HMRC like it and so do most accountants. While not a legal requirement it saves trouble if you ever get investigated (otherwise you have prove what each outgoin

HMRC like it and so do most accountants. While not a legal requirement it saves trouble if you ever get investigated (otherwise you have prove what each outgoing payment was). Cater Allen is practically free, I think there is some sort of minimum average balance but if you keep both a rainy day and your tax payments in there it's a trivial task.