View RTI


Real Time Information doesn’t change the way you calculate PAYE; it just means you’ll need to make more regular submissions. RTI was introduced in 2013. Each time you pay your employees, you’ll need to submit PAYE information to HMRC, rather than just once a year at payroll year end. Following concerns over the impact of…

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View Risk Assessment

Risk Assessment

Risk assessment is a general term used across many industries to determine the likelihood of loss on an asset, loan, or investment. Assessing risk is essential for determining how worthwhile an investment is and the best process(es) to mitigate risk. It presents the upside reward compared to the risk profile. It also determines the rate…

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View R&D Tax Credits

R&D Tax Credits

Research and development (R&D) tax credits are a government incentive designed to reward UK companies for investing in innovation. They are a valuable source of cash for businesses to invest in accelerating their R&D, hiring new staff and ultimately growing.

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View Revenue


Income (money) which a company receives from its business activities, usually a sale.

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View Revaluation reserve

Revaluation reserve

 ‘Paper’ or unrealised profits (or losses) arising from the revaluation of an asset, showing the difference between the current and likely future value of an asset.

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View Return on total assets

Return on total assets

indicates how effectively assets are being used to generate profit. It is calculated by dividing operating profit (before deducting interest and taxation) by total assets.

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View Return on capital employed (ROCE)

Return on capital employed (ROCE)

tells a business the return (profit) it has made on available resources, and is calculated by dividing operating profit (before deducting interest and taxation) by share capital (plus reserves plus long-term loans).

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