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Browse funding guides
106 guides
Bridging Loans UK
Bridging loans from £50k to £25M, secured against UK property or land. Simple first-charge cases can complete in 5 to 7 working days. We place bridging deals across a whole-of-market lender panel & tell you which one fits your case.
Bridging Loans for Property Developers
Bridging finance for UK property developers: auction completions, light refurb, GDV lending, and chain breaks. We place these deals regularly. Call us to discuss yours.
Bridging Loans for Construction Companies
Short-term bridging finance for UK construction companies. Secure land, cover retention gaps, and move on sites before the high street bank has issued a decision in principle.
Bridging Loans for Agricultural Businesses
Bridging loans for UK farms buying land, funding barn conversions, or moving on diversification projects before a longer-term agricultural mortgage can be arranged.
Bridging Loans for Hospitality Businesses
Bridging finance for UK hotels, pubs, and restaurants. Secure a freehold site or fund a refurbishment before peak season opens. We place hospitality bridging loans regularly.
Invoice Finance UK: Fund Your Sales Ledger, Not Your Property
Invoice finance advances up to 90% of an unpaid invoice, often within a day of raising it. We place factoring & discounting facilities for UK limited companies across most sectors, with no property charge required.
Invoice Finance for Recruitment Agencies
Recruitment agencies pay contractors weekly but wait 30 to 60 days to collect. Invoice finance funds payroll from the day you raise the placement invoice. We place these facilities with lenders who know the sector.
Invoice Finance for Manufacturers | Release Cash from Your Sales Ledger
UK manufacturers waiting 60-90 days for payment can release 80-90% of invoice value within 24 hours. We place invoice finance for manufacturing businesses across a range of facility sizes.
Invoice Finance for Wholesalers
Wholesale businesses sell on trade credit and wait 30-90 days while the stock cost sits on your books. Invoice finance for UK wholesalers releases that cash within 24 hours of raising an invoice.
Invoice Finance for Transport & Logistics
Haulage and logistics companies can draw cash from unpaid invoices once delivery is confirmed. Invoice finance for UK transport businesses, with POD integration and fuel card options.
Invoice Finance for Professional Services Firms
Confidential invoice discounting for consultancies, IT firms, law firms and accountancy practices. Release cash from 30 to 60 day client invoices without your clients knowing.
Invoice Finance for Creative Agencies
Creative agencies front freelancer costs & media spend weeks before client payment lands. Invoice finance for creative agencies can advance up to 90% of your debtor book the day you raise the invoice. We broker the funders who fund phased project billing.
Merchant Cash Advance UK
A merchant cash advance repays from a percentage of your card sales, not a fixed monthly payment. We place MCA for UK businesses that need working capital fast and cannot tie up property.
Merchant Cash Advance for Retail Businesses
UK retailers can borrow against future card sales, repaying a percentage of daily takings rather than a fixed monthly sum. See how a merchant cash advance works for retail and what it actually costs.
Merchant Cash Advance for Hospitality Businesses
Pubs, restaurants, cafes & hotels repay a merchant cash advance through card sales, not fixed monthly payments. We place these hospitality deals with providers who understand seasonal trade.
Merchant Cash Advance for Healthcare Businesses
A merchant cash advance lets UK dental practices, clinics & pharmacies turn card payment revenue into working capital. Repayments track what you actually take, not a fixed monthly figure.
Revenue-Based Finance UK
Revenue-based finance lets UK businesses repay growth capital as a percentage of monthly revenue, not a fixed instalment. No equity, no property charge. Find out if your revenue qualifies.
Revenue-Based Finance for Tech & SaaS Companies
Non-dilutive growth capital for UK SaaS & tech businesses, sized against your MRR. As a commercial finance broker we place revenue-based finance facilities from £25k to £5M for founders who would rather sell product than sell equity.
Revenue-Based Finance for Retail & E-Commerce
Revenue-based finance for UK online retailers & e-commerce brands: repay as a share of sales, no equity, no fixed monthly commitment. We place these deals regularly.
Asset Finance UK: Rates, Providers, HP & Leasing
Asset finance rates and providers for UK limited companies: hire purchase, lease and asset-backed loans. We are a broker, placing your case with lenders that fit.
Asset Finance for Manufacturers
Finance CNC machines, production lines, & industrial equipment for UK manufacturers. We place asset finance deals from £25k to £5M, hire purchase or finance lease.
Asset Finance for Construction Plant & Machinery
Finance excavators, telehandlers, cranes and construction plant in the UK. We place construction asset finance with lenders who understand project-based cashflow.
Asset Finance for Transport & Logistics
Finance trucks, trailers and fleet vehicles for UK haulage and transport operators. We place asset finance with lenders who understand operator licensing, ULEZ deadlines and commercial vehicle residuals.
Asset Finance for Agricultural Businesses
Finance tractors, combine harvesters, irrigation systems & farm equipment with asset finance built around harvest cash flow. We place agricultural deals across the UK.
Asset Finance for Renewable Energy
Finance solar, wind, battery storage & EV charging infrastructure for your business. We place asset finance for renewable energy projects across the UK.
Commercial Mortgages UK: Buy or Refinance Business Property
Long-term finance for buying or refinancing commercial property in the UK. We place commercial mortgages on offices, warehouses, retail units, and mixed-use premises for limited companies.
Commercial Mortgages for Property Developers
Refinance completed developments onto long-term commercial mortgages, build a retained portfolio, or pull equity into the next site. We broker commercial mortgages for UK property developers.
Commercial Mortgages for Hospitality Businesses: Pubs, Hotels & Restaurants
Commercial mortgages for pubs, hotels and restaurants in the UK. Long-term finance secured against trading hospitality property, valued on fair maintainable trade. We broke it to specialist lenders.
Commercial Mortgages for Care Homes
Care home mortgages are valued on EBITDA and occupancy, not just bricks. As a broker we place commercial mortgage care home UK deals with lenders who understand CQC ratings, fee mix, and registered-manager requirements.
Commercial Mortgages for Healthcare Premises
Buy a dental practice, GP surgery, pharmacy, or private clinic on a commercial mortgage. We place healthcare property finance across the UK, including SIPP & SSAS purchases.
Commercial Mortgages for Retail Premises
Buy your shop, showroom, or retail unit with a commercial mortgage. We place owner-occupied and investment retail deals across the UK, including mixed-use and high street.
Unsecured Business Loans UK: £1k to £500k, No Property Security
Unsecured business loans from £1k to £500k for UK limited companies. No charge on your property. We broker these deals and can tell you which lenders are open to your sector & turnover.
Unsecured Business Loans for Property Developers
Unsecured funding for property developers covering pre-development costs, equity gaps, and working capital between projects. No property charge required. Talk to a broker.
Unsecured Business Loans for Manufacturers
Unsecured business loans for UK manufacturers: fund raw materials, hiring, and contract ramp-up without charging your factory or plant. As a broker we place deals from £10k to £300k.
Unsecured Business Loans for Recruitment Agencies
Unsecured business loans for UK recruitment agencies: fund a new desk, a CRM upgrade, or the gap before invoice finance goes live, without putting up property. We place these deals with lenders who read recruitment accounts properly.
Retail Fit-Out & Expansion Loans (Unsecured)
Stock, fit-out & expansion funding for UK retailers with no property security required. We place unsecured business loans from £5k to £250k for high street & online shops.
Unsecured Business Loans for Hospitality Businesses
Unsecured business loans for UK pubs, restaurants & hotels. We place deals on trading accounts & card revenue, no property security needed.
Unsecured Business Loans for Professional Services Firms
Unsecured business loans for UK consultancies, law firms, accountancy practices and IT companies. Capital priced on trading strength, not property. We place these deals.
Unsecured Business Loans for Healthcare Practices
Unsecured business loans for UK dental practices, clinics, pharmacies & private healthcare businesses. No charge on your premises. We place loans from £10k to £500k.
Unsecured Business Loans for Tech Companies
Unsecured business loans for UK SaaS, software & technology companies. Fund hiring, product development & marketing without giving away equity or charging property.
Unsecured Business Loans for Transport Companies
Unsecured business loans for UK haulage, courier, and logistics companies. Fund operator licences, driver training, and working capital without putting a truck or premises up as security.
Unsecured Business Loans for Wholesalers
UK wholesale businesses can borrow £10k to £300k unsecured to fund bulk stock purchases, new product lines, or warehouse capacity. No property charge required. We place these regularly.
Unsecured Business Loans for Agricultural Businesses
No charge on your farmland. As a broker we place unsecured business loans from £5k to £200k for UK farms funding seasonal inputs, diversification, and working capital.
Unsecured Business Loans for Care Homes
Unsecured business loan for care home operators: fund CQC compliance works, equipment, and staff training without a charge over your property. We place these regularly.
Unsecured Business Loans for Import & Export Businesses
Working capital for UK import & export businesses without property security. We are a broker placing unsecured business loans that cover supplier advance payments, customs duties, and cash flow gaps in the trade cycle.
Unsecured Business Loans for Creative Agencies
Unsecured business loans for UK creative, marketing, design & digital agencies. No property security required. We place deals where your revenue & retainer base does the talking.
Trade Finance for Manufacturers
UK manufacturers paying overseas suppliers before finished goods sell can use trade finance for manufacturers to bridge the gap. We place transactions from £25k to £5M with lenders who understand manufacturing lead times.
Trade Finance for Wholesalers
UK wholesale distributors pay overseas suppliers on shipment but collect from customers 60 to 120 days later. We place trade finance that funds the purchase order and recovers when you get paid.
Trade Finance for Import & Export Businesses
Letters of credit, import finance, and supplier guarantees for UK businesses trading internationally. As a broker we place trade finance from £50k with specialist banks and trade finance houses, not the high street.
Stock Finance for Retailers | Inventory Funding UK
Stock finance for UK retailers: a revolving credit facility advanced against inventory at cost, typically 50-70% advance rate. We place these deals for high street & e-commerce businesses.
Stock Finance for Wholesalers
Stock finance for wholesale and distribution businesses: a revolving facility secured against warehouse inventory, so your buying power does not stall between supplier invoice and customer payment.
Stock Finance for Manufacturers
Stock finance for UK manufacturers: revolving facilities secured against raw materials, WIP, and finished goods to keep production running without waiting on customer payments.
Construction & Development Finance UK
Development finance released in stages against your build schedule, not as a lump sum. We place construction finance for UK developers from £250k to £25M.
Construction Finance for Property Developers
Development finance for UK residential & commercial property developers. A single facility covering land & build costs, drawn in stages. We place these deals from £250k to £25M.
Construction Finance for Renewable Energy Projects
Construction finance for UK solar farms, onshore wind, battery storage & anaerobic digestion projects. Fund the build phase through to grid connection & commissioning.
VAT Loans UK: Spread Your Quarterly VAT Bill
A VAT loan pays HMRC on your behalf and you repay in monthly instalments over 3 to 9 months. We place VAT loans from £5k to £500k for UK limited companies.
VAT Loans for Retail Businesses
Quarterly VAT bills hit retail hardest just after peak trading, when cash is already tied up in stock. We place VAT loans for UK shops, e-commerce sellers, and retail chains that need to pay HMRC without draining working capital.
VAT Loans for Hospitality Businesses
Quarterly VAT bills hit UK pubs, restaurants & hotels when cash is already spent on restocking and seasonal prep. A VAT loan pays HMRC on time and spreads the cost over monthly instalments.
VAT Loans for Manufacturers
Quarterly VAT bills hit hard when cash is already tied up in raw materials. VAT loans for UK manufacturing businesses spread the payment over three to nine months.
VAT Loans for Professional Services Firms
Professional services firms carry large net VAT liabilities because staff costs carry no input VAT to offset. We place VAT loans of £5k to £300k to cover the quarterly bill without touching working capital.
VAT Loans for Construction Companies
Construction VAT bills hit before project payments land. We place VAT loans that spread the quarterly HMRC liability across monthly instalments, keeping your project cash where it belongs.
VAT Loans for Wholesale Businesses
Wholesale & distribution firms face six-figure quarterly VAT bills. A VAT loan keeps your tax payment separate from stock & supplier cash flow. We place these deals with specialist tax finance lenders.
Tax Loans UK: Spread Corporation Tax, PAYE & Self Assessment
Spread Corporation Tax, PAYE, and Self Assessment liabilities over 3 to 12 months. Tax loans for UK businesses from £5k to £500k. The lender pays HMRC directly.
Tax Loans for Professional Services Firms
Spread Corporation Tax and partner Self Assessment bills for UK law firms, consultancies and professional practices. We place tax loans across the market.
Tax Loans for Technology Companies
Spread your Corporation Tax bill over 3 to 12 months and keep cash in the business for product and headcount. Tax loans for UK SaaS and tech companies.
Tax Loans for Manufacturers
Spread your Corporation Tax bill over monthly payments and keep working capital in the factory instead of tied up in a single HMRC payment. Tax loans for UK manufacturers.
R&D Tax Credit Advance UK
R&D tax credit advance funding lets UK companies borrow against an expected R&D claim before HMRC pays it, turning a claim months away into working capital now. We place these facilities with specialist lenders across tech, manufacturing, cleantech and healthcare.
R&D Tax Credit Advance for Tech Companies
UK SaaS and tech companies can draw 80-90% of an R&D tax credit claim weeks after filing instead of waiting six to twelve months for HMRC. We place R&D advances with lenders who assess the claim itself as security.
R&D Tax Credit Advance for Manufacturers
If your manufacturing business is developing new products or improving processes, you likely have an R&D tax credit sitting with HMRC. As a commercial finance broker, CoreFi introduces you to lenders who advance that credit now, before HMRC pays out. No equity, no asset charge.
R&D Tax Credit Advance for Renewable Energy
UK clean energy & cleantech companies can draw against their R&D tax credit claim months before HMRC pays. We place these deals with lenders who understand technical R&D in renewable energy.
R&D Tax Credit Advance for Healthcare & Medtech Companies
Draw down your HMRC R&D tax credit cash now instead of waiting out the repayment cycle. We place R&D advances for UK medtech, biotech, pharmaceutical, and digital health companies from £25k to £2M.
Revolving Credit Facility UK
A revolving credit facility gives a UK business a pre-agreed limit to draw, repay and redraw as cash flow demands, paying interest only on what is drawn. How an RCF works, how it is priced, and how it differs from an overdraft. We place these facilities across a commercial lender panel.
Revolving Credit for Recruitment Agencies
A revolving credit facility lets UK recruitment agencies draw on payroll cash when placements spike and repay when clients settle. We place these from £25k to £2M.
Revolving Credit Facility for Professional Services Firms
Revolving credit for UK law firms, consultancies, and professional practices. Draw when you need it, repay when invoices clear. We place these across the panel.
Revolving Credit Facility for Creative & Marketing Agencies
Revolving credit facility for UK creative, marketing and digital agencies. Cover freelancer costs, media buying and project cash flow gaps without reapplying each time.
Revolving Credit for Wholesale Businesses
A revolving credit facility gives UK wholesalers a committed line to draw and repay as stock cycles demand. As a broker we place these with lenders who understand trade terms.
Commercial Vehicle Finance UK
Commercial vehicle finance for UK businesses: HGVs, vans, trucks, tractors and plant vehicles funded through hire purchase, finance lease or contract hire. We place these deals across an asset-finance lender panel and tell you which structure fits.
Commercial Vehicle Finance for Transport & Haulage
Finance HGVs, vans, and fleet vehicles for UK transport and haulage businesses. Hire purchase or lease, structured around your contracts rather than a bank's preference.
Tractor & Farm Vehicle Finance
Finance tractors, trailers, ATVs, and specialist farm vehicles through agricultural asset lenders who build repayment around seasonal cash flow. Commercial vehicle finance for UK farming businesses.
Tipper, HGV & Van Finance for Construction
Finance tippers, flatbeds, grab loaders & crew vehicles for your construction business. We place commercial vehicle finance for UK builders & contractors, with specialist bodywork bundled into one agreement.
Van & Refrigerated Truck Finance for Wholesalers
Commercial vehicle finance for UK wholesalers and distributors: vans, HGVs, refrigerated trucks. Hire purchase or contract hire, fleet or single unit. We broker these deals for limited companies.
Export Finance for UK Manufacturers
Export finance for UK manufacturing businesses: fund production before the buyer pays, protect against overseas default, and access UKEF guarantees. Talk to a broker who places these deals.
Export Finance for International Trade Businesses
Export finance for UK international trade businesses: working capital to fulfil orders, credit insurance against buyer default, and UKEF-backed facilities. We place these deals.
Export Finance for Agricultural Exporters
Export finance for UK agricultural businesses shipping grain, livestock, food or drink overseas. We place deals from £25k to £2M, per shipment, and access UKEF guarantees where they apply.
Business Loans UK
Business loans for UK limited companies from £5k to £500k+, unsecured or secured, repaid over 1 to 6 years. We place these across a wide lender panel. No fee to search.
Small Business Loans UK
Small business loans from £5k to £250k for UK limited companies. We place unsecured facilities based on turnover & bank statements, not just credit scores. No fee to enquire.
Startup Business Loans UK
Early-stage commercial finance for new UK limited companies. CoreFi brokers asset finance, invoice finance & lender-backed startup facilities for incorporated businesses, and points you to the official government Start Up Loan scheme where that route fits better.
Working Capital Finance UK: Revolving Credit, Invoice Finance & Short-Term Loans
Working capital finance for UK businesses: revolving credit, overdraft alternatives, invoice finance and short-term loans to cover the gap between paying out and getting paid. We place these across the market every week.
Property Development Finance UK
Development finance for UK property projects: stage-released funding sized against build costs and GDV, from £100k to £25M+. We place ground-up builds, conversions and refurbishments with specialist development lenders.
Business Loans for Bad Credit UK
UK businesses with CCJs, defaults or thin credit history can still access finance. The lender who says yes is rarely the high street. See which products work for adverse-credit profiles.
Cheapest Bridging Finance UK: What Actually Drives the Rate
The cheapest bridging finance in the UK goes to low-LTV, first-charge residential cases with an evidenced exit, where indicative rates start around 0.5% per month. We package your deal and take it to the lenders pricing that profile best.
Business Loan Rates UK: What Each Product Actually Costs
UK business loan rates by product: unsecured loans, secured loans, bridging, asset finance and invoice finance. Real market ranges, not a quote. We place these deals and will tell you what your case is likely to price at.
Invoice Factoring vs Invoice Discounting: What Actually Differs
Invoice factoring vs discounting: one hands credit control to the lender, one keeps it with you. Both advance up to around 90% of invoice value. We broker both and can tell you which lender is likely to approve you.
Asset Finance vs a Bank Loan: Which for Equipment?
Asset finance vs a bank loan for equipment and vehicles: the security mechanic changes everything. For most kit purchases asset finance is the right structure. UK commercial finance broker.
Merchant Cash Advance vs Business Loan: Which Fits Your Business?
An MCA repays from your daily card takings; a business loan has fixed monthly payments. Which fits depends on how you take money and how even that income is. We place both.
Asset Finance for Bad Credit UK
Adverse credit weighs less on asset finance: the lender is secured on the kit and its resale value. We place UK limited-company deals with specialist lenders.
Bridging Loans for Bad Credit UK
Bridging is asset-led, so adverse credit is tolerated where security and exit are strong. Your property is at risk if you miss repayments. We place these cases.
Invoice Finance for Bad Credit UK
Invoice finance is secured on your customers' ability to pay, not your credit file, so adverse credit weighs far less. We place UK limited-company ledgers.
Merchant Cash Advance for Bad Credit UK
A merchant cash advance is repaid from card takings, so the lender reads terminal volumes, not your credit file. Cost is higher. We place limited-company deals.
Asset Finance for Shipping Containers
Finance shipping containers for storage, logistics or conversion. We are a broker placing container finance for UK limited companies, hire purchase or lease.
Asset Finance for Catering Equipment
Finance ovens, refrigeration and kitchen fit-outs for hospitality. We are a broker placing catering equipment finance for UK limited companies, HP or lease.
Asset Finance for IT Equipment
Finance servers, laptops and networking on a refresh cycle. We are a broker placing IT equipment finance for UK limited companies, lease or hire purchase.
Asset Finance for Gym Equipment
Finance cardio, strength kit and full commercial gym fit-outs. We are a broker placing gym equipment finance for UK limited companies, hire purchase or lease.
Trade Finance UK: Letters of Credit & PO Finance
Letters of credit, supplier finance and purchase-order funding for UK limited companies. We place trade finance with specialist trade desks, from £25k.
Stock Finance UK: Inventory-Backed Working Capital
Stock finance advances 50 to 70% against inventory at cost, revolving as you sell and restock. We place these facilities for UK limited companies, from £25k.
Export Finance UK: Fund Overseas Orders
Export finance funds UK exporters before overseas buyers pay: invoice advances, credit insurance and UKEF-backed options. We place these deals from £25k.
What is business finance?
Business finance (also called commercial finance) is funding that helps a UK business start, run or grow, from short-term cash flow to property, equipment and acquisitions. It spans many products, each suited to a different need, amount and timeframe. As a whole-of-market broker, CoreFi matches your need to the right lender across our panel; we are not a lender, and there is no fee to search.
The main types of business finance
Business loans (£5k to £500k+): Unsecured or secured lump sums for growth, cash flow, hiring or one-off costs, repaid over a fixed term.
Bridging loans (£100k to £25M): Fast short-term property finance for purchases, auctions, chain breaks or refurbishment, usually 1 to 18 months.
Invoice finance (up to ~90% of invoices): Release the cash tied up in unpaid invoices (factoring or discounting) so you are not waiting 30 to 90 days to get paid.
Asset finance (£5k to £10M+): Spread the cost of equipment, plant, machinery or vehicles over their working life with hire purchase or leasing.
Commercial mortgages (£50k to £25M+): Buy or refinance trading premises or investment property over a longer term.
Merchant cash advance (£5k to £500k): Borrow against future card takings and repay as a small percentage of each sale, suited to retail and hospitality.
Development finance (£100k to £25M+): Stage-released funding for ground-up builds, conversions and heavy refurbishment, based on costs and end value.
Working capital (£5k to £250k): Short-term funding and overdraft alternatives to smooth cash flow, fund stock or cover seasonal gaps.
How to get business funding
- Tell us what you need: the amount and what it is for. It takes about 60 seconds.
- We match you across our whole-of-market panel to the lenders whose criteria actually fit.
- A CoreFi broker confirms the best terms and packages your case for the lender.
- The lender underwrites and issues an offer.
- Funds are drawn down. It is free to search, and you only proceed if the terms work for you.
Business finance FAQs
What is business finance?
Business finance (or commercial finance) is funding that helps a UK business start, run or grow, from short-term cash flow to property, equipment and acquisitions. It covers many products, each suited to a different need, amount and timeframe.
How much can I borrow?
It depends on the product, your turnover, trading history and any security. Across our panel, deals range from a few thousand pounds of working capital to £25M+ for property and development. Get matched and we will give you a realistic range for your situation.
Does CoreFi charge a fee to search?
No. Getting matched is free with no obligation. A clearly disclosed arrangement fee only applies on a completed, drawn-down deal, and you see it before you commit.
How fast can I get funding?
It varies by product. Bridging can complete in days; business loans, invoice finance and asset finance are often arranged within one to two weeks once your documents are in.
Is CoreFi a lender or a broker?
CoreFi is a whole-of-market commercial finance broker. We match you with lenders across our panel and package your case; we do not lend the money ourselves.
Do I need a personal guarantee?
Often for unsecured lending, yes. Secured and asset-backed facilities may not require one. It varies by lender and we will tell you up front what each option needs.
Can I get business finance with bad credit?
Often yes. Specialist lenders consider adverse credit, CCJs or limited trading history; the rate and terms reflect the risk. We match you to the lenders most likely to say yes.
Who can use CoreFi?
We arrange unregulated business-to-business finance for UK limited companies and LLPs. For personal or regulated needs (such as residential mortgages or insurance) we introduce you to trusted FCA-authorised partners.
Business funding by location
Lender appetite varies by city and region, so it helps to see the local picture. Each guide below covers the funding available where your business is based, from asset finance to development finance.
England
Northern Ireland
Business funding by sector
Lender appetite is shaped by industry as much as by product. Each guide below covers the funding that fits a sector, the pain points lenders already understand, and what they look for in that trade.
- Construction finance
- Hospitality finance
- Retail finance
- Manufacturing finance
- Professional Services finance
- Transport & Logistics finance
- Property & Real Estate finance
- Healthcare finance
- Technology finance
- Recruitment finance
- Wholesale & Distribution finance
- Creative & Media finance
- Agriculture & Farming finance
- Energy & Renewables finance
Not sure which product you need?
That's what we're for. Tell us about your business and we'll match you with the right funding from our panel. No fees, no obligation.
Get matchedCoreFi is a trading name of JG Core Ltd (Company #16218779, England & Wales). CoreFi acts as a commercial finance broker and does not provide regulated financial advice. All products listed are unregulated business-to-business finance. Information is for general guidance only.