Key takeaways
- Charities SORP 2026: Charities SORP 2026 applies from 1 January 2026: three income tiers, leases on the balance sheet, new income rules and a fuller trustees' report.
- Construction company accounting: How construction companies account for CIS deductions, the VAT domestic reverse charge and retentions, with 2026/27 deadlines, rates and April 2026 CIS changes.
- Restaurant and café accounting: How restaurants and cafés handle tips law, tronc schemes, VAT on eat-in and takeaway food, service charges and 2026/27 business rates.
Some rules only apply to certain kinds of organisation. These sector guides set out the accounting, tax and reporting rules for each one.
Guides in this section
| Guide | What it covers |
|---|---|
| Charities SORP 2026: what changes in charity accounts | Charities SORP 2026 applies from 1 January 2026: three income tiers, leases on the balance sheet, new income rules and a fuller trustees’ report. What to do. |
| Construction company accounting: CIS, VAT and retentions | How construction companies account for CIS deductions, the VAT domestic reverse charge and retentions, with 2026/27 deadlines, rates and April 2026 CIS changes. |
| Restaurant and café accounting: tips, tronc and VAT | How restaurants and cafés handle tips law, tronc schemes, VAT on eat-in and takeaway food, service charges and 2026/27 business rates. |