You cannot early adopt the audit exemption, you can early adopt to claim entitlement as a small company, but are required to incorporate all the SI requirements, you can't cherry pick.
The maternity pay is calculated on the lower amount, i.e. after salary sacrifice, however the employee is entitled to receive the full, normal amount of childcare vouchers in addition to their maternity pay.
I am not sure what happens in the period when no maternity pay is received (the last 3 months of a potential 12 months of leave)
You cannot contact HMRC, but if you consider that they should be filing returns/paying tax and they are not, would a Money laundering report be appropriate?
If it is clear once records are received that the accounts were "made up" and the client has paid for this service, surely this is theft? Obtaining money by deception?
My answers
Other options, MBL have a wide range of webinars available, and you can subscribe to a membership giving reduced pricing to individual webinars.
I recently attended an ICAEW Academy course which was a refresher in FRS 102 which was pricey, but actually I found it really useful.
As mentioned on another post, according to the ICO, accountants working for their clients will always be data controllers.
Please see the attached guidance from ICO, page 13, especially point 45: https://ico.org.uk/media/for-organisations/documents/1546/data-controlle...
According to the ICO, accountants working on their clients business will always be controllers. See paragraph 45 https://ico.org.uk/media/for-organisations/documents/1546/data-controlle...
If they qualify as a small company, including the 2 year rule, you could use FRSSE 2015.
You cannot early adopt the audit exemption, you can early adopt to claim entitlement as a small company, but are required to incorporate all the SI requirements, you can't cherry pick.
The maternity pay is calculated on the lower amount, i.e. after salary sacrifice, however the employee is entitled to receive the full, normal amount of childcare vouchers in addition to their maternity pay.
I am not sure what happens in the period when no maternity pay is received (the last 3 months of a potential 12 months of leave)
You cannot contact HMRC, but if you consider that they should be filing returns/paying tax and they are not, would a Money laundering report be appropriate?
Control
You need to look at where the company is controlled from. It is not as simple as just deciding to set up an offshore company to avoid UK tax
ML report?
If it is clear once records are received that the accounts were "made up" and the client has paid for this service, surely this is theft? Obtaining money by deception?
Is a money laundering report appropriate?
Personal or company?
Is the bank account a company account or a personal one?