11. Cash accounting
RegCanary analysis of a HMRC publication
Why it matters
RegCanary's analysis of what this means for regulated firms.
Key impacts include understanding how cash accounting practices may need to change during insolvency proceedings, and ensuring proper reporting and record-keeping to meet regulatory requirements. Firms should review their cash accounting policies and procedures to ensure they are prepared to adapt if facing insolvency.
Who this affects
Sectors and firm types identified in the analysis.
- Banking
- Investment Management
- Lending
- Corporate Finance
Source
HMRC
Original publication, 13 October 2026
Read the original publication gov.ukThis is RegCanary's analysis, not the regulator's text. It summarises and interprets the publication above; it is not the HMRC's original wording, and it is not legal advice. Always rely on the original source.