• About Us
    • About Rayner Essex
    • Corporate Social Responsibility
    • Contact Us
  • Our People
  • Services
    • Audit & Assurance
      • Audit & Assurance
    • Accounting Solutions
      • VAT Returns & Advice
      • Cloud Accounting
      • Management Accounts & Bookkeeping
    • International Expansion
      • International Expansion
    • Payroll
      • Payroll
        • BACS Payroll Payment Services
      • Auto Enrolment
    • Business Tax
      • Corporate Tax
      • R&D Tax Relief
      • Capital Allowances
      • Tax Compliance
      • Employer Tax
      • Owner-Managed Business Tax and Advisory Services
      • EIS Tax Relief
      • International Tax
      • Tax Investigations
      • SDLT
      • Tax Rates (.pdf)
      • Making Tax Digital for Income Tax
    • Private Client Tax
      • Private Client Tax and Trust Services
      • Residence and International Tax
      • Personal Tax Advice
      • Capital Gains Tax
      • Property and Landlord Tax
      • Inheritance Tax Planning and Estates
      • Self-assessment and Personal Tax Compliance
      • Tax Investigations and Disclosures
      • Investor Tax Relief
      • Trusts and Trustees
      • Divorce Tax Advice
      • Tax Rates (.pdf)
    • Corporate Finance
      • Business Valuation Services
      • Selling Your Business
      • Business Acquisition Services
      • Raising Finance For Business
      • Management Buyouts & Buy-ins
      • Exit Planning
      • Succession Planning
      • Expert Witness Services
      • Financial Due Diligence
    • Company Secretarial Services
      • Company Secretarial Services
    • Charities and Not-for-Profit Services
      • Charities and Not-for-Profit Services
  • Careers
    • Why Join Rayner Essex?
    • Wellbeing
    • Team Stories
    • Current Vacancies
  • News
  • Events
  • Contact Us
    • London
    • St Albans
Skip to content
London Call us th@rayneressex.com | St Albans Call us fh@rayneressex.com
London Call us +44(0)20 7388 2641 | St Albans Call us +44 (0)1727 833222
Rayner Essex
Call usCall us on ...
Call usEmail us on ...
  • About Us
    • About Rayner Essex
    • Corporate Social Responsibility
    • Contact Us
  • Our People
  • Services
    • Audit & Assurance
          • Audit & Assurance

          • Audit & Assurance
          • FRS 102 revenue recognition changes from January 2026: aligning UK GAAP with IFRS 15

            Two business people sitting by laptop discussing business
            Happy economists sitting in cafe and discussing online financial news
          • FRS 102 revenue recognition changes from January 2026: aligning UK GAAP with IFRS 15

            The Financial Reporting Council’s amendments to FRS 102 represent one of the most significant changes to UK GAAP in recent years. For accounting periods beginning on or after 1 January 2026, the revised Section 23 Revenue guidance under FRS 102 applies a framework broadly aligned to the principles of IFRS 15 Revenue from Contracts with Customers.

          • FRS 102 revenue recognition changes from January 2026: aligning UK GAAP with IFRS 15

            Read more
    • Accounting Solutions
          • Accounting Solutions

          • VAT Returns & Advice
          • Management Accounts & Bookkeeping
          • Cloud Accounting
          • an envelope addressed from Companies House
          • Companies House accounts filing changes 2028: what businesses need to know

            Companies House has confirmed that significant changes to UK accounts filing requirements will take effect from 1 April 2028.

          • Read more
    • International Expansion
          • International Expansion

          • International Expansion
          • Register of Overseas Entities

            From 1 August 2022 overseas entities owning property in the UK must register on a new register of overseas entities (ROE) maintained by Companies House and will need to keep that register up to date by filing annual updates.

          • Read more
    • Payroll
          • Payroll

          • Payroll
            • BACS Payroll Payment Services
          • Auto Enrolment
          • two women discussing business at a desk looking at the laptop.
          • HMRC mandatory payrolling update: phased introduction confirmed

            On the 17th June 2026, HMRC updated the guidance on mandatory payrolling of taxable benefits and expenses, announcing a phased introduction of mandatory payrolling from April 2027.

          • Read more
    • Business Tax
          • Business Tax

          • Corporate Tax
          • R&D Tax Relief
          • Capital Allowances
          • Tax Compliance
          • Employer Tax
          • Owner-Managed Business Tax and Advisory Services
          • EIS Tax Relief
          • International Tax
          • Tax Investigations
          • SDLT
          • Tax Rates (.pdf)
          • Making Tax Digital for Income Tax
          • business analasing progress, with two persons standing over laptop.
          • HMRC share exchange clearance: changes to company reconstructions and share exchanges

            Businesses planning a company reconstruction or share-for-share exchange often seek HMRC clearance to provide certainty before implementing a transaction. However, the rules governing HMRC’s clearance process changed for transactions taking place on or after 26 November 2025.

          • Read more
    • Private Client Tax
          • Private Client Tax

          • Private Client Tax and Trust Services
          • Residence and International Tax
          • Personal Tax Advice
          • Capital Gains Tax
          • Property and Landlord Tax
          • Inheritance Tax Planning and Estates
          • Self-assessment and Personal Tax Compliance
          • Tax Investigations and Disclosures
          • Investor Tax Relief
          • Trusts and Trustees
          • Divorce Tax Advice
          • Tax Rates (.pdf)
          • a family of two adults and a child looking on to a field of hay and the blue sky
          • Family investment companies and inheritance tax planning: key strategic considerations

            Against a backdrop of frozen inheritance tax thresholds, rising asset values and increasing succession planning pressures, family investment companies have emerged as an increasingly popular wealth management structure…

          • Read more
    • Corporate Finance
          • Corporate Finance & Business Advisory

          • Business Valuation Services
          • Selling Your Business
          • Business Acquisition Services
          • Raising Finance For Business
          • Management Buyouts & Buy-ins
          • Exit Planning
          • Succession Planning
          • Expert Witness Services
          • Financial Due Diligence
          • Company_valuation_how_to_value_a_business
          • Company Valuation: How to value a business

            Knowing the value of your business is incredibly insightful, whether you want a clearer view of your financial health, wish to impress investors or are looking to sell…

          • Read more
    • Company Secretarial Services
          • Company Secretarial Services

          • Company Secretarial Services
          • Companies House Director ID verification
          • Companies House Director ID verification

            Companies House is introducing a major compliance shift from November 2025. Identity verification will become mandatory for all company directors, members of LLPs, persons with significant control (PSCs), and anyone involved in managing or filing documents on behalf of UK companies, from 18 November 2025.

          • Read more
    • Charities and Not-for-Profit Services
          • Charities and Not-for-Profit

          • Charities and Not-for-Profit Services
          • New charity tax rules
          • New charity tax rules from April 2026

            Charities and Community Amateur Sports Clubs (CASCs) will enter a more demanding compliance environment from April 2026, as new charity tax rules take effect.

          • Read more
  • Careers
    • Why Join Rayner Essex?
    • Wellbeing
    • Team Stories
    • Current Vacancies
  • News
  • Events
  • Contact Us
    • London
    • St Albans

Press Release

The latest news and insights from our industry

Search

Search

  • Accounting Solutions
  • Audit
  • capital allowances
  • Capital Allowances
  • Capital Gains Tax
  • Char
  • charities
  • Cloud Accounting
  • Company Secretarial
  • Corporate Finance
  • International
  • MTD
  • Payroll
  • Press Release
  • R & D
  • Resources
  • SDLT
  • Sustainability
  • Tax
  • Team stories
  • VAT

Rayner Essex Announces the Promotion of Alex Walsh to Director of Corporate Finance & Audit

06 November 2023

Press Release

Rayner Essex appoints Marina Trinchese as Private Client Tax Director

27 October 2023

Press Release

Rayner Essex promotes Lucy Ghawss to Partner & Head of Audit

03 October 2023

Press Release

Woman smiling on laptop
Mail icon

Sign up to our newsletter

Join our mailing list to receive regular updates on
the news and events you need to know about.

Sign up now
Rayner Essex

London

Call us +44(0)20 7388 2641
Call us th@rayneressex.com

St Albans

Call us +44 (0)1727 833222
Call us fh@rayneressex.com

Services

  • About Us
  • Our People
  • Services
  • Careers
  • News
  • Events
  • Contact Us
Inpact member logo ICAEW chartered accountants
  • facebook
  • x
  • linkedin
  • instagram

Copyright © Rayner Essex. All rights reserved. Terms and Conditions. Cookie Policy. Privacy Policy. Disclaimer. Rayner Essex is a business name of Rayner Essex LLP, which is a limited liability partnership registered in England under number OC338376, VAT Registration number: 2350 760 81. Built by Indigo Tree