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Property efficiency
Guidance on how businesses can reduce energy consumption and save money by making commercial premises more efficient.
Business rates
Guidance for Northern Ireland businesses on non-domestic rates, how to pay them and available rate reliefs.
Home working
Best practice guidance on using your home as a place to base your work.
Cashflow forecast examples
How you can use cashflow forecasts to plan for borrowing and for peaks and troughs in your business cycle.
Financing from friends and family
Pros and cons of getting a loan from friends and family and your tax position on repayments.
Alternatives to bankruptcy
Other options to consider before making yourself bankrupt.
Acquire assets and borrow money tax efficiently
Tax efficient methods of borrowing and how they can apply to your business.
Calculating tax relief when acquiring an asset
How tax relief can work in different ways when borrowing or leasing to acquire an asset.
Tax relief for buying or leasing assets
Information on the tax reliefs available when buying or leasing assets, and the rules for VAT.
Borrow money for capital investment from pension schemes
How small self-administered pension schemes allow a business to borrow money with certain restrictions.
Claim loan interest against tax
If you deduct loan interest from your profits you can reduce your business tax bill.
Avoid the problems of overtrading
How expanding businesses can match production and order cycles using gearing, working capital or quick ratio tests.
What is overtrading?
How insufficient finance and resources to sustain a business’s level of trading can lead to overtrading.
Matching sales and production cycles
Ensuring a closer match between sales and production cycles can help avoid overtrading.
Assessing your cash needs: assets and liabilities
Gearing ratios, working capital ratios and quick ratios are useful tools to compare assets and liabilities.
Assessing your cash needs: creditors and debtors
Debtor days ratios and creditor days ratios estimate how long you take to pay debts and customers take to pay you.
Avoid the problems of overtrading: debts
Debt factoring, prompt payment discounts and regulating cashflow help reduce the risk of overtrading.
Avoid the problems of overtrading: assets
How to solve cashflow shortfalls and bring new money into the business in a variety of ways.
Example of overtrading
A case study of a situation of overtrading and the potential disaster it causes.