adjusted net profit Brexit offers a chance to "reshape the structure of the UK economy", but the impact of regulatory barriers could hurt carmakers and the financial sector. 5. Accounting earnings depend on the reasonable proportion of income and expenses during the period. Costs that are not associated with the current period should be incurred as assets to be transferred for later periods. One of the initial requirements is going to be that you are a UK resident and with respect to the kind of bank-account you are planning to open, you might need to be over 18 years. However, in case you are under this age you might find there are additional facilities available which might be designed designed for your needs. In any case, most providers can have a number of options you might want to look at prior to deciding over a final product.