT fractions, and scheme-choice rules.
Tax & ComplianceUKRetail
14 min
UK Non-Resident Landlord Scheme Quarterly Return Guide
UK NRLS guide for letting agents and direct tenants. Covers NRLQ quarter ends, 30-day deadlines, deduction calculations, and how NRLY and NRL6 fit together.
Tax & ComplianceUKReal Estate
10 min
UK Residential Service Charge Year-End Reconciliation Guide
Reconcile UK residential service charges from invoices to year-end accounts. Build budget-vs-actual schedules, balancing charges, and a TECH 03/11 pack.
Tax & ComplianceUKReal Estate
10 min
Section 20 Major Works Invoice Reconciliation Guide
Reconcile Section 20 major works invoices against estimates, Section 20B deadlines, and leaseholder apportionments in a defensible UK spreadsheet.
Tax & ComplianceUKReal Estate
10 min
Netherlands E-Invoicing Requirements in 2026
Learn when e-invoicing is mandatory in the Netherlands and which rules apply to B2G, B2B, and B2C. See how Peppol, NLCIUS, and ViDA fit together.
Tax & ComplianceNetherlandsEU
8 min
School Food Service Invoice Compliance Guide (USDA/NSLP)
What school food authorities should check on invoices for USDA, NSLP, Buy American, and FSMC compliance. Includes the records to keep for audit-ready support.
Tax & ComplianceEducationUS
11 min
Slovenia Postponed Import VAT: Article 72 Guide
Practical guide to Slovenia postponed import VAT under Article 72, including DDV-O fields, bookkeeping, and customs-document reconciliation.
Tax & ComplianceEUSlovenia
8 min
Slovenia Potni Nalog Explained: 2026 Guide
Plain-English guide to Slovenia's potni nalog. Covers required fields, dnevnica and kilometrina rules, receipts, and reimbursement workflow.
Tax & ComplianceEUSlovenia
9 min
Slovenia Študentska Napotnica Explained: 2026 Guide
Plain-English guide to Slovenia's študentska napotnica. Covers who needs it, required fields, employer costs, and the payment flow.
Tax & ComplianceEUSlovenia
9 min
Slovenia VAT Invoice Requirements: 2026 Guide
Slovenia VAT invoice requirements, explained. Covers mandatory fields, EUR 100 simplified invoices, self-invoicing, and 10- or 20-year retention rules.
Tax & ComplianceEUSlovenia
10 min
How to Extract UK Business Rates Bills to Excel
Extract UK business rates demand notices into Excel. Standardise council formats and reconcile rateable values, multipliers, reliefs, and liability.
Tax & ComplianceUKReal Estate
10 min
UK Commercial Service Charge Reconciliation Guide (RICS)
UK commercial service charge reconciliation under RICS rules. Extract budgets, certificates, and apportionment data into Excel to check balancing charges.
Tax & ComplianceUKReal Estate
11 min
UK Dilapidations Scott Schedule Excel Guide
Build a UK dilapidations Scott Schedule in Excel. Track quantified demand items, Section 18 adjustments, and settlement invoices in one file.
Tax & ComplianceUKReal Estate
8 min
VAT431NB Invoice Schedule Guide for Self Builders
Build your VAT431NB invoice schedule as you go. Learn which invoice details HMRC needs, how to track eligible spend, and how to avoid reclaim delays.
Tax & ComplianceUKConstruction
10 min
Austria VAT Invoice Requirements: Mandatory Fields Checklist
Plain-English guide to Austria VAT invoice requirements, including required fields, the EUR 10,000 VAT-ID rule, small-value invoices, and key exceptions.
Tax & ComplianceAustriaVAT invoice
11 min
Belgium E-Invoicing Requirements 2026: Peppol Compliance Guide
Belgium mandated B2B e-invoicing from January 2026 via Peppol BIS 3.0. Covers formats, exemptions, penalties, AP workflow changes, and the 120% tax deduction.
Tax & ComplianceBelgiume-invoicing
21 min
Belgium Freelancer Invoice Requirements: Complete 2026 Guide
Mandatory fields, VAT registration, Peppol e-invoicing, small business exemption, language rules, and payment terms for Belgian freelancers and expats.
Tax & ComplianceBelgiumfreelancer invoicing
16 min
Poland Freelancer Invoice Requirements: JDG Invoicing Guide
Polish freelancer invoice requirements: mandatory fields (Art. 106e), VAT threshold, timing rules, corrective invoices, and KSeF 2027 for JDG sole traders.
Tax & CompliancePolandJDG
18 min
Poland Self-Billing Invoice Requirements (Samofakturowanie)
Complete guide to samofakturowanie in Poland: legal framework, agreement requirements, KSeF authorization workflow, and cross-border complications.
Tax & CompliancePolandself-billing
15 min
Poland Withholding Tax on Service Invoices: AP Compliance Guide
AP guide to Poland's 20% WHT on service invoices. Covers classification, PLN 2M threshold, documentation requirements, and CIT-10Z/IFT-2R filing deadlines.
Tax & CompliancePolandwithholding tax
15 min