Rayner Essex LLP

Rayner Essex LLP Chartered Accountants in St Albans & London. A mid sized firm with 7 partners, 6 directors & 80 staff

At Rayner Essex, we believe your accountant should do a lot more than just report on how your business is doing - he or she should help you identify opportunities to improve your bottom line and support you in trying to realise them. We take our clients' interests to heart and strive to be proactive, recommending value added solutions. Of course we can take care of all your routing bookkeeping, ac

counting, auditing, taxation and company secretarial requirements, thereby freeing up valuable time and resources for you to apply to running your business; but we also go the extra mile.

VAT errors are often difficult to fix retrospectively, and VAT is a transactional tax meaning the correct treatment shou...
28/08/2026

VAT errors are often difficult to fix retrospectively, and VAT is a transactional tax meaning the correct treatment should be applied at the time of the transaction. If you're struggling to keep up with legislative changes and don't want the headache, find out more about our VAT services and contact our VAT expert today.

https://bit.ly/4wSXApc




Independent examinations play an important role in helping charities demonstrate good financial governance and accountab...
27/08/2026

Independent examinations play an important role in helping charities demonstrate good financial governance and accountability.

For charities that don’t require a statutory audit, an independent examination provides valuable external scrutiny and gives trustees, funders and stakeholders greater confidence in the charity’s financial reporting.

At Rayner Essex, we help charities meet their reporting requirements with independent examinations, audits, accounts preparation and specialist advice.

Read more about how Rayner Essex can support your charity: Rayner Essex – Charities & Not-for-Profit
https://bit.ly/4wbVT6G

From April 2027, most unused pension funds and certain pension death benefits will form part of an estate for inheritanc...
25/08/2026

From April 2027, most unused pension funds and certain pension death benefits will form part of an estate for inheritance tax purposes.

Could this change how you approach pension drawdown and wider estate planning?

Our latest article looks at what the new rules could mean and why now may be a good time to review your existing arrangements.

Read more: https://bit.ly/4xjLs1J

A small but significant change is coming for companies claiming R&D Expenditure Credit (RDEC).From April 2027, RDEC will...
20/08/2026

A small but significant change is coming for companies claiming R&D Expenditure Credit (RDEC).

From April 2027, RDEC will be excluded from augmented profits when determining whether a company falls within the Corporation Tax quarterly instalment payment (QIP) regime.

For businesses close to the relevant thresholds, this could help avoid earlier Corporation Tax payments and provide a welcome cashflow benefit.

Our latest article explains what is changing, who could be affected and what businesses should consider ahead of April 2027.

🔗 Read more: https://bit.ly/4gbdjLy

The new FRS 102 revenue recognition requirements are now in effect for accounting periods beginning on or after 1 Januar...
19/08/2026

The new FRS 102 revenue recognition requirements are now in effect for accounting periods beginning on or after 1 January 2026.

The revised Section 23 introduces a five-step revenue recognition model, broadly aligned with the principles of IFRS 15.

With businesses now applying the new requirements, understanding how they affect customer contracts and the timing of revenue recognition is increasingly important.

Our latest article explains the key changes, who may be most affected and what businesses should consider.

Read more: https://bit.ly/3SmzQf9

HMRC has launched a new R&D targeted advance assurance pilot, giving eligible SMEs greater clarity on specific complex o...
13/08/2026

HMRC has launched a new R&D targeted advance assurance pilot, giving eligible SMEs greater clarity on specific complex or high-risk areas of an R&D tax relief claim before they submit it.

With increased HMRC scrutiny and significant changes to R&D tax relief in recent years, the new service could help businesses address areas of uncertainty before committing to a full claim.

Our latest article explains who can apply, what areas the assurance can cover and how the process works.

Read more: https://bit.ly/3UwQSYv

Are you sure your company still qualifies for audit exemption?The UK audit exemption thresholds have changed, but meetin...
30/07/2026

Are you sure your company still qualifies for audit exemption?

The UK audit exemption thresholds have changed, but meeting the size criteria does not automatically mean your business is exempt from a statutory audit. Group structures, shareholder requirements and other factors can still mean an audit is required.

Our latest article explains the current rules, who qualifies for audit exemption and the situations where an audit may still be necessary.

Read the full article here: https://bit.ly/3RjwRDS

Planning a company reconstruction or share-for-share exchange?Recent changes to HMRC's share exchange clearance rules me...
29/07/2026

Planning a company reconstruction or share-for-share exchange?

Recent changes to HMRC's share exchange clearance rules mean businesses should take extra care when preparing clearance applications. Even where there is a genuine commercial purpose, the revised rules place greater focus on the arrangements surrounding the transaction.

Our latest article explains what has changed, what it means in practice and the key considerations for businesses.

Read more: https://bit.ly/44Q9h4L

Many UK subsidiaries assume they qualify for audit exemption because they meet the UK's small company thresholds. Howeve...
27/07/2026

Many UK subsidiaries assume they qualify for audit exemption because they meet the UK's small company thresholds. However, if your business forms part of a larger overseas group, you may still require a statutory audit.

Understanding your obligations early can help avoid reporting delays and unexpected compliance issues.

Our latest article explains when a UK subsidiary may still need a statutory audit and what overseas-owned businesses should consider.

Read more: https://bit.ly/4vOLkWt

HMRC has announced a phased introduction to mandatory payrolling, changing the original implementation timetable from Ap...
24/07/2026

HMRC has announced a phased introduction to mandatory payrolling, changing the original implementation timetable from April 2027.

The update gives employers and software providers more time to prepare, but many organisations may need to manage a temporary two-tier reporting approach before the full rollout.

Our latest update explains what has changed, what stays the same and what employers should do next.

Read the full article here: https://bit.ly/4fi2SoR

Address

Faulkner House, Victoria Street, St Albans, Herts
Saint Albans
AL13SE

Opening Hours

Monday 9am - 5pm
Tuesday 9am - 5pm
Wednesday 9am - 5pm
Thursday 9am - 5pm
Friday 9am - 5pm

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