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arrFiles=new Array();arrFiles[0]=new Array(1,"about.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","accounting, accountant, chartered accountants, chartered tax advisors, chippenham, wiltshire, accounts, book-keeping, bookkeeping, tax advice, payroll","Carter Dutton highly qualified Chartered Accountants providing a comprehensive range of accounting and business services to both individuals and organisations","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter About Us Great customer satisfaction has always been fundamental to our business; we measure our success by examining the benefits we’ve achieved for our clients. As a firm of highly qualified Chartered Accountants we provide a comprehensive range of accounting and business services to both individuals and organisations. We help businesses move forward by taking an active interest in them. We understand our client’s situations and are able to offer balanced advice helping to maximise their financial position. Based in Chippenham, Wiltshire, a large proportion of our business comes from client referrals. We have built an strong reputation for providing clients with high quality advice and a first class service. Our dedicated staff have a wealth of knowledge and experience and are on hand to bring balance to your business. We pride ourselves on the quality and skills of our people, ensuring our clients have all the information and advice they need to make an informed decision. We keep up to date with the very latest legislations and are able to provide services ranging from tax returns and accounts through to corporate finance and financial planning. Julian Duffill, Richard Dutton, Richard Mander We’ve helped many individuals and businesses achieve their goals, from the self-employed, those looking to retire through to large corporate organisations. Talk to us about your goals and we can work together to achieve them. History Our People Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[1]=new Array(2,"base.html","1 May 2007","base.html","","","&nbps; ",1);arrFiles[2]=new Array(3,"contact.asp","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","",") then set WA_MailObject = WAUE_AddRecipient(WA_MailObject,RecipientEmail) else  \'To Entries end if  \'Attachment Entries  \'BCC Entries  \'CC Entries  \'Body Format set WA_MailObject = WAUE_BodyFormat(WA_MailObject,0) MailBodyFormat = gBodyFormat  \'Set Importance set WA_MailObject = WAUE_SetImportance(WA_MailObject,3)  \'Start Mail Body MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & First Name: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(firstname)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Surname: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(surname)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Company: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(company)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Address: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(address1)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(address2)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(town)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(county)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(postcode)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Telephone No.: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(tel)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Mobile No.: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(mobile)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Email Address: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(email)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Fax No.: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(fax)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Intended Recipient: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(enquiry_to)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & Enquiry: & vbCrlf & MailBody = MailBody & MailBody = MailBody & cStr(Request.Form(enquiry_details)) MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody & & vbCrlf & MailBody = MailBody &  \'End Mail Body set WA_MailObject = WAUE_SendMail(WA_MailObject,MailAttachments,MailBCC,MailCC,MailTo,MailImportance,MailFrom,MailSubject,MailBody) set WA_MailObject = nothing end function % )) then  \'WA Universal Email object=JMail  \'Send Loop Once Per Entry WA_Universal_Email_1_SendMail(info@ivisual.co.uk)  \'Send Mail All Entries if (thanks_enquiry.html ) then Response.Redirect(thanksenquiry.html) end if end if % Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Contact Enquiry Form Carter Dutton Chartered Accountants 65 St Mary Street Chippenham Wiltshire SN15 3JF Download Pdf Map or View Google Map T: (01249) 650441 F: (01249) 443171 Opening Times: Monday - Friday 9am - 1pm & 2pm - 5pm. Closed Bank Holidays. Recipient: Please select... General Enquiry Richard Dutton FCA CTA (Director) Richard Mander FCA (Director) Julian Duffill ACA (Director) Jacky Conybeare FCA (Associate) Patsy Clover (Associate) First Name: Surname: Company: Address Line 1: Address Line 2: City/Town: County: Postcode: Telephone No.: Mobile No.: Email Address: Fax No.: Enquiry: Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",25);arrFiles[3]=new Array(4,"contact.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Contact Details Carter Dutton Chartered Accountants 65 St Mary Street Chippenham Wiltshire SN15 3JF Download Pdf Map or View Google Map T: (01249) 650441 F: (01249) 443171 Opening Times: Monday - Friday 9am - 1pm & 2pm - 5pm. Closed Bank Holidays. To contact us please use our enquiry form or you may register to receive our newsletter here . Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",7);arrFiles[4]=new Array(5,"downloads.asp","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","",") Then rs_downloads__MMColParam = Request.QueryString(factsheet_group) End If % ) Then rs_group__MMColParam = Request.QueryString(factsheet_group) End If % Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Factsheets > 0) AND (NOT rs_downloads.EOF)) % target=_blank class=publications Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[5]=new Array(6,"history.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors Chippenham Wiltshire","accounting, accountant, chartered accountants, chartered tax advisors, chippenham, wiltshire, accounts, book-keeping, bookkeeping, tax advice, payroll","Carter Dutton highly qualified Chartered Accountants providing a comprehensive range of accounting and business services to both individuals and organisations","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter History Carter Dutton was established in Chippenham, Wiltshire over 50 years ago. With generations of Chartered Accountants, Carter Dutton has grown steadily since the 1970’s and increased the number of qualified staff along with the range of services we provide. As we have increased in size and experience, many services have been added to our company portfolio ranging from book keeping, VAT, payroll bureau, sage support, multi discipline tax planning and corporate finance through to traditional accounting, audit and taxation. We are proud to have helped many clients build successful businesses and in fact have acted for several clients that have gone onto achieve AIM listing. At Carter Dutton we believe “it’s all about people” and our people have been fundamental in helping to build a successful business. The majority of our staff have been working at Carter Dutton for most of their careers and we consider this to be a great asset. We pride ourselves on the services we have been able to offer our clients over the years. We look forward to continuing those partnerships and bringing balance to your business for years to come. Currently the company has almost forty staff and is run by Directors Richard Dutton, Richard Mander and Julian Duffill; all bringing a wealth of knowledge and experience to the organisation. Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[6]=new Array(7,"index.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors Chippenham Wiltshire ","chartered accountants, chartered tax advisors, chippenham, wiltshire, accounts, book-keeping, bookkeeping, tax advice, payroll","Carter Dutton are an established firm of chartered accountants and tax advisors based in Chippenham, Wiltshire","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter It \'s a question of balance We bring balance to your business...  \'Whether it’s advising on business startups, growth, tax efficient remuneration, retirement planning, capital gains tax, VAT or inheritance tax planning, we weigh up carefully what you are trying to achieve and offer balanced solutions, taking into account all of the issues... ...and of course we have to balance your books... \' Services We are able to provide all types of accounting services, from book-keeping to presentation of full statutory accounts, for sole traders, partnerships and family companies to plc \'s. More information... Publications You will find many useful publications with advice about a range of subjects from starting a new business to tax breaks for the self-employed. More information... Regular News Bulletin Register here to receive our regular email news bulletin. More information... Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[7]=new Array(8,"links.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Links Bank of England - www.bankofengland.co.uk Department of Trade & Industry - www.dti.gov.uk Companies House - www.companieshouse.co.uk Financial Times - www.ft.com HM Customs & Excise - www.hmce.gov.uk Inland Revenue - www.inlandrevenue.gov.uk Instiutute of Chartered Accountants in England & Wales - www.icaew.co.uk Professional Contractors Group - www.pcg.org.uk The Institute of Directors - www.iod.co.uk The Institute of Taxation - www.tax.org.uk The Society of Motor Manufacturers and Traders Ltd (Co2 Emission Data) - www.smmt.co.uk Workrite Limited (Useful site for employers) - www.workrite.co.uk First Response - www.first-response.org.uk First Response is a registered charity that provides assistance to local ambulance authorities. Manned almost entirely by serving members of HM Forces, who volunteer to give up their free time, First Responders are tasked by ambulance control to attend 999 category A (Life Threatening) emergencies. UK TRADE ALERT - www.uktradeinfo.com Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[8]=new Array(9,"newsletter.asp","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","",") Then rs_newsletter__MMColParam = Request(MM_EmptyValue) End If % Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Newsletter Archive These are copies of our previous newsletters in .doc format. Please feel free to download them for your information. If you would like to receive our newsletter in future please register here . 0) AND (NOT rs_newsletter.EOF)) % - target=_blank Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",10);arrFiles[9]=new Array(10,"people.html","27 Jun 2007","Carter Dutton - It  \\'s all about our people","accounting, highly qualified accountant, chartered accountants, chartered tax advisors, chippenham, wiltshire, accounts, book-keeping, bookkeeping, tax advice, payroll","Carter Dutton highly qualified Chartered Accountants providing a comprehensive range of accounting and business services to both individuals and organisations","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Our People We make it easy….. At Carter Dutton we believe that we have built an enviable reputation for providing outstanding customer service. The vast amount of knowledge and experience of our employees plays a vital role in the success of our client dealings. All of our staff are highly qualified and include Chartered Accountants, Chartered Tax Advisors, Certified Accountants and Accounting Technicians. Their level of expertise is vast and all our employees have an in-depth knowledge of book keeping, VAT and Tax, helping to bring balance to your business. We believe that it is absolutely essential for our employees to understand the latest legislations and place a strong emphasis on training and development. We ensure all our staff regularly attend relevant and up to date training courses. To ensure our clients experience with Carter Dutton is a positive and beneficial one, we like to make our clients feel comfortable with the knowledge that our employees are easy to deal with, efficient and knowledgeable in their specific fields of expertise. We like to make it easy for our clients by providing essential advice from experts in a friendly and approachable manner. Our customer service is first class and we react quickly to requests in a responsive and efficient manner. Our business is the success it is today, because we believe “it’s all about people”. Director Profiles Richard Dutton FCA CTA Richard Dutton joined Carter Dutton in 1977 and is qualified as a Chartered Accountant and Chartered Tax Advisor. As a director of the company, Richard has a vast amount of experience and knowledge in taxation offering advice to small to medium size businesses as well as individuals. His areas of specialisation include tax planning mainly in the disposal of businesses, business assets, IHT planning and profit maximisation. Richard is an approachable professional who enjoys golf and holidays. Richard believes in a team approach to develop good working relationships with clients by means of regular communication. Along with the other members of staff at Carter Dutton, Richard believes we can provide a balanced approach to problems. Email: Telephone: (01249) 650441 PA - Richard Mander FCA Richard Mander joined Carter Dutton in 1993 and swiftly moved on to become a partner in 1995. Prior to joining Carter Dutton, Richard worked for a firm of accountants in Bristol. Richard specialises in taxation and works with small to medium size businesses and is qualified as a Chartered Accountant. Richard prides himself in being able to build good working relationships with his clients and providing first class customer service. He is a musical person and attended the Royal Academy of Music in London where he obtained a music degree. His other interests include golf and dogs. Richard believes that “a question of balance” is a good mantra for life in general! He believes that businesses need to strike the correct balance between turnover and profit, growth and cashflow, work and play. Email: Telephone: (01249) 650441 PA - Julian Duffill ACA Julian Duffill joined Carter Dutton in 1998 after studying in Bristol for a degree in Accounting and Finance. Julian trained to be a Chartered Accountant at Carter Dutton and became a Director in 2004. He advises on all areas of taxation and has a very good knowledge on technical accounting issues for small to medium sized businesses, IT and business development. Julian is a helpful, approachable and highly motivated professional who enjoys family life and has a keen interest in sport. He enjoys providing a professional service and believes in offering real value and benefits, balancing the cost of advice to clients with the benefits they receive. Email: Telephone: (01249) 650441 PA - Associate Profiles Jacky Conybeare FCA Jacky Conybeare joined Carter Dutton in 1997 after the company she currently worked for merged with Carter Dutton. Jacky qualified as a Chartered Accountant in 1976 with a small firm in Bristol and became a fellow in 1981. Jacky specialises in providing advice on VAT and working with charities. Jacky likes to work through problems and enjoys sorting out book keeping issues. Her interests include crosswords, Sudoku and mind games and believes these help to keep her mind in trim for working on complex customer queries! Email: Telephone: (01249) 650441 Patsy Clover Patsy Clover joined Carter Dutton in 1997 prior to working as an Inspector of Taxes where she carried out investigation work into small businesses in the Chippenham and Bath areas. Patsy trained as a Tax Technician and also has a degree in geography. Patsy specialises in all aspects of personal tax and enjoys offering advice to clients from all walks of life. Email: Telephone: (01249) 650441 Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",15);arrFiles[10]=new Array(11,"publications.asp","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Publications 0) AND (NOT rs_factsheet_groups.EOF)) % class=publications Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[11]=new Array(12,"publications.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Publications Our publications area contains copies of documents that we think you will find useful and informative. Please feel free to download any that you need. You will also see past copies of our regular news bulletin. If you would like to join our mailing list to receive future copies please do so here . Useful Publications Newsletters Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",7);arrFiles[12]=new Array(13,"services.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","accounting, auditing, management accounts, tax planning, accountant, chartered accountants, chartered tax advisors, chippenham, wiltshire, accounts, book-keeping, bookkeeping, tax advice, payroll","Carter Dutton highly qualified Chartered Accountants providing a comprehensive range of accounting and business services to both individuals and organisations","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Services Accounting & Auditing We are able to provide all types of accounting services, from bookkeeping to presentation of full statutory accounts, for sole traders, partnerships and family companies to plc \'s. We have a diverse client base, covering all business sectors, which enables us to keep you abreast of current developments in your industry/profession and offer the highest level of service and advice. We are registered by the Institute of Accountants in England & Wales to carry out audit work. Our expertise in this area allows us to provide a highly professional service to the business community, including financial service businesses, pension schemes, charities and solicitors. <Back to Top> Self Assessment We offer all services concerning self-assessment. We can prepare returns for the employed, self-employed, partnerships, directors and trusts. Our experienced taxation department allows returns to be completed efficiently and to the highest standards. At the Same time we will advise you of ways in which you can mitigate your tax liability where appropriate. <Back to Top> Management Accounts We are able to offer a full management accounting solution. We can provide these services on any regular or one-off basis and offer full business advisory services to suit your individual needs. We have strong relationships with all the major banks and we will work closely with you and them to ensure that cash flow and forecast information is presented in the most professional way. <Back to Top> Tax Planning & Advice Our partners and tax department are fully trained and kept up to date with current developments to deal with all taxation affairs and offer advice to help you reduce current or future tax liabilities. By developing close relationships with clients we are able to pinpoint potential pitfalls in advance and provide the best solution. Whether you are planning for the future, or selling an asset, we can help to make the right decision on all your taxation affairs. <Back to Top> Investments Advice We are authorised by the Institute of Accountants in England and Wales to carry out investment business. We can provide generic advice on possible investment opportunities and the subsequent taxation consequences. <Back to Top> Business Start-up If you are considering starting up a business, be it as a sole trader, or a new company, there are many issues involving accounting and taxation to consider. We can help you to make a success of your business by giving you the right advice to allow you to launch your company with the minimum of fuss. <Back to Top> Company Formation We provide a comprehensive company formation package. This allows you to choose the company name, and then feel confident that all statutory issues will be dealt with promptly on your behalf.We will advise you of the relevant taxation issues surrounding incorporation, as well as the other advantages and disadvantages of taking this step. Contact Us for more details. <Back to Top> General Business Advice Our principle aim is to work with clients to help them build a successful business by becoming closely involved with them in the commercial and financial planning decisions that they face. Our partners are all fully up to date on current business developments, and are able to offer business advice in many industry areas. <Back to Top> Computer Services We can offer many computer services and as an authorised Sage dealer can install, set-up and support your accounting package, together with your computer system. For details on Sage, please Contact Us. <Back to Top> VAT & Payroll Services If you require VAT services, we can provide monthly, quarterly or annual returns for you. Our experienced taxation department can deal with all VAT queries and problems. We have a department specially dedicated to client payroll services that can provide weekly or monthly payroll services, allowing you to concentrate on the business issues. You tell us how many hours your employees have worked, and we will send you their payslip and inform you of the Tax and National Insurance that needs to be paid. We can also arrange for the wages to be paid directly through your bank account into your employees. We will complete all year-end reports and forms and provide all necessary advice regarding PAYE and NIC. <Back to Top> Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",14);arrFiles[13]=new Array(14,"taxcentre.html","27 Jun 2007","Carter Dutton - Chartered Tax Advisors - Tax Planning and Advice","accounting, auditing, management accounts, tax planning, accountant, chartered accountants, chartered tax advisors, chippenham, wiltshire, accounts, book-keeping, bookkeeping, tax advice, payroll","All the latest tax information and rates provided courtesy of Carter Dutton","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Tax Centre Information allows you to run your business better. In our tax centre we have provided the latest rates and figures, together with some key dates and deadlines so that you have the information at hand to run your business effectively. Please use the navigation above to browse to the relevent tax area or select a link here: Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[14]=new Array(15,"tbl_downloads_Results.asp","27 Jun 2007","Results tbl_downloads","","","AND Request.ServerVariables(QUERY_STRING) = Then Response.Redirect(tbl_downloads_Results.asp? & Session(tbl_downloads_Results_QueryString)) Else Session(tbl_downloads_Results_QueryString) = Request.QueryString End If % -1) Then If (WADAtbl_downloads_first WADAtbl_downloads_total) Then WADAtbl_downloads_first = WADAtbl_downloads_total End If If (WADAtbl_downloads_last WADAtbl_downloads_total) Then WADAtbl_downloads_last = WADAtbl_downloads_total End If If (WADAtbl_downloads_numRows WADAtbl_downloads_total) Then WADAtbl_downloads_numRows = WADAtbl_downloads_total End If End If % 0) Then WADAtbl_downloads.MoveFirst Else WADAtbl_downloads.Requery End If  \' set the number of rows displayed on this page If (WADAtbl_downloads_numRows WADAtbl_downloads_total) Then WADAtbl_downloads_numRows = WADAtbl_downloads_total End If  \' set the first and last displayed record WADAtbl_downloads_first = 1 WADAtbl_downloads_last = WADAtbl_downloads_first + WADAtbl_downloads_numRows - 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1) End If If (MM_keepURL ) Then MM_keepURL = Right(MM_keepURL, Len(MM_keepURL) - 1) End If If (MM_keepForm ) Then MM_keepForm = Right(MM_keepForm, Len(MM_keepForm) - 1) End If  \' a utility function used for adding additional parameters to these strings Function MM_joinChar(firstItem) If (firstItem ) Then MM_joinChar = & Else MM_joinChar = End If End Function % 1) Then MM_moveParam = offset If (MM_keepMove ) Then MM_paramList = Split(MM_keepMove, &) MM_keepMove = For MM_paramIndex = 0 To UBound(MM_paramList) MM_nextParam = Left(MM_paramList(MM_paramIndex), InStr(MM_paramList(MM_paramIndex),=) - 1) If (StrComp(MM_nextParam,MM_moveParam,1) 0) Then MM_keepMove = MM_keepMove & & & MM_paramList(MM_paramIndex) End If Next If (MM_keepMove ) Then MM_keepMove = Right(MM_keepMove, Len(MM_keepMove) - 1) End If End If End If  \' set the strings for the move to links If (MM_keepMove ) Then MM_keepMove = Server.HTMLEncode(MM_keepMove) & & End If MM_urlStr = Request.ServerVariables(URL) & ? & MM_keepMove & MM_moveParam & = MM_moveFirst = MM_urlStr & 0 MM_moveLast = MM_urlStr & -1 MM_moveNext = MM_urlStr & CStr(MM_offset + MM_size) If (MM_offset - MM_size UBound(loopObj.ClassArray)) then loopObj.ClassCounter = 0 end if loopObj.ClassCounter = loopObj.ClassCounter + 1 end if if (loopObj.ClassCounter 0) then WA_AltClassIterator_getClass = loopObj.ClassArray(loopObj.ClassCounter-1) else WA_AltClassIterator_getClass = loopObj.ClassArray(0) end if end function % Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Publications You will find a number of useful publications available for download from this page. If you are looking for something that doesn \'t appear here please contact us and we will endeavour to provide it. 0) AND (NOT WADAtbl_downloads.EOF)) % Records to of 0 Then % 0 % 0 Then % 0 % There are currently no downloads in this category Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",21);arrFiles[15]=new Array(16,"vacancies.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Vacancies There are currently no vacancies. Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",6);arrFiles[16]=new Array(17,"newsletters/may.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter MAY 2007 ENEWS - INTRODUCTION As normal in the world of tax and business, May has been a busy month. In this month we report on lots of consultation, from Additional Paternity Leave and pay for fathers to Health and Safety responsibilities for company directors. We also include our usual round up of news. Please browse through this month’s articles using the links below and contact us if any issues or questions arise. Additional paid paternity leave Health and Safety Further National Minimum Wage penalties Charities guide New cash declaration rules Farepak ruling Smoke free from 1 July Reduced rate VAT for products to give up smoking Injury Costs Recovery Scheme Home information packs delayed Additional paid paternity leave The rules for maternity pay and leave are complex and things may be set to become more complicated for employers and more generous for employees. At present mothers who meet pay and length of service criteria will be entitled to a year off work, nine months of which is paid Statutory Maternity Pay (SMP). For most women all but the first six weeks of their SMP is paid at £112.75 a week. The government propose to increase the payment period for SMP to a year, to match the leave period, and allow six months of this pay and leave to be transferred from the mother to the father as Additional Paternity Leave (APL) and pay. The government has opened further consultation on the introduction of APL and pay for fathers. The consultation deals with some of the practical aspects of the scheme’s administration including: the notification by the father and mother to the father’s employer that he intends to take APL and pay (notification will not be made to the mother’s employer) the form of the notice and the notice period required, and the procedures where the mother and father’s circumstances change and they want to amend the proposed leave dates. . The government has stated its intention to keep the APL and pay scheme as straightforward as possible for employers and employees. The government’s goal is to bring in APL and pay at the same time as extending SMP from 39 weeks to 52 weeks which they hope to achieve by the end of this parliament. This will mean that both parents could choose to take an equal amount of paid leave. The earliest proposed date that APL and pay will be implemented will be for babies due on or after 5 April 2009. To have your say in the consultation or read more about the proposals visit the link below. Internet link: DTI consultation Health and Safety The Institute of Directors and the Health and Safety Commission (HSC) are asking for help in the production of new, authoritative guidance setting out what is expected of directors. One of the aims of the HSC, which has responsibility for workplace health and safety regulation in the UK, is to ensure that all organisations with boards have an understanding of their responsibilities for health and safety. The HSC last issued guidance for directors back in 2001 and felt it was time for new guidance to help get the health and safety message over to directors. The closing date for taking part in the consultation is Friday 22 June and the HSC hope to have the new guidance available in autumn 2007. Internet links: Institute of Directors website draft guidance To take part in the consultation Further National Minimum Wage penalties Alistair Darling, the Trade and Industry Secretary, has announced that the government is to target employers with new fines if they pay below the National Minimum Wage (NMW). Proposals include fixed penalty fines, linked to the number of workers underpaid, and that for the first time businesses would have to pay interest, or other payments, to underpaid workers in addition to repaying arrears. This would mean that employees would no longer be giving ‘interest free loans’ to their employers. Alistair Darling said: Paying less than the minimum isn \'t only unfair to the workers - it \'s unfair to the vast majority of employers who obey the law, because it lets rogue businesses undercut them.” The main NMW rate is currently £5.35 an hour and rises to £5.52 in October 2007. The government has helped thousands of workers recover over £22 million in unpaid wages, but up to now, employers have not been penalised, as long as they pay the arrears when they are caught. If they refuse to pay increases or back pay, employers already face fines. Typically the penalty for underpaying one employee is more than £200 with much higher penalties being possible. Internet link: Press release NMW fines Charities guide A concise guide for small charities has been issued. The Cabinet Office and Charity Commission have launched  \'Charities Act 2006 - what trustees need to know \', which is being marketed as a concise guide to the biggest shake up of charity law for centuries. The guide is primarily aimed at those running small charities to enable them to make the most of the new laws. The press release states: ‘……the implementation of the Act will put in place a more flexible legal framework which will allow charities of all sizes to focus more on their beneficiaries and build on the high levels of public trust they have earned.’ Dame Suzi Leather, Chair of the Charity Commission, said:  \'The Act provides opportunities for all and this guide is an essential tool in helping smaller charities make the most of the options on offer. From the new flexibilities to the public benefit requirement, it covers the range of choices available in a clear and accessible way. \' The government is currently in the process of implementing the Act. Internet links: Press release and Charities Act 2006 - what trustees need to know booklet New cash declaration rules HMRC have announced new rules applying to people coming to or leaving the UK. From 15 June 2007, people travelling to or from a country outside the European Union (EU) will need to declare any sums of cash of 10,000 Euros or more (or the equivalent in another currency) to HMRC. There is no requirement to declare cash if travel is to or from another EU country. This change is part of the EU’s efforts to prevent money laundering and HMRC have issued a leaflet explaining the new rules. The declaration must be made on forms which will be available at ports and airports. ‘Cash’ covers currency notes and coins, bankers’ drafts and cheques of any kind, including travellers’ cheques. Penalties can be charged for failing to declare the money or providing incomplete or incorrect information and, in addition, HMRC can seize cash of £1,000 or more if they have reasonable grounds to suspect it is the proceeds of, or is intended for use in, unlawful conduct. There is a right of appeal against seizure and any seized cash cannot be kept for more than 48 hours without a court order. To read the HMRC guidance and press release, please use the links below. Internet links: Press release HMRC leaflet Farepak ruling Following industry agreement, the new Christmas Pre-payments Authority has been set up to prevent a repeat of the Farepak collapse. The new body will be responsible for overseeing schemes to ring-fence the money of Christmas hamper savers. Consumer Minister, Ian McCartney, told the National Conference of the Family Fund that the Family Fund \'s Deputy Chief Executive, Derek Walpole, will be appointed Chairman of the new Christmas Pre-payments Authority. He also announced that Suzy Hall, of the campaign group Unfairpak, which campaigned for those families who lost their Christmas savings, has agreed to take on the role of Director of Consumer Affairs. Mr McCartney said: Derek \'s involvement is a huge boost to the new industry watchdog and I know he will do a fantastic job. Derek will be joined by Suzy Hall of Unfairpak, who has accepted the position of Director of Consumer Affairs. Suzy \'s experience in campaigning for the victims of Farepak will stand her in great stead in her new role. The inaugural meeting of the new trade association will be held soon, signalling a fresh start for the hamper industry. The government gained industry agreement to set up the new Authority following the much publicised collapse of Farepak, which saw thousands of families lose their Christmas savings. Internet link: Press release Smoke free from 1 July In last month’s enews we reported that, as a result of provisions in the Health Act 2006, enclosed public places and workplaces have to be smoke free from Sunday 1 July 2007. This date applies to England only. According to a survey published by the Department of Health a smoky atmosphere is the main reason for avoiding a pub or bar. The survey also showed a high level of support for smoke free legislation. The results of the survey of 1,700 adults are interesting. 36% of people gave a smoke-filled atmosphere as the main deterrent for going to a bar or pub and 67% of people would rather spend the evening in a smoke free venue, than one where smoking is allowed. 91% (including 83% of smokers) now consider smoking in a non-smoking place unacceptable. Public Health Minister, Caroline Flint, recently said: With only 50 days to go until England goes smokefree our aim is to ensure that everyone is aware of the new law, how it will affect them and what they need to do to prepare. Our snapshot survey shows that the majority of people know that smokefree legislation is coming, but almost half the population are not aware it comes into effect on 1 July.” To make sure you are complying with the rules visit the Smokefree England link below. Internet links: Smokefree England advice Press release Reduced rate VAT for products to give up smoking ‘Over the counter’ sales of smoking cessation products, such as chewing gum and nicotine patches, will be subject to the reduced rate of VAT of 5%. The reduced rate will apply for a period of one year only from 1 July 2007. The dispensing of prescription items will unaffected by this change. This temporary reduction in the VAT rate from 1 July 2007 coincides with the introduction of smoke free public and work places in England. Internet link: HMRC budget announcement Injury Costs Recovery Scheme The NHS Injury Costs Recovery (ICR) scheme came into force earlier this year and expands the cases where the NHS can reclaim the cost of treating injured patients where personal injury compensation is paid. The ICR scheme replaced the previous Road Traffic Act scheme. The ICR scheme is more wide ranging than the previous scheme which, in 2005/06 recovered £120 million. As it takes on average 18 months to settle claims it will take some time before the full impact of the new scheme is known. The ICR scheme seeks to recover charges where a personal injury compensation payment has been made and the injured person has: received NHS treatment at a NHS hospital as a result of the injury been provided with NHS ambulance services as a result of the injury received treatment at a NHS hospital and has been provided with NHS ambulance services. To read more about the scheme use the link below. Internet link: Department of Health guidance Home information packs delayed The date for introducing Home Information Packs (Hips) in England and Wales has been put back to 1 August 2007 and will initially apply to homes with at least four bedrooms. The packs, which will contain useful information for any buyer, were due to become compulsory from 1 June 2007. Scotland is due to introduce its own version of the pack in 2008. The whole idea of the packs has received a mixed response as some feel that it will add extra expense and red tape to the house selling process. Others have argued that it brings much needed transparency. The packs are to contain information that will be useful to any potential buyer. Copies of title deeds, any recent planning permission or building consent given on the property, a local area search and an energy performance certificate will all be in the pack. The main reason given for the delay is that there needed to be more assessors in place to produce enough energy performance certificates - as many as 2,000 more than are currently accredited. Once more assessors are trained, the requirement to have a Hip will be extended to smaller properties. Another change is that sellers will not have to a Hip in place before putting their property up for sale. Internet link: BBC news item Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",23);arrFiles[17]=new Array(18,"newsletters/_notes/dwsync.xml","4 Jun 2007","dwsync.xml","","","",1);arrFiles[18]=new Array(19,"pdfs/Authorising%20your%20agent.pdf","1 May 2007","64-8","","64-8","Authorising your agent  Inland Revenue reference It is important that you complete these National Insurance number (individuals only) boxes so we can note our records. Company, Limited Liability Partnership or Limited Partnership registration number  Please read the notes on the back before completing this authority. This authority overrides any earlier authority given to the Inland Revenue. We will hold the information you give us until you tell us that the details have changed.  I, (print your name) authorise (print your agent \'s business name) to act on my behalf in connection with any matters within the responsibility of the Inland Revenue.  Signature  (please see note 1 on the back before signing)  Date  /  /  · Please give your details here Full address  · Please give your agent \'s details here Full address  Postcode Telephone number  (If you are willing for us to contact you by phone)  Postcode Telephone number Fax number E-mail address Client reference  Only for Self Assessment customers (not including companies) We will send your Statement of Account to you, but if you would like us to send it to your agent instead, please tick this box  After you have completed this form, please send it to your Inland Revenue office.  For official use · Customer \'s records noted - please complete  the relevant boxes opposite Please Please Initials Date  Tax NICs Tax credits  /  /  / / /  BS7/02  · Form(s) 64-6A issued  / /  /  Initials Date  /  Others  64-8    1 Who should sign the form  It depends who the authority is for. See the table below. Who the authority is for You Company Partnership Who signs the form You. The secretary or other responsible officer of the company. The partner responsible for the partnership \'s affairs. It applies only to the partnership. Individual partners need to sign a separate authority for their own affairs. One or more of the trustees.  Trust  2 What else you should do  · If you have more than one agent acting with us on your behalf, please sign one of these forms for each one and send them to us with a letter telling us which agent deals with what for you. If you deal with more than one Inland Revenue office, please send it to just one office and we will pass on the information. · If your agent doesn \'t deal with all your Inland Revenue affairs, please send a letter with this form giving us details of those that they do deal with.  3 What this authority means  · This authority allows us to exchange information about you with your agent, and to deal with them on any matters within the responsibility of the Inland Revenue. · Once we have received your authority we will start sending letters and forms to your agent. But sometimes we need to send them to you as well as, or instead of, your agent. For the latest information on what forms we send automatically visit our website at www.inlandrevenue.gov.uk/sa/agentlist.htm or contact any Inland Revenue office. · You won \'t receive your Self Assessment Statements of Account if you authorise your agent to receive them instead, but paying any amount due is your responsibility. · Companies do not receive Statements of Account. · We don \'t send National Insurance statements and requests for payment to your agent unless you have asked us if you can defer payment.  4 Data Protection Act  The Inland Revenue is a Data Controller under the Data Protection Act. We hold information for the purposes of taxes, social security contributions, tax credits and certain other statutory functions as assigned by Parliament. The information we hold may be used for any of the Inland Revenue \'s functions. We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits, to · check accuracy of information · prevent or detect crime · protect public funds. We may check information we receive about you with what is already in our records. This can include information provided by you as well as by others such as other government departments and agencies and overseas tax authorities. We will not give information about you to anyone outside the Inland Revenue unless the law permits us to do so.    ",104);arrFiles[19]=new Array(20,"pdfs/map.pdf","1 May 2007","Untitled-2","","","  ",88);arrFiles[20]=new Array(21,"pdfs/Starting%20your%20Business%20IR.pdf","1 May 2007","Starting Up In Business","","","S TA R T I N G YO U R B U S I N E S S  S TA RT  In this section  First things first Record keeping Your business and the law  page 1 page 5 page 7    Starting your business  Built to last  Starting your business  The furniture we restore will be around long after I \'ve gone - and so will my business. I made sure I set it up properly right from the start, keeping all the paperwork together and sorting out my tax and National Insurance. If my craft \'s taught me one thing, it \'s that a good result is all in the preparation.    Starting your business  page  1  Cut 1  First things first  Whether you \'re thinking seriously about starting your own business, or you \'re already up and running, it \'s worth taking a bit of time to make sure you \'ve done everything you need to do. The aim of this guide is to help you start out on the right track so you can avoid some of the common pitfalls and concentrate on building a thriving business. This guide covers all the main areas you \'ll need to know about, and tells you where to go for further information. You \'ll find a list of useful contacts in `Where to get more help \' on page 67.  There are a few basic questions to consider · Were you unemployed before you started up in business? · Are you employed or self-employed? · If you \'re self-employed, have you registered with the Inland Revenue? · Have you thought about income tax and National Insurance contributions? · Have you thought about the structure of your business? · Have you got a business plan? · Will you have to pay business rates? · Should you register for VAT? · Will you be liable for any other forms of tax?  Were you unemployed before you started up in business?  If you are registered with a Jobcentre (or in Northern Ireland the Training and Employment Agency), you \'ll need to let them know when you start working for yourself.  Are you employed or self-employed?  If you \'re working for yourself, you \'re probably self-employed. If you do more than one job, it \'s worth remembering that you can be employed in one job and self-employed in another. Special rules may apply if your work is arranged · through an agency, or · through a service company In these situations you will normally have to pay tax and National Insurance contributions as if you are an employee. For further advice contact our special IR35 Helpline on 0845 303 3535 or see our leaflet IR56 Employed or self-employed? or visit www.inlandrevenue.gov.uk/IR35  Further Information  This guide covers all the main areas you \'ll need to know about, and tells you where to go for further information. You \'ll find a useful list of contacts on page 69.     A couple of simple forms and I was in business. That \'s official!       2  page  Starting your business  If you \'re self-employed, have you registered with the Inland Revenue?  You may have got this guide from the Inland Revenue when you registered using the information in the leaflet P/SE/1 Thinking of working for yourself? If so, you are already registered with us for National Insurance purposes, and we will send you a Self Assessment tax return at the end of the tax year in April. (See page 14 for basic information on National Insurance and page 29 for basic information on Self Assessment.) If you \'re not sure whether you \'re employed or self-employed contact your local Tax Office for advice. Go to www.inlandrevenue.  gov.uk/local/index.htm to  If you have not registered within three months, starting from the last day of the month in which you began self-employment, you could be liable for a penalty of £100. You must register by 30 April 2002 if you started in self-employment in January 2002 or earlier. You can register by calling the Helpline for the Newly Self-Employed on 08459 15 45 15. To speak to someone in Welsh, call 08457 660 830. Minicom users call 08459 153 296. Or you can fill in the form at the back of our leaflet P/SE/1, Thinking of working for yourself? available from the Self Assessment Orderline on 0845 9000 404. If you are registering by phone, please have your National Insurance number ready. You might find it helpful to keep a note of your registration details, such as the date your business started and the date you registered, for your own records.  find your nearest office, or look in your local phone book under `Inland Revenue \'.  Have you thought about income tax and National Insurance contributions?  When you are self-employed, you \'re responsible for paying your own tax and National Insurance contributions. Keeping full and accurate records from the start will make it easier to work these out. Broadly speaking, after your first year in business, the tax you have to pay will be based on your profits for the previous tax year. A tax year runs from 6 April to 5 April. But you must start paying Class 2 National Insurance contributions as soon as you become self-employed. These are payable in addition to any Class 4 National Insurance contributions which may be charged on your profits. See page 14 for more information on National Insurance.  Further Information  You can register by calling the Helpline for the Newly Self-Employed on 08459 15 45 15.    Starting your business  page  3  If your circumstances change... You can help avoid any problems if you let us know of any changes in your circumstances. Most importantly, you MUST tell us if you move or if you stop being self-employed. You should also tell us if you change your · name · marital status (if you are a woman) · home or business address · bank (if you are paying by Direct Debit) · business name · telephone number To tell us about any of these changes, write to the Inland Revenue National Insurance Contributions Office, Self Employment Services, Customer Accounts Section, Longbenton, Newcastle upon Tyne NE98 1ZZ. Or you can phone us on 0845 9154655.  Each April we will send you a Self Assessment tax return. Although you can work out your own tax bill, we will do this for you if you send in your return by 30 September - so it pays to send it back early. But you \'ll still need to complete all the relevant boxes on the form. After your first year in business, we \'ll ask you to start paying most of your income tax and some of your Class 4 National Insurance contributions in advance - we call these `payments on account \'. The amount we ask you to pay will be based on your previous year \'s profits, and payments are due on 31 January and 31 July. If your profits are down, you can ask us to reduce these payments. Make sure you set money aside regularly so you can pay these amounts when they become due.  What happens if I don \'t register as self-employed?  To avoid the £100 penalty imposed, you must register as self-employed within three months of starting a new business. By law you must pay your contributions and the debt could be enforced through the courts if you fail to pay what \'s due. If you don \'t pay, you may also lose your entitlement to certain benefits. Register on time - avoid the penalty.  Have you thought about the structure of your business?  Special rules come into play if you \'re working in the construction industry, or if your business is a · partnership · company · franchise, or · limited liability partnership. See `Types of business \' on page 63 for more information.  Further Information  For more information on working out your income tax see page 29. For more information on National Insurance see page 14.     Believe it or not - and you probably won \'t - talking to the Tax Office was enjoyable in a funny kind of way. They really helped to sort things out - try it.       4  page  Starting your business  Have you got a business plan?  Having a well-thought-out business plan will make life much easier in the long run. Careful planning means you \'re less likely to forget things, gives you targets to aim for and helps you measure your success. And if you decide you need to borrow some money, a good business plan will be vital.  Will you have to pay business rates?  You should contact your Local Authority or visit www.voa.gov.uk to find out what you need to pay and when. Remember Turnover is the amount of money going through the business not just the profit.  Should you register for VAT?  You will probably have to register for and charge VAT if · your taxable turnover reaches, or is likely to reach, a set limit · you have taken over a business as a going concern, or · you acquire goods from other European Union countries. Even if you don \'t have to register, it may benefit your business to register voluntarily. Find out more on page 21.  Some goods and services are liable to excise duty. These include: · beer, wine or spirits · mineral oils · tobacco · betting, bingo, casinos, gaming machines, pool betting and lotteries  Will you be liable for any other forms of tax?  As well as income tax there are other forms of tax which are only relevant to certain kinds of business. Some imported goods are also liable to duties. If your business involves selling the goods or services listed (left), or you want to know more about how these taxes might affect your business, contact the C&E National Advice Service on 0845 010 9000.  Further Information  Contact the Customs and Excise National Advice Service on 0845 010 9000 for help on excise and customs duty, or visit www.hmce.gov.uk    Starting your business  page  5  Cut 2  Inland Revenue Business Support Teams can help you to understand what records to keep.  Record keeping  We want to make sure that you pay only what you owe - that means the right amount of tax and National Insurance contributions at the right time. If you don \'t keep proper records, you may not be able to prove your income and expenses - and that could mean paying more tax than you need to. We will send you regular updates of what you \'ve paid and what you need to pay, based on the information you give us. By keeping proper records, you \'ll be able to check that everything \'s in order.  Helping you to help yourself  Keeping records also makes sound business sense. It may seem like a challenge, particularly when you \'re starting out, but keeping good records will bring real advantages to your business. Get a proper system in place from the outset, and update the information regularly. By law you must keep records of all your business income and expenditure. You need to keep these records for at least five years after the latest date for sending back your tax return. This is in case the Inland Revenue want more information or want to see the actual records. Keeping good records will also help you fill in your tax return. It makes sense to do it properly and make it as easy for yourself as possible. We can help you do this. If you have one, you might want to get advice from your accountant on what system suits your business and on how to keep your records up-to-date.  Further Information  For more in-depth information on record keeping see page 33.     Until I learned exactly what receipts I had to keep, I kept absolutely everything - all in a great big tin box.       6  page  Starting your business  Having an accountant can save you time and money. They can help you by filing your forms for you and giving up-to-date advice on what suits your business best. It is a good idea to speak to two or three before you appoint someone, to ensure you are getting the best service for your business.  There are three steps to remember:  1 2 3  Set up a system It doesn \'t matter whether you use a special account book or a software package as long as you set up some kind of system to keep the information together. Make sure the system you choose is geared to your business, and simple to use. You \'ll find more information on what kind of records you need to keep on page 33. Keep records throughout the year Keeping only some of your records is almost as bad as keeping none at all. Update your records regularly, rather than letting the paperwork pile up. Keep your records for as long as required You must keep all records for at least five years from the latest date for sending back your tax return. You may need to look back at them yourself, and we may need to see them if there is any question over your tax.     When, like me, you \'ve never worked in an office before, the paperwork side of running a business can seem impossible - but get the right systems and it all falls into place.       Starting your business  page  7  Cut 3  Your business and the law  Depending on what sort of business you \'re starting you may be affected by law on · health and safety · fire precautions · the environment · employee rights · buildings · providing services to disabled people · intellectual property (for example business names, inventions and copyrights)  For more information contact: England: Business Link 0845 600 9006 or visit www.businesslink.org Wales: Business Connect 08457 96 97 98 or visit www.businessconnect.org.uk Scotland (Lowlands): Small Business Gateway 0845 609 6611 or visit www.sbgateway.com Scotland (Highlands): Highlands & Islands Enterprise Business Information Source 0845 609 6611 or visit www.bis.uk.com Northern Ireland: Local Enterprise Development Unit (LEDU) Ireland 028 90 491031 or visit www.ledu-ni.gov.uk  · fair trading (consumer credit, consumer protection and competition law) · keeping information about people · licences · insurance.  Health and safety  You are responsible for the effect your business may have on the health and safety of your employees and members of the public. You may need to register with the Health & Safety Executive (HSE) or with your Local Authority. For further information, visit the Health & Safety Executive website at www.hse.gov.uk or phone 08701 545500.  Fire precautions  You may need a fire certificate, particularly if you \'re running a guest house, hotel or residential nursing home. For general advice on fire precautions, talk to your local fire service.    8  page  Starting your business  The environment  There are environmental regulations that may apply if your business · uses refrigeration or air-conditioning equipment, fire equipment or solvents for cleaning · produces, imports, exports, stores, transports, treats, disposes of or recovers waste · produces, imports or exports packaging · produces packaging waste. Employees You must protect the legal rights of your employees. If you take over an existing business, you must usually keep the existing terms and conditions of employment. See page 19 for further information. The Environment Agency provides advice for business and industries. Visit www.environment-agency.gov.uk/epns/ or call 0845 9333 111 (in Northern Ireland call 028 90 540 540).  Buildings  You must take action if · a new building or change of use is involved · plant or machinery is installed within an industrial site, but outside a building · existing premises require structural alterations. Contact your Local Authority for further information.     As the business has grown, I \'ve had to lean more and more on the experts. Fortunately there are a lot of good agencies around that I can turn to.       Starting your business  page  9  Intellectual property  `Intellectual property \' describes things such as business names, patents and inventions. You should protect your own company name and logo, along with any inventions, product designs or copyrights. You should also respect other people \'s intellectual property rights. For example, you can \'t use the same name for your business as someone else doing similar work in your town. Providing services to disabled people Under the Disability Discrimination Act 1995, you must do everything you can to make sure that disabled people can benefit from the services you provide. For further information, call the Disability Rights Commission Helpline on 08457 622 633, or visit www.disability.gov.uk The Patent Office can provide lots of useful information and advice. Visit their websites at www.patent.gov.uk and www.intellectual-property.gov.uk or telephone 08459 500 505.  Fair trading  The Office of Fair Trading (OFT) is responsible for protecting consumers by promoting effective competition, removing trading malpractice and publishing appropriate guidance. The OFT also issues consumer credit licences. To check whether your business is affected, see the OFT \'s website at www.oft.gov.uk or call 08457 224499. For information about consumer credit licences, call 020 7211 8608.  Keeping information about people  If your business involves keeping information about people, you will have to be careful about the sort of information you keep and how it is used in relation to the Data Protection Act. You may have to register if you keep such information on computer or have a CCTV system. For further information visit www.dataprotection.gov.uk or call the Data Protection Office on 01625 545745.  Further Information  England: Business Link 0845 600 9006 Wales: Business Connect in Wales 08457 96 97 98 Scotland (Lowlands): Small Business Gateway 0845 609 6611 Scotland (Highlands): Highlands & Islands Enterprise Business Information Source 01463 715 400 Northern Ireland: Local Enterprise Development Unit (LEDU) 028 90 491031    10  page  Starting your business  Licences  A licence is required for many businesses, not just the obvious ones like casinos or public houses. For example, you need a licence to run a hotel, a guesthouse, a mobile shop or to be a hairdresser. You should always check with your Local Authority whether your business requires a licence to trade.  Insurance  It \'s good practice to have insurance to cover the loss or theft of your business property, as well as other types of possible losses. If you employ anyone it is also compulsory to have employee liability insurance.     Receiving my licence to trade made me feel like the salon was on the map - officially open.       L AU N C H I N G YO U R S E L F I N TO BU S I N E S S  LAUNCH  In this section  Launching your business Keeping control of your finances National Insurance Allowances and tax credits Employing people  page 11 page 12 page 14 page 16 page 19    Launching yourself into business  The clean team  Launching yourself into business  It used to be just me, cleaning my friends \' houses for pin money. Before I knew it, though, I was working full-time and getting some other girls to help out. That meant I had to get official - fast! Now my books are as clean as my customers \' houses and I \'m laughing!    Launching yourself into business  page  11  Cut 4  So now you \'re working for yourself. You \'re in charge of your own working life, and there \'s no boss to tell you what you do. It \'s up to you to keep your customers happy and keep the business running smoothly. The rewards can be considerable, but it can also be hard work. Organisation and forward planning are vital.  Launching your business  There \'s no point starting up a business if no one knows you \'re there. So it makes sense to make a bit of a noise when you begin.  Setting a launch date  Setting a launch date will help you concentrate your mind on getting ready for business. It \'s easier to get things organised and in place when you know there \'s a deadline to meet. And, when you come to send back your first tax return, you \'ll need to tell the Inland Revenue the date your business started.  Making a splash  Depending on your business, a launch event can be a great way of letting the world know who you are, what you \'re doing and where to find you. It \'s an opportunity for the people who could really make a difference to your business to meet you face to face. If you do decide to organise a launch event, try to hold it as close as possible to the date you actually start your business. Before the event itself, you \'ll need to think about: · Your business name and image. You need to decide on this before you face the world for the first time. · Launch publicity. Think about placing advertisements where your customers will see them, and sending news releases to appropriate media - newspapers, magazines and local radio and TV stations.  Further Information  England: Business Link 0845 600 9006 Wales: Business Connect in Wales 08457 969798 Scotland (Lowlands): Small Business Gateway 0845 609 6611 Scotland (Highlands): Highlands & Islands Enterprise Business Information Source 0845 609 6611 Northern Ireland: Local Enterprise Development Unit (LEDU) 028 904 91031    12  page  Launching yourself into business  Cut 5  Keeping control of your finances  By now you should be keeping a record of everything you do. In this section, we take a closer look at keeping a grip on money matters. It \'s much easier to keep good records than it is to sort out problems in a rush at the end of the year. When it comes to preparing your annual accounts, you \'ll be glad you put a little time and effort into managing your finances properly.  Stock and work in progress At the end of your accounting year, you should carry out a stocktaking exercise to identify the value of your stock and/or work in progress. Make sure you keep a record of this.  Personal finance  It \'s important to separate your business dealings from the money you use for your own or your family \'s personal use. Your records should show that your personal money is separate from · business cash · your business bank account. If you don \'t have a separate business account, you must keep clear records of what is personal or to do with your business. You \'ll also need to keep a record of any private money you bring into the business, and where it came from (eg a legacy, a loan, or the proceeds of a life assurance policy).  Bank and building society accounts  Keep all bank and building society statements and passbooks for any accounts which you use for your business.  Paying employees  If you \'re employing other people, you \'ll need to keep a record of everything you \'ve paid them, including wages, payments and benefits. See page 19 for more information.     No matter how convenient it seems, never ever use cash from the business for personal use. It gets horribly messy - trust me, I know! It just isn \'t worth the hassle.       Launching yourself into business  page  13  Record books  The sort of records you keep will depend on your business. However, the minimum requirement for most types of business will be Common pitfalls There are some areas that often lead to confusion, such as: · claiming expenses without any proof · mixing personal and business finances, for example using petty cash to buy personal items · motor vehicles (and other assets) that are used for both business and private purposes · a cash book (a summary and analysis of all bank account entries, cash receipts, payments and drawings) · a petty cash book (or some other simple record of your petty cash transactions). If you run a large business, you may need other account books. You can get further advice from your local Tax Office or from your accountant, if you have one. Go to www.inlandrevenue.gov.uk/ local/index.htm to find your nearest Tax Office, or look in the phone book under `Inland Revenue \'.  Computer records  If you keep your records on computer, you \'ll still need to keep the original paper invoices or other records of sales, purchases and similar transactions, unless you use an optical imaging system or microfilm all your originals.  Inland revenue Business Support Teams can help you understand what records to keep.  Subcontractors in the construction industry  There are special rules for the construction industry generally. These are contained within the Inland Revenue Construction Industry Scheme. (See page 65.)     Keeping accurate records is the single most important admin task I do without them everything comes apart.       14  page  Launching yourself into business  Cut 6  What happens if I don \'t pay National Insurance contributions? You could lose out on your future entitlement to benefits or a state retirement pension if you fail to keep your contributions up to date. By law, you must pay your contributions and the debt could be enforced through the courts if you fail to pay what \'s due.  National Insurance  Most self-employed people pay two classes of National Insurance contributions · Class 2, paid at a weekly flat rate and · Class 4, paid on profits and gains at or above a set level. This applies to all people who are · normally self-employed and · aged 16 or over and · under state retirement age (60 for a woman, 65 for a man).  Class 2 contributions  These are weekly flat rate payments, currently £2 a week, which count towards Incapacity Benefit, state retirement pension and Bereavement Benefit. Share fishermen pay a special rate of Class 2 contributions. For 2002-03 this is £2.65 a week.  Personal Pension Schemes Although your National Insurance contributions count towards your state retirement pension, you should also think about a personal pension scheme to make sure you get the level of pension you \'ll need when you retire. Personal pension schemes can only be taken out through an authorised provider, such as an insurance company, bank or building society.  Class 4 contributions  If your profits are over a certain amount, you may have to pay Class 4 contributions as well as Class 2. You will normally be asked to calculate your Class 4 contributions when you fill in your tax return. Class 4 contributions help fund the benefits paid to all self-employed people.  Exempt and special groups  Some people are exempt from Class 2 contributions. These include · anyone with a Small Earnings Exception certificate see page 39 · married women or widows with reduced liability see page 40 Special rules also apply to share fishermen. See page 39 for further information.  Further Information  If you \'re not sure whether you \'re exempt, or would like further information, please call the Helpline for the Newly Self-Employed on 08459 15 45 15.    Launching yourself into business  page  15  Illness  If you are ill for a whole week, you do not have to pay National Insurance contributions for that week. For more information, see page 40.  Working abroad If you \'re going to work abroad, contact our National Insurance Contributions International Services Helpline on 0845 915 4811 for advice.  Paying your National Insurance contributions  You must pay your Class 2 (flat rate) National Insurance contributions from the outset. Most people find it convenient to pay them by monthly Direct Debit. If you prefer, you can ask to be sent a quarterly bill once every 13 weeks. See page 41 for more information on paying by Direct Debit. You pay your Class 4 (profit-related) National Insurance contributions with your tax after the end of the tax year. See page 42 for more information about Class 4 National Insurance contributions.  Putting off payment  If you are both employed and self-employed and expect to pay, or have paid, more than a certain amount of National Insurance contributions for any tax year, you may be able to get a refund or put off payment. See page 48 for further details.  Employee \'s National Insurance contributions  If you employ someone, you will be responsible for taking tax and Class 1 National Insurance contributions from their pay and paying it to the Inland Revenue. You will also be responsible for payment of Class 1 employer \'s National Insurance contributions. For more information on employing people, see page 19.  Further Information  For more details on National Insurance issues, see pages 37 to 49.    16  page  Launching yourself into business  Cut 7  Tax and Benefit Confidential Helpline 0845 608 5000 An advice line that offers people operating in the hidden economy confidential help and information to help them put their affairs in order. For more information, call: Working Families \' Tax Credit Helpline: 0845 609 5000, Textphone: 0845 606 6668, in Northern Ireland: 0845 609 7000 or Textphone 0845 607 6078; or visit www.inlandrevenue. gov.uk/wftc/index.htm For more information, phone the Disabled Person \'s Tax Credit Helpline: 0845 605 5858, Textphone: 0845 608 8844; in Northern Ireland: 0845 609 7000, or textphone 0845 607 6078. From April 2003 the Working Families \' Tax Credit, Disabled Person \'s Tax Credit and Children \'s Tax Credits will be replaced by two new tax credits · Child Tax Credit · Working Tax Credit For more information phone the Helpline: 0845 300 3900 Textphone: 0845 300 3909, in Northern Ireland: 0845 603 2000 Textphone 0845 607 6078; or visit www.inlandrevenue. gov.uk/taxcredits  Tax credits, allowances and reliefs  Tax credits  If you are in one of the following categories, you may be entitled to allowances or tax credits · working families · people with disabilities.  Working Families \' Tax Credit  The Working Families \' Tax Credit (WFTC) is designed for couples or single parents on low or middle incomes who · have at least one child · work at least 16 hours a week · live and are allowed to work in the UK · have savings of £8000 or less. Remember, savings do not include business assets or the family home and possessions.  Disabled people  Disabled Person \'s Tax Credit (DPTC) is available for people who · work at least 16 hours a week · live and are allowed to work in the UK · have savings of £16,000 or less · are receiving, or have received, a qualifying benefit or · become long-term sick or disabled while in work. Qualifying benefits include · Disability Living Allowance · Attendance Allowance · War Disablement Pension (including Constant Attendance Allowance or mobility supplement) · Industrial Injuries Disablement Benefit (including Constant Attendance Allowance) · any vehicle provided under the Invalid Vehicle Scheme.  Remember  Take advice if you are unsure whether you qualify for tax credits.    Launching yourself into business  page  17  Children \'s tax credit Helpline 0845 300 1036  Childcare  People who qualify for tax credits may also be eligible for help with childcare costs. The childcare tax credit is part of both WFTC and DPTC. You can apply if · you are a lone parent and work 16 hours or more a week · you are part of a couple and both of you work 16 hours or more a week or one of you works 16 hours or more a week and the other gets a disability benefit or invalid carriage because he or she has a disability · the child in question is of qualifying age (from birth to the September following its 15th birthday (or, if the child has a disability, its 16th birthday) · the person or organisation providing the childcare is - a registered childminder, nursery or play scheme - an out-of-hours club on school premises run by a school or local authority - a childcare scheme run on Crown property or - an out-of-hours scheme run by an approved provider.  Tax allowances and reliefs There are also a number of special allowances designed to encourage investment in your business. These include · capital allowances · computer loan tax relief · research and development tax relief · direct investment incentives.  Capital allowances  If you buy equipment to use in your business, you may be able to claim tax relief in the form of capital allowances. These allowances are for equipment which you buy to keep and use in your business. Things like vehicles, tools, computers and business furniture could qualify for capital allowances. Capital allowances do not cover things you buy and sell as part of your trade you can claim these as a business expense. See our Helpsheet IR206 Capital allowances for more information, or visit www.inlandrevenue.gov.uk/pdfs/1998_99/helpsheets/ ir206.pdf    18  page  Launching yourself into business  For a limited period (between 1 April 2000 and 31 March 2003), small businesses can claim 100% first year capital allowances on investment in · computer hardware Direct investment incentives These schemes all offer tax incentives to encourage direct investment in qualifying companies (but not other types of business): Enterprise Investment Scheme: see leaflet IR137 The Enterprise Investment Scheme, or visit www.inlandrevenue.gov.uk/ stats/enterprise.htm or call 029 2032 7400. Venture Capital Trusts: see leaflet IR169 Venture Capital Trusts, or visit www.inlandrevenue.gov.uk/ stats/enterprise.htm. Corporate Venturing Scheme: call the Corporate Venturing Unit on 020 7438 4485. · computer software · high tech mobile phones · TV internet set-top boxes. See www.inlandrevenue.gov.uk/e-commerce/ecom16.htm  Computer loan tax relief  You do not have to pay tax or National Insurance contributions on the value of any computer worth up to £2500 which you lend to an employee.  Research and development tax reliefs  R&D Tax Credits are a new tax relief for small and medium-sized companies which invest in R&D. Companies can claim them on qualifying R&D expenditure from 1 April 2000.  For further information see www.inlandrevenue.gov.uk/r&d  Further Information  For general information on venture capital, call the British Venture Capital Association on 020 7240 3846    Launching yourself into business  page  19  Cut 8  Where can I get help? If you \'ve taken someone on, or you \'re thinking about it, call the New Employer \'s Helpline on 0845 60 70 143 and ask for a New Employer \'s Starter Pack. If you \'re employing someone abroad, you should also call our NI Contributions International Services Helpline on 0845 915 4811. Or visit www.inlandrevenue.gov.uk/ employers for more information. For more general information contact: England: Business Link 0845 600 9006 or visit www.businesslink.org Wales: Business Connect 08457 96 97 98 or visit www.businessconnect.org.uk Scotland (Lowlands): Small Business Gateway 0845 609 6611 or visit www.sbgateway.com Scotland (Highlands): Highlands & Islands Enterprise Business Information Source 0845 609 6611 or visit www.bis.uk.com Northern Ireland: Local Enterprise Development Unit (LEDU) Ireland 028 90 491031 or visit www.ledu-ni.gov.uk  Further Information  Employing people  If you \'re thinking of taking on someone to help with your business, there are some things you must do. Sorting these out properly from the start will save you a lot of time and trouble later on. We have a special Helpline and a nationwide network of Business Support Teams to help you with your payroll responsibilities.  What do I need to do?  As an employer, you will have to work out, and pay, your employees \' tax and National Insurance contributions. This comes out of the wages or salary you pay them. It is also up to you to pay the employer \'s National Insurance contributions on the earnings of your employees, and to sort out any tax credits due to your employees.  What if I have any problems?  Our New Employer \'s Helpline can give you help and advice. And they can arrange for you to see one of our Business Support Team advisers who \'ll be happy to advise you on setting up your payroll arrangements. The Helpline can also fix you up with a place on one of our local payroll workshops. All these services are free of charge.  Employees and the law  If you take on any employees, you \'ll need to know about the law on things like employee rights, working hours, minimum wages and equal opportunities. You can find out more about the law on working hours in the DTI booklet Your Guide to the Working Time Regulations, which you can get from your local library or read on www.dti.gov.uk/er/work_time_regs If you have five or more employees you must give access to a stakeholder pension scheme unless they are exempt. You must make payroll deductions of an employee \'s contribution into his or her stakehoder pension if they ask you to. Call the Employers \' Helpline on 08457 143 143 or visit www.inlandrevenue.gov.uk/stakepension for more information.  You can get more information about the National Minimum Wage Act on 0845 6000 678      G R OW I N G YO U R BU S I N E S S  In this section  GROW  VAT Importing & exporting Corporation tax Self Assessment  page 21 page 25 page 27 page 29    Growing your business  This old banger is still working  Growing your business  I thought the world had ended when I was made redundant. Another job at my age? You must be having a laugh. Thing is, though, I can fix anything, and people were always asking for help. So I used my redundancy money to set up with a mate. We took advice from the start and did everything by the book so that we wouldn \'t have to make anyone else redundant. We \'re employing five youngsters now.    Growing your business  page  21  Cut 9  As your business grows, or if you need to import or export goods or services, you \'ll need to get to grips with other aspects of running your business. For example, if your turnover is above a certain level, you will have to charge VAT. If you form a company, certain rules apply. For example, the company may have to pay corporation tax, not income tax. Whatever the demands of your growing business, you \'ll find there \'s plenty of help and advice available.  VAT  You will probably have to register for and charge VAT if · your taxable turnover reaches or is likely to reach a set limit, known as the VAT registration threshold · you have taken over a business as a going concern, or · you acquire goods from other European Union countries. The VAT registration threshold went up to £55,000 in the 2002 Budget. But you can opt to register for VAT if your taxable turnover is less than this, if what you do counts as a business for VAT purposes. Turnover is the amount of money going through the business, not just the profit. See page 57 for more information.  What is VAT?  If you are VAT-registered, you will charge VAT on many goods and services you supply to customers in the UK and the Isle of Man. VAT is also charged on many goods and services imported or supplied from places outside the European Union, and on many goods and services supplied within the EU. VAT does not apply to certain services because the law says these are `exempt \' from VAT. These include loans of money, some property transactions, insurance and certain types of education and training. Supplies which are exempt from VAT do not form part of your taxable turnover. There are three rates of VAT in the UK. · 17.5% (standard rate) · 5% (reduced rate) · 0% (zero rate) See page 58 for more information.  `Flat rate scheme \'  The 2002 Budget introduced an optional flat-rate scheme. It means you don \'t have to account for VAT on each individual transaction within your own records. See page 60 for more information.  The VAT registration usually changes every year. It went up to £55,000 in the 2002 Budget. If you have any questions call the C&E National Advice Service on 0845 010 9000.    22  page  Growing your business  How does VAT work?  If you are registered, required to be registered, or decide to register voluntarily for VAT, you must charge and account for VAT from the date of registration whenever you make any standard or reduced-rate supplies. These taxable supplies are your outputs, and the tax you charge is your output tax. The value of these supplies is called your taxable turnover. If your customers are registered for VAT - and what you sell them is for their business - the VAT you charge them is their input tax. In the same way, the VAT charged by suppliers to you on your business purchases is your input tax. You deduct your input tax from your output tax and pay the difference to Customs & Excise on your VAT return. If your input tax is greater than your output tax you can reclaim the difference. However, if your input tax relates to both taxable and exempt supplies, you can normally deduct only the amount of input tax that relates to your taxable supplies. For more information call the C&E National Advice Service 0845 010 9000 or see C&E Notice 706 `Partial Exemption \'. If you only supply goods that are zero-rated, you may not have to register for VAT even if your taxable turnover goes above the registration threshold, but you do have to tell C&E first and apply to be `exempt from registration \'.  Why would I want to register for VAT if my taxable turnover is below the threshold?  If your taxable turnover is below the registration threshold you can apply for `voluntary registration \', if you can prove that what you do is a business for VAT purposes. There are advantages and disadvantages to registering voluntarily. Before you apply weigh up carefully whether it will benefit you. Benefits include increased credibility for your business and, if your business makes standard or zero-rated supplies, you \'ll be able to claim back input tax.  Further Information  For more information on VAT, see page 57.    Growing your business  page  23  However, once registered for VAT, you`ll have to · account for output tax on all your taxable supplies · keep proper VAT records and accounts · send in VAT returns regularly. For more information call the C&E National Advice Service 0845 010 9000.      Growing your business  page  25  Cut 10 Importing and exporting  If your business involves importing or exporting goods, there are certain things you must do. For example, you must declare your imports and exports to Customs & Excise and pay any duties or VAT due. If your business involves selling these goods or services, or you want to know more about how these taxes might affect your business, contact your local Excise and Inland Customs Advice Centre for help (see under `Customs & Excise \' in your phone book), or visit www.hmce.gov.uk  How can Customs & Excise help? Customs can offer advice and information on · import and export procedures, including simplified arrangements · VAT, excise and Customs subjects and procedures · advice on VAT and duty deferment arrangements · suspension of and reliefs from import charges · refunds of duty · how to transport goods across customs frontiers · Intrastat.  Import  If you are buying goods from outside the European Community VAT and duty are usually charged at the point of entry to the United Kingdom. However, there may be circumstances when you could apply for relief of duty and VAT. Even if duty and VAT are payable you may be able to defer payment.  Export  If you are selling goods to businesses outside the UK you may not have to charge VAT on the sale. But this depends on certain conditions. For example, you will need to have evidence that the goods have left the UK. The rules for sales to EU differ from those for non-EU countries. It \'s important at the outset that you make sure you understand what is involved. For more information call the C&E National Advice Service 0845 010 9000. They can also send you Notice 703 `Exports and removals of goods from the UK \' and Notice 725 `The Single Market \'.    26  page  Growing your business  Where can I go for more information?  You can get general information and advice about importing and exporting from the C&E National Advice Service 0845 010 9000. Lines are open weekdays, 8am to 8pm. Some of the leaflets the Service can send you - or you can access from www.hmce.gov.uk · Intrastat: Notice 60 explains the Intrastat requirements. Intrastat collects statistics on trade in goods between EC countries. · Customs: Notice 501 is a brief guide to import procedures. Notice 502 covers export procedures. · VAT: Notice 702 explains VAT on imports, while Notice 703 deals with VAT on exports. ª Classifying imports or exports: Notice 600 explains the procedures for classifying your imports or exports. It also explains how to get a Binding Tariff Information (BTI) decision.  Further Information  Exporters: for more information phone Trade Partners UK 020 7215 8200 or visit www.tradepartners.gov.uk or see the Enterprise Zone website on www.enterprisezone.org.uk. For trade statistics, visit www.uktradeinfo.com    Growing your business  page  27  Cut 11 Corporation tax  Leaflet CTSA/BK4 explains the basic rules on Corporation Tax Self Assessment. For a copy, contact the CTSA Orderline on 0845 300 6555. If you are just starting up in business, it is unlikely you will be trading through a limited company so you probably won \'t have to think about corporation tax, but you should check whether it will apply to your business. For instance, a business run as a co-operative (not a partnership) is taxed as a company. If this applies to you, you should ask an accountant for advice. Corporation tax is charged on the profits made by companies. Unless you run your business as a company, you will not be liable to pay it. To run your business as a company, you need to issue shares and appoint directors. There are a number of legal requirements. For example, if your business is a company you must keep records for at least six years from the end of the tax year they relate to. You should always seek legal advice if you \'re thinking about setting up and running a company. You will find more information on these and other types of business arrangement on pages 63.  Make sure you get legal advice  For more information, contact Companies House on 0870 3333 6363 (England, Wales and Scotland); Companies Registry on 028 9023 4488 (Northern Ireland) or visit www.companieshouse.co.uk (for England, Wales and Scotland) or www.companiesregistry-ni.gov.uk (for Northern Ireland).     If everything goes to plan, we should be paying corporation tax this time next year. Which is good news - I think!         Growing your business  page  29  Cut 12 Self Assessment  If you are self-employed, it is up to you to provide accurate information on your business income and expenditure each year. To do this, you need to send us a Self Assessment tax return.  How does it work?  Each year, we \'ll send you a tax return that is tailored to your circumstances. You should get this in April. If you don \'t, ask your Tax Office for one. You need to fill in your tax return with details of all sources of taxable income, gains, reliefs and allowances. If you want the Inland Revenue to work out how much tax you need to pay, you must return it by September 30. Otherwise, you will need to work out the tax yourself and return it by 31 January to avoid paying a penalty.  How do I get the information I need?  By keeping good, clear records. That \'s why you need to keep full records of all your takings, expenditure and other income such as bank interest. You do not have to provide details of your personal expenditure. You should set up a system as soon as you start in business. It \'s also a good idea to keep all the relevant papers in a separate `tax \' file.  Further Information  For more information on Self Assessment, see page 51.      Maintaining your business  page  31  If you have followed the steps outlined in the previous pages, congratulations - you \'re officially in business. Now it \'s time to consolidate your business, maintaining the systems you \'ve already got in place - and look to the future. The following pages look at the topics covered earlier in a bit more depth, offering help, advice and guidance, whatever  direction you decide to take. We want your business to succeed!      M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57  M A I N TA I N  page 63 page 67    Maintaining your business  Things are looking up  Maintaining your business  I \'ve always loved working with my hands - now I have to use my head as well. Keeping on top of the paperwork was a bit of a pain to start off with, but it \'s well worth it. Now I can afford to employ someone to look after it all for me. I guess that \'s what they mean by climbing the ladder.    M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57 page 63 page 67    Maintaining your business  Cutting hair, cutting hassle  Record keeping  Put a pair of scissors in my hand and I \'m an artist. But put a cashbook there and I \'m all fingers and thumbs. Well, I used to be, until I realised that looking after the paperwork is just like adding the finishing touch to a hairstyle - no split ends, no loose ends. It \'s the satisfaction of knowing it \'s a job well done.    Maintaining your business  page  33  Record keeping  Keeping proper records will benefit you and your business. If you don \'t, you could end up paying more tax than you actually owe. And staying in control of all the facts and figures means there \'s one less thing to worry about.  Why do I have to keep records?  The law says that everyone who pays tax must keep the records they need to fill in a tax return. If you don \'t keep records, how can you show what you \'ve earned and what you \'ve spent? By law, you must keep all your records for at least five years from the latest date for sending back your tax return, but it \'s up to you to decide how you keep them. Your Tax Office may decide to look into your tax return or claim. If they do, they may want to look at your records. It will save you time if you can show that the records you have kept are full and accurate. It can also save you money - you can be fined up to £3000 for each year that you fail to keep proper records.  What \'s in it for me?  Of course, you need records to help you fill in your tax return. But there are plenty of other good reasons. · Don \'t pay more than you need You could end up paying more tax than you need to if you don \'t keep proper records, simply because you can \'t prove your income and expenses. · It makes good business sense There are lots of advantages to keeping good records, and it needn \'t be difficult or time-consuming if you start with a proper system and update the information regularly. Don \'t forget, we can help.  Remember  You must keep all your records for at least five years. Inland Revenue Business Support Teams can help you understand what records to keep. See page 67.    34  page  Maintaining your business  Keeping good records · helps you avoid paying too much tax and makes filling in your tax return easier and quicker · avoids interest and penalties by making it easier to pay the right tax at the right time · gives you the information you need to manage your business and help it grow · makes it easier to get a loan · helps you budget for tax payments · helps us to check your tax position accurately · could help reduce your accountant \'s fees if you use one - well-organised information saves them time, too · may support your claims to some reliefs or capital allowances.  What records should I keep?  Keep any information and documents that you may need to help you fill in your tax return or to make a claim. Most of the time, you \'ll be looking at records for the current or previous year. But sometimes you \'ll need to go back a bit further. For example, you may need to work out your profit or loss on the sale of something you \'ve owned for a long time (such as a vehicle, or special tools). At the very least you may need a record of the amount you originally paid for that asset. There are other times, too, when you will need to refer to old records. It \'s also helpful to keep information you get from · your employer, if you have - or had - one, about your pay (including bonuses) and tax deducted, benefits in kind, expenses payments and any share scheme arrangements · the Benefits Agency about your state pension or other taxable Social Security benefits · banks and building societies about the interest on your account/s. The exact records you need to keep will depend on the types of income or gains, tax deductible expenses, personal allowances, other deductions and reliefs you put on your tax return or claim. Whatever records you keep, they should be good enough for you to fill in your tax return or claim accurately. If you claim business expenses, you \'ll need to keep the necessary records to back them up. For example, if you use part of your home for work, you will need to keep sufficient records to back up the proportion of heating and lighting costs that relate to your business and your private use. Sometimes you may not get evidence, such as a receipt, for cash expenses, especially where the amounts are small. If this happens, make a brief note as soon as you can of the amount you spent, when you spent it and what it was for. We don \'t expect you to keep photocopies of bills, although you may find them useful.  Remember  If you claim business expenses you must have records to back them up.    Maintaining your business  page  35  How long should I keep my records?  If you \'re self-employed, or you let property, you must keep all your records for five years from the latest date for sending back your tax return.  Can I use my computer to keep records?  If you transfer details from paper records onto a computer, you will still normally have to keep the original paper records unless you microfilm them or use an optical imaging system. You don \'t have to print everything out, as long as the information in the original documents can be recovered from the computer and satisfies the other rules for record keeping. You must keep the originals of any vouchers showing that tax has been taken from your income, even if you \'ve microfilmed or imaged them. This includes · Bank and building society certificates giving details of the tax deducted from any interest you \'ve received · Dividend vouchers · Certificates of tax deducted under the subcontractors scheme · Details of foreign tax withheld from overseas income. It does not include tax deducted under PAYE, although you may still find it useful to keep paper records.  What happens if I don \'t keep proper records?  For more information about appeals, visit www.inlandrevenue. gov.uk/pdfs/ir37.htm or contact your local Tax Office. You \'ll find their number in the local phone book, or visit www.inlandrevenue.gov.uk/ local/index.htm to find your nearest office. We want you to pay only as much tax as you owe. However, if you can \'t show sufficient evidence of your income and outgoings, you could end up paying more tax than you should. Wherever possible, we will give you the benefit of the doubt, but don \'t forget there are heavy penalties for failing to keep proper records to back up a tax return or claim. If you are charged any penalties, you have the right to appeal against them to the Appeal Commissioners, an independent tribunal. Our leaflet IR37 Appeals against tax, National Insurance contributions, Statutory Sick Pay and Statutory Maternity Pay gives details.      M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57 page 63 page 67    National Insurance  It \'s very tempting to try and do everything yourself when you \'re running a business. Only experience teaches you to delegate properly and focus on the things you do best. These days, I get the Inland Revenue to work out my tax and NI contributions for me. Forward planning, you see!  Maintaining your business  Nothing to prove    Maintaining your business  page  37  National Insurance  What are National Insurance contributions? National Insurance contributions are regular payments made by most people who work. They go towards the state retirement pension and provide for various benefits such as Incapacity Benefit. As we explained in the Launch section if you \'re self-employed, you must register with the Inland Revenue and most people who are self-employed have to pay National Insurance contributions. These pages look at the subject in more detail, covering: · What are National Insurance contributions? · Class 2 National Insurance contributions · Class 4 National Insurance contributions · Voluntary Class 3 National Insurance contributions National Insurance contribution rates National Insurance contribution rates for the 2002/03 tax year are: · Class 2 self-employed: £2.00 per week · Class 2 share fishermen: £2.65 per week · Class 3 voluntary: £6.85 per week · Class 4 self-employed: based on business profits (see page 42). · National Insurance contribution rates · Paying your National Insurance contributions · National Insurance contribution credits, refunds and deferred payments · Help and advice  Types of National Insurance contributions  Employed people pay Class 1 contributions, which are based on how much they earn and are deducted from their pay by their employer. As a self-employed person, you are responsible for paying your own National Insurance contributions. Self-employed people pay two types of contributions - flat rate Class 2 contributions, which are explained in more detail on page 39; and profit-related Class 4 contributions which are explained on page 42. People who cannot pay Class 1 or Class 2 National Insurance contributions (for example, because they are not working or because they live abroad) may be able to pay voluntary Class 3 contributions, so that they do not lose their entitlement to the State Pension. (See page 45.) If you \'re self-employed in one job and employed in another, you may have Class 1 contributions deducted from your pay and also have to pay Class 2 and Class 4 contributions as a self-employed person. There is a ceiling on the total amount of contributions you have to pay in any one year. (See page 48.)  Remember  Register on time - avoid the penalty    38  page  Maintaining your business  When do I start paying National Insurance contributions?  As soon as you become self-employed, you should register with us and arrange to pay your Class 2 contributions. We can arrange a Direct Debit to make this easier for you. If you haven \'t already registered as self-employed, you need to do it now. Call the Helpline for the Newly Self-Employed on 08459 15 45 15. To speak to someone in Welsh, call 08457 600 830. Minicom users call 08459 153 296.  If you \'re not sure whether you \'re employed or selfemployed, read our leaflet IR56 Employed or self-employed? or contact your local Tax Office for advice. You \'ll find their number in the local phone book, or visit www.inlandrevenue.gov.uk/ local/index.htm to find your nearest office.  What if my profits are low or I \'m only working part time?  You still need to register, unless you \'re only in part-time selfemployment and are · under 16 or over the state retirement age, or · doing self-employed work in your spare time.  How often should I pay my National Insurance contributions?  We can set up a monthly Direct Debit for you to pay your Class 2 contributions, or we can bill you quarterly. Your Class 4 contributions are calculated and collected as part of Self Assessment. If you don \'t pay your contributions until the second tax year after the one in which they were due, you may have to pay a higher rate.  Further Information  Visit www.inlandrevenue.gov.uk/pdfs/nico/ca07.pdf for leaflet CA07 National Insurance - unpaid and late paid contributions. Or contact your local Tax Office. You \'ll find their number in the local phone book, or visit www.inlandrevenue.gov.uk/local/index.htm to find your nearest office.    Maintaining your business  page  39  Class 2 National Insurance contributions  There are special arrangements for share fishermen. For more details, visit www.inlandrevenue. gov.uk/pdfs/nico/ca11.pdf for leaflet CA11. Or contact your local Tax Office. You \'ll find their number in the local phone book, or visit www.inlandrevenue.gov.uk/ local/index.htm to find your nearest office.  Who has to pay?  You must pay Class 2 National Insurance contributions for any time you are self-employed, unless your earnings are low (see below). Almost all self-employed people have to pay Class 2 contributions. The payments are separate from any Class 4 or Class 1 contributions, and are not made with your income tax. You must pay contributions for each week of self-employment, including holiday periods, if you · are normally self-employed and · are aged 16 or over and · are under state pension age and · have not been excepted from liability to pay.  But I \'m not earning very much...  If your net earnings - that is, your profits after deducting expenses - are under a certain level, you can apply for exception. In 2002/03, the level is £4,025. You can still choose to pay Class 2 contributions if you want to protect your benefits entitlement. Visit www.inlandrevenue.gov.uk/pdfs/nico/ca02.pdf for leaflet CA02 National Insurance contributions for self-employed people with small earnings, or contact your local Tax Office. You \'ll find their number in the local phone book, or visit www.inlandrevenue.gov.uk/local/index.htm to find your nearest office.    40  page  Maintaining your business  What if I \'m sick?  If you are sick, you can claim Incapacity Benefit from the Benefits Agency (or Social Security Office in Northern Ireland). Remember, they will ask for medical evidence. You do not have to pay National Insurance contributions for complete weeks (Sunday to Saturday) if you are · incapable of work, even if you are not receiving any benefits · getting Incapacity Benefit, Maternity Allowance, Unemployment Supplement to Industrial Injuries Benefit or War Disablement Benefit. However, if you are sick for only part of the week, you must still pay your contributions. If you also work for an employer, you should send them sick notes regularly, even if your employer pays you Statutory Sick Pay.  For more information ask for leaflet CA13 National Insurance Contributions for married women and leaflet CA09 National Insurance contributions for widows. Visit www.inlandrevenue.gov.uk/ pdfs/nico/ca09.pdf or /ca13.pdf, or contact your local Tax Office. You \'ll find their number in the local phone book, or visit www.inlandrevenue.gov.uk/ local/index.htm to find your nearest office.  What if I \'m a married woman or a widow?  Until 5 April 1977, married women could choose to pay a reduced amount of contributions which did not count for benefits or a pension. This option is no longer available. But if, before 12 May 1977, you chose to pay the reduced amount, you can continue to do so unless · your marriage ends in divorce or is annulled, or · your Widow \'s/Bereavement Benefit ends for a reason other than remarriage, or · you are widowed and do not qualify for Widow \'s/Bereavement Benefit, or · you have not been liable to pay National Insurance contributions for any two consecutive tax years after 5 April 1978 and you have not been self-employed in those tax years. If you \'ve kept the reduced contribution option, you should hold a Certificate of Election (form CA270). If you do not have this, or it is out of date, contact the Inland Revenue National Insurance Contributions Office, Class 1 Caseworker Section, Longbenton, Newcastle upon Tyne, NE98 1ZZ.  Remember  You must provide medical evidence to claim Incapacity Benefits    Maintaining your business  page  41  If your certificate is current, you won \'t have to pay Class 2 contributions, but you will have to pay Class 4 contributions if your profits are high enough. You can give up your right to pay reduced contributions if you wish, but you can \'t get it back again.  What if I \'m over state pension age?  You don \'t have to pay Class 2 contributions after you reach state pension age, even if you haven \'t retired. You do not pay Class 4 contributions from the tax year following the year you reach pension age.  How do I pay?  Most people pay their Class 2 contributions by monthly Direct Debit. To set this up, fill in and return the Direct Debit form at the back of this guide. You can start paying by Direct Debit as soon as you start selfemployment, or from the current date if your business is already up and running. We will send you a letter telling you when the first payment is due, so you \'ll need to make sure there \'s enough money in your account to cover it. After the first transaction, payments will normally be deducted from your account on the second Friday of each month. If you can \'t pay by Direct Debit, we will arrange to send you a bill every 13 weeks.  Remember  You don \'t have to pay Class 2 contributions after you reach state pension age (60 for women, 65 for men).    42  page  Maintaining your business  Class 4 National Insurance contributions  If you think there may be gaps in your contributions, contact the Helpline for the Newly Self-Employed on 08459 15 45 15. We can give you a pension forecast to help you decide what to do.  Who has to pay Class 4 National Insurance contributions?  Every self-employed person who makes more than a certain amount of profit from their business has to pay Class 4 as well as Class 2 contributions. You do not have to pay Class 4 contributions if · you are over state pension age - 65 or over for men, 60 or over for women - at the beginning of the tax year. This includes people whose 65th/60th birthday falls on 6 April. If you reach 65/60 during the tax year, you will still be liable for Class 4 contributions up to 5 April in the following year · you are not resident in the UK for income tax purposes during the tax year · you are a diver or diving supervisor working in connection with exploration or exploitation activities on the UK continental shelf or in UK territorial waters, whose earnings are taxed under certain special rules, and if your earnings are treated as being chargeable for tax under Schedule D. If you are in one of the above categories, and do not have to pay Class 4 contributions, you should note the appropriate box on your tax return. You may apply for special exception from liability to pay Class 4 contributions if you are under 16 at the start of the tax year. If possible, you should apply before the beginning of the tax year. You only need to apply once - your application will cover all tax years up to and including the year of your 16th birthday. To apply for exception, complete the form CA2835U Application for exception from liability for Class 4 contributions for persons under 16 years of age, which you can get from your local National Insurance Contributions Office.  Remember  Make sure your tax return reaches us by 30 September if you want us to work out your Class 4 contributions for you.    Maintaining your business  page  43  What do I need to do?  The Class 4 contributions you need to pay for any tax year are based on your taxable profits for that year, which you will show on your annual Self Assessment tax return. There are notes with the tax return to help you do this. Although you have to work out your profits, you don \'t have to work out your Class 4 contributions if you don \'t want to. If you want us to work out your contributions, you need to make sure your tax return reaches us by 30 September following the year of assessment. If you want to work it out yourself, you need to make sure your tax return reaches us by 31 January following the year of assessment.  When do I have to pay my Class 4 contributions?  You pay your Class 4 contributions when you pay your income tax. This is normally done in three instalments (see page 50). We will write to you to let you know when your payments are due.  What counts as income?  Your Class 4 contributions are worked out by looking at · your trading profits as calculated for income tax, including any adjustments for capital allowances and balancing charges, plus · any New Deal Allowance you get. From this you can take away · interest and annual payments, if they - are only to do with your business - have not already been deducted in working out the trading profits for tax purposes. · business (or `trading \') losses - these can be set against profits using the same rules as for income tax. The following must not be deducted · personal tax allowances · retirement annuity relief, personal pensions relief and pension contributions.  Further Information  If a payment is late, you may have to pay interest and a penalty.    44  page  Maintaining your business  What if my husband/wife is self-employed too?  If you are both self-employed, your Class 4 contributions will be worked out separately. You are each responsible for paying your own tax and Class 4 contributions.  For tax year 2003/04 the levels are  Lower profit limit Upper profit limit £4,615 £30,420  What about partnerships?  Each partner in a partnership has to pay their own Class 4 contributions based on their share of the partnership \'s profits or gains. This also applies to married couples working together as partners.  The rate of National Insurance contributions charged on the profit between these levels is 8%. For profits exceeding the Upper Profit Limit (£30,420) the rate is 1%. So, for example, the maximum Class 4 contributions you would have to pay on profits or gains of £30,420 will be £2,064.40. Profit £30,420 less 2003/04 lower profit limit £4,615 £25,805  Class 4 contributions  Class 4 contributions are worked out as a percentage of your annual profits between a lower and upper limit. The levels are set each year in the Budget. For tax year 2001/02 and 2002/03 the levels are Lower profit limit Upper profit limit 2001/02 £4,535 £27,820 2002/03 £4,615 £30,420  The rate of National Insurance contributions charged on the profit between these levels is 7%. So, for example, the maximum Class 4 contributions you would have to pay for 2002/03 on profits or gains of £30,420 or more would be £1,806.35. Profit less 2002/03 lower profit limit £30,420 £4,615 £25,805 So, National Insurance contributions are payable on £25,805 @ 7% = £1,806.35  So, National Insurance contributions are payable on £25,805 @ 8% = £2,064.40 On profits or gains exceeding the Upper Profit Limit (£30,420) you would have to pay 1% Class 4 National Insurance contributions.  Remember  The Tax Office will work out your National Insurance contributions for you if you return your completed Self Assessment form by 30 September.    Maintaining your business  page  45  Voluntary Class 3 National Insurance contributions  Class 3 contributions are voluntary contributions that you can make if you have not paid enough National Insurance contributions to provide future benefits. You can pay them to help you qualify for state retirement pension and Widow \'s or Bereavement Benefit. For more information call our forecasting unit on 0191 218 7585.  Class 1 contributions  Class 1 contributions are paid by employed people and their employers. If you \'re an employee, your employer will collect your share out of your wages or salary. Some people may have to pay Class 1 contributions as employees on earnings which are also included in the trading profits which form the basis of their Class 4 contributions calculation. If this applies to you, the amount of Class 4 contributions for the year may be reduced. You can either · apply for deferment of the Class 4 contributions before the start of the tax year for which they are due, or · apply for a refund of the Class 4 contributions at the end of the tax year by contacting the Inland Revenue National Insurance  Contributions Office, Deferment Services, Longbenton, Newcastle upon Tyne NE98 1ZZ and asking for form CA5610.  If you cannot apply for deferment before the start of the tax year, you can make a late application which will be considered if your Class 4 liability is not fully paid or is under enquiry.     Paying Class 3 contributions helped me make up for the years I missed when I had the children. Now I \'m looking forward to my full pension.       46  page  Maintaining your business  National Insurance contribution credits, refunds and deferred payments  What are credits and what do they count for? Credits have been designed to protect your National Insurance record for retirement pension and Widow \'s/Bereavement Benefit, and to maintain your entitlement to other benefits. If your earnings from self-employment are below the small earnings exception limit - £4,025 for 2002/03 - it could be worthwhile applying for an exception from paying Class 2 contributions. This could then entitle you to National Insurance credits, as long as you also meet one of the other qualifying conditions. (See page 47.) Credits count · as Class 1 contributions at the lower weekly earnings limit · towards basic benefits only, not earnings-related benefits · towards Incapacity Benefit and contribution-based Jobseeker \'s Allowance in certain circumstances. For most benefits, a certain amount of National Insurance contributions must also have been paid. Credits only count in certain circumstances. For example, they do not count towards the qualifying conditions for Maternity Allowance.  Further Information  For more details and an application form, call the Self Assessment Orderline on 0845 9000 404 and ask for leaflet CA72 National Insurance contributions, deferring payment, or visit www.inlandrevenue.gov.uk/nic/ca72.htm or call the Deferment Services Helpline on 0845 915 71 41.    Maintaining your business  page  47  Who can get credits?  More information is available in leaflet CA02 National Insurance contributions for self-employed people with small earnings. To get a copy, visit www.inlandrevenue. gov.uk/nic/pdfs/ca02.pdf or contact your local Tax Office. You \'ll find their number in the local phone book or visit www.inlandrevenue. gov.uk/local/index.htm to find your nearest office. If you are self-employed you may be able to be credited with NI contributions for any full weeks from Sunday to Saturday that you are · unable to work through illness. You will normally have to send in medical evidence to Job Centre Plus (or in Northern Ireland to Incapacity Benefits Branch, Castle Court, Royal Avenue, Belfast BT1 1SB). · entitled to Maternity Allowance, Invalid Care Allowance or Unemployability Supplement · entitled to Statutory Maternity Pay · taking a course of approved training. For more details see leaflet CA12 Training for further employment and your National Insurance record; or visit www.inlandrevenue.gov.uk/pdfs/nico/ca12.pdf or contact your local Tax Office. If you have a Small Earnings Exception certificate, you may be entitled to National Insurance credits for any weeks when you are · getting Disabled Person \'s Tax Credit · getting Working Families \' Tax Credit · a man aged 60 or over. See the section below, `Credits and men approaching or over the age of 60 \', or · getting a compensation payment such as a payment in lieu of notice or a payment in lieu of remuneration. If you are a married woman with a valid election to pay reduced Class 1 National Insurance contributions and not to pay Class 2 (see page 40), you will not be able to get credits. However, you can get credits if you are a widow with a valid election.  Further Information  To get credits, you will normally have to send in medical evidence to your local Job Centre Plus. You \'ll find their number in your local phone book. In Northern Ireland, write to Incapacity Benefits Branch, Castle Court, Royal Avenue, Belfast BT1 1SB    48  page  Maintaining your business  Credits for men approaching or over the age of 60  If you are a man aged 60 or over, or will reach 60 in the 2002/03 tax year, special arrangements apply to you. You will get National Insurance credits automatically unless you · pay National Insurance contributions as an employed or selfemployed person · have been out of the UK for more than six months (182 days) of the tax year.  Help and advice For advice about contributions for selfemployed people, contact the Helpline for the Newly Self-Employed on 08459 15 45 15. Lines are open from 8am to 8pm seven days a week.  What if I \'ve got more than one job?  If you have more than one job, you may be able to postpone payment of your Class 2 and Class 4 contributions until the correct amount has been worked out after the end of the tax year. You can do this if you · expect to be both employed and self-employed during the tax year · expect your earnings as an employee to take your National Insurance contributions over the limits (see below), and · believe that your total National Insurance contributions liability will be more than £10 above the maximum limits (see below). For the 2002/03 tax year, if you can show that you are likely to pay more than a total of · £1,912.35 in Class 1, Class 2 and Class 4 contributions, you can ask to defer your Class 4 contributions · £2,628.90 in Class 1 and Class 2 contributions, you can also ask to defer your Class 2 contributions If your contributions are postponed, the calculation and collection of any Class 4 contributions will be transferred from your Tax Office to the Inland Revenue National Insurance Contributions Office. Your Tax Office will supply the Contributions Office with a certificate of your profits and gains, and the Contributions Office will let the Tax Office know when payment has been received.  Remember  For advice about benefits, contact your nearest Benefits Agency office (or Social Security office in Northern Ireland) - see your local phone book.    Maintaining your business  page  49  What if I \'m both employed and self-employed and have paid too much NI?  For the 2002/03 tax year, if you have paid more than · £2,628.80 in Class 1 contributions at the standard rate, you may be able to get a refund of overpaid Class 1 contributions · £2,628.80 in Class 1 contributions at the standard rate and Class 2 contributions, you may be able to get a refund of overpaid Class 2 contributions · £1,912.35 in Class 1, Class 2 and Class 4 contributions, you may be able to get a refund of overpaid Class 4 contributions If you have paid contributions at non-standard rates, for example at the contracted out or married women \'s reduced rate, we \'ll convert any Class 1 contributions to the standard rate to work out if you have paid too much. Your employer \'s National Insurance contributions are not counted.  Help and advice  For advice about contributions for self-employed people, contact the Helpline for the Newly Self-Employed on 08459 15 45 15. Lines are open from 8am to 8pm, seven days a week. To register or speak to someone in Welsh, call 08457 660 830. Lines are open from 8.30am to 5pm, Monday to Thursday, and 8.30am to 4.30pm, Friday. Minicom users call 08459 153 296. Lines are open 24 hours a day, seven days a week.      M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57 page 63 page 67    Maintaining your business  Helping you smile  Self Assessment  I \'d like to clear up a couple of common misconceptions: I don \'t like frightening my patients; and I don \'t like causing pain. In fact, I like everything in my life to be as painless as possible - that \'s why I keep my tax affairs absolutely up to date. Staying on top of things helps me keep a smile on my face.    Maintaining your business  page  51  Self Assessment  What is Self Assessment?  Self Assessment applies to everyone who gets a tax return. This includes everyone who is self-employed or a partner in a business. If you \'re in business, you must send in a tax return each year showing details of your income, gains, reliefs and allowances. You can also work out your own tax bill, although we will do this for you if you send in your return before 30 September. If you send it in after 30 September, we can still work out what you owe, but we can \'t guarantee to let you know by the 31 January deadline. You can also file your tax return via the Internet. For more information, go to www.inland.revenue.gov.uk/e-tax If you are late sending your return back, or paying the tax or National Insurance contributions due, you may find yourself liable to pay interest charges and surcharges for late payment. There \'s plenty of help and advice available to make it easier for you to complete your return. Remember to read your guidance notes carefully, and to ask your local Tax Office for help if you need it. In this section, we look at · How Self Assessment works · What happens after you send back your tax return · Frequently asked questions.  Help and advice If you need help with your tax return or general tax advice you can phone our Self Assessment Helpline on 0845 9000444. It is open 7 days a week 8am-8pm  How does Self Assessment work?  1 Your tax return If you haven \'t already registered with us, you should do so immediately. If you have already registered, we will send you a tax return every April. This is in two main parts. The first part covers general information, and the second part is made up of supplementary pages that cover your particular situation. We will send all the supplementary pages we think you need. Unless we know you \'ve got an accountant working for you, we \'ll also send you a Tax Return Guide to help you fill it in.  Remember  If you \'d like to file your tax return over the Internet, please go to www.inlandrevenue.gov.uk/e-tax    52  page  Maintaining your business  If you \'re using an accountant who is registered to use the Electronic Lodgement Service, they can file your return electronically on your behalf. If you decide to file your return electronically, in future we will automatically send you a Notice to Complete a Tax Return instead of a paper version of the tax return. 2 Check you have all the pages you need Use the list on page 2 of the tax return to check that we \'ve sent you the right supplementary pages. If you think you need any additional pages, call the Self Assessment Orderline on 0845 9000 404. 3 Decide when to send back your tax return After the end of the tax year (5 April), you can choose whether to fill in and send back your tax return to reach us by · 30 September, if you want us to calculate your tax bill for you, or · 31 January, if you want to work out your own tax bill. Try not to wait until the last minute, though, as you may not have time to put right any mistakes. 4 Get your details ready This is where good record keeping really pays dividends. Get together all the information you need: your bank and building society statements; your expenses; your business earnings; and everything else to do with the money you \'ve spent and received over the year. 5 Fill in your tax return Use the Tax Return Guide and notes to help you fill in your return. It \'s a good idea to fill it in in pencil first, so it \'s easier to put right any mistakes. If you need more help or explanation, call your local Tax Office for advice. You \'ll find the number on the front of your return. 6 Check your details and send it back Make sure you haven \'t forgotten anything, like adding your signature, then send it back to us by either 30 September (if you want us to work out your tax) or 31 January.  Remember  There is a fixed penalty of £100 if the Inland Revenue doesn \'t receive your return by 31 January.    Maintaining your business  page  53  Make Self Assessment work for you  You can \'t avoid sending in your tax return, so you might as well give yourself plenty of time - don \'t leave it to the last minute. The earlier you complete your tax return, the more time you \'ll have to ask for help if you need it. Sending your tax return back in plenty of time gives us a chance to agree your tax bill before it becomes due on 31 January. If you delay too long, you could face interest charges. If you have an accountant, send them your tax return as soon as you get it, and make sure you know when they are going to send it to us. It \'s your responsibility, not theirs, to get it back on time.  What happens after I send back my tax return?  It \'s a good idea to photocopy your completed tax return before you send it back then you \'ll have something to refer to if you need to check any figures. 1 We check your details When we get your tax return, we \'ll enter your figures on to our Self Assessment computer system. If we spot any obvious mistakes, we \'ll put them right and let you know. If you don \'t agree, you can ask us to reverse or amend any changes we have made. 2 Your tax calculation If you \'ve asked us to work out your tax, we will send you a tax calculation that explains what you owe. We \'ll also send you a tax calculation if you \'ve worked it out yourself and we need to correct any mistakes. We \'ll ask you to · check that you agree with any corrections we have made · check that the figures used in the tax calculation are correct. If you want to change anything, let us know right away so we can sort it out as soon as possible.  Remember  Sending your tax return back early doesn \'t mean you \'ll have to pay your tax any earlier.    54  page  Maintaining your business  3 Your statement of account We open a tax account for everyone who gets a tax return. You \'ll get statements telling you what you \'ve paid and when you paid it, as well as when you owe money, and when you need to pay it by. You \'ll also get one if you \'ve paid more than you owe. If you pay all your tax on time, we \'ll send you statements of account in June and December. If you don \'t send back your tax return in time for us to send you a statement in December, we \'ll send you a reminder to pay by 31 January. You will have to work out how much tax to pay. 4 Making payments To avoid having to pay interest, you must make sure we receive any payments you owe by the date they are due. There \'s also a surcharge if you \'re late in paying the balance of any tax due. 5 How Self Assessment payments are calculated Most self-employed people make two payments on account for the tax year before the return for that year is due, on · 31 January in the tax year, and · 31 July following the end of the tax year When you send in your tax return, we \'ll compare the amounts you \'ve paid on account with your tax bill for the year. If you haven \'t paid enough we \'ll ask you to pay the balance on 31 January following the end of the tax year. If you \'ve paid too much, we \'ll refund the excess. We will charge interest on any payments on account received after the deadlines. Each payment includes half of your income tax and Class 4 contributions bill for the previous year. For example, if your tax bill for 2001/02 is £2000, you will be asked to make payments on account for 2002/03 of £1000 each on 31 January 2003 and 31 July 2003. If your tax return for 2002/03 shows that your tax bill for that year comes to £2500, you will have to pay a balance of £500 on 31 January 2004.     The first year I had to pay a penalty because I didn \'t get my act together in time - what a waste of money!       Maintaining your business  page  55  However, you will not need to make any payment on account if · each payment would be less than £250, or · 80% of your income tax and Class 4 contributions bill for the previous year was paid for by tax deducted at source. You can also ask to reduce or cancel your payments on account if you believe that the total payments will add up to more than the net income tax (including Class 4 contributions) you will actually owe for that year. You may also be able to reduce or cancel payments if you will not have to pay any tax at all for that year. You can do this by ticking the box on your tax return, or filling in Form SA 303 Claim to reduce payments on account, see www.inlandrevenue.gov.uk/sa/text/newstyle/sa303.pdf Or you can simply phone or write to your Tax Office. Check www.inlandrevenue.gov.uk/local/index.htm to find the office that is nearest to you, or look in your local phone book under `Inland Revenue \'. 6 How to pay Our aim is to make it as easy as possible for you to pay your tax. You can pay · through your bank (using telephone or Internet banking, BACS, CHAPS or other electronic payment methods which your bank offers) · at your bank (using bank giro) · at the Post Office, or · direct to the Inland Revenue. 7 Refunds When you complete your tax return, you can choose whether you want any refunds paid to you or someone else you nominate. 8 Checking your tax return Occasionally, we may need to ask you questions about the entries on your tax return. If we do, we will write to you to let you know that we \'re opening an `enquiry \'. This will normally be within one year of the deadline for sending back your return, but may happen later if you send in your return late.  Remember  Income tax payments on account are due on 31 January in the tax year and 31 July following the end of the tax year.    56  page  Maintaining your business  Frequently asked questions  What happens if I send back my tax return after 30 September and I haven \'t done my tax calculation? We will still do the tax calculation for you, but we can \'t guarantee to do it in time for you to know how much to pay by 31 January, so you will have to estimate how much to pay. If you pay too little, you will have to pay interest and possibly a surcharge. What happens if I don \'t send in my tax return on time? If you don \'t send in your return by the deadline (normally 31 January after the end of the tax year), you will have to pay an automatic fixed penalty of £100. If you still haven \'t sent it back within six months, you will have to pay another £100. But these fixed penalties cannot exceed the amount of tax due. There may also be further penalties for late or incorrect tax returns. What happens if I don \'t pay my tax on time? You will have to pay interest on any tax not paid by 31 January after the end of the tax year and on any late payments on account. You will also have to pay a 5% surcharge on any tax not paid by 28 February, and a further 5% surcharge on any not paid by 31 July. If you haven \'t sent back your tax return on time, we may estimate the amount of tax we believe you owe and notify you of this amount. This is called a `Determination of tax due \'. We will treat the determination as if it is a Self Assessment and you will be asked to pay it until we receive your tax return. Once you \'ve sent in your tax return, it automatically replaces the determination. What about partnerships? Although one partner is responsible for the partnership tax return, any penalties incurred will be imposed on all partners. For more information, call your local Tax Office. You \'ll find the number on the front of your tax return or visit www.inlandrevenue.gov.uk/employers  Further Information  For more information, visit www.inlandrevenue.gov.uk/sa/index.htm or for leaflets on Self Assessment, call the Self Assessment Orderline on 0845 9000 404 or visit www.inlandrevenue.gov.uk/leaflets    M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57 page 63 page 67    Maintaining your business  Sowing the seeds of success  VAT  People ask me all the time for advice on growing their veg - and I \'m happy to give it. It \'s good when people see you as an expert on something. But I don \'t let it go to my head when it comes to taking on and paying my workers, it \'s good to know I can get all the expert advice and help I need.    Maintaining your business  page  57  VAT  On page 21 we explained when you must register and account for VAT. Here we give you some more guidance on what this involves and where to go for more help and advice.  Do I have to register for VAT?  Who has to be registered? Your VAT registration covers all parts of your business. You can register as a · sole proprietor · partnership · limited company · club or association · charity · at the end of any month the total value of the taxable supplies you have made in the past twelve months or less is more than the current threshold - £55,000 · at any time you have reasonable grounds to expect that the value of your taxable supplies will be more than the current registration threshold in the next thirty days alone. These rules also apply when you take over a business as a going concern (see Notice 700/9 `Transfer of a business as a going concern \'). It doesn \'t matter whether the last owner was registered. · If the business is trading at a level above the limit then you \'ll need to register · your date of registration will be the day you take over the business. To register for VAT you must complete form VAT 1, which you must send to Customs and Excise within 30 days of any of the above. Call the C&E National Advice Service - 0845 010 9000 for the necessary forms. If you are in business and your taxable turnover, not just your profit, goes over the registration threshold you become a `taxable person \'. You must then register for VAT. If you don \'t register at the correct time you could be fined. The supplement to Notice 700/1 `Should I be registered for VAT? \' sets out the current and past registration thresholds. You must register for VAT if  Further Information  If you have any VAT questions, ask your accountant or contact the Customs and Excise National Advice Service on 0845 010 9000.    58  page  Maintaining your business  What are the different rates of VAT? · 0% (zero-rated supplies) applies to most food (but not meals in restaurants and cafes or hot take-away food and drink), books, newspapers, most young children \'s clothing, sales of new houses and exports · 5% (reduced rate supplies) applies to the installation of certain energy saving materials and to fuel and power used in the home and by charities · 17.5% (standard-rated supplies) - applies to most other goods and services  What is VAT?  VAT is a tax charged on most business transactions made in the UK or the Isle of Man. It is also charged on goods, and some services, imported from places outside the European Union and on goods and some services coming into the UK from the other EU countries. Some examples of business supplies · selling new and used goods, including hire purchase · renting and hiring out goods · using business stock for private purposes · providing a service, for example hairdressing or decorating · charging admission to enter into buildings. All goods and services which are VAT rated are called `taxable supplies \'. You must charge VAT on your taxable supplies from the date you first need to be registered. The value of these supplies is called your `taxable turnover \'.  What is taxable turnover?  All goods and services which are liable to VAT at the standard, reduced or zero rate are called `taxable supplies \', whether you are registered for VAT or not. The total value of these supplies is called your `taxable turnover \'. If you are in business and your taxable turnover reaches or is likely to reach the registration threshold you will probably have to register for VAT. You must charge VAT on your taxable supplies from the date you first need to be registered. If you receive certain services from abroad, for example advertising, data processing, consultancy or legal, accounting or professional services, these will be treated as if you supplied them and you must include the value in your taxable turnover. For a full list of these services, see Notice 700 The VAT Guide Appendix D. Visit www.hmce.gov.uk or get a copy from the National Advice Service on 0845 010 9000.  Remember  You may be able to register even if your business does not reach the £55,000 threshold.    Maintaining your business  page  59  What are the exceptions?  No VAT is charged on taxable supplies made by a business which is not, and is not required to be, registered for VAT. These are known as `outside the scope \' supplies. VAT does not apply to certain services because the law says these are `exempt \' from VAT. These include loans of money, insurance, certain types of education and training and some property transactions (selling, leasing and letting land and buildings, but not garages, parking spaces, hotel or holiday accommodation). Supplies which are exempt from VAT do not form part of your taxable turnover. If the only services you supply are exempt supplies, you can \'t normally be registered for VAT. If you are registered for VAT and have some exempt supplies you may not be able to get all your input tax back.  I \'m a small business - can you give me any more help?  There are a number of simplified arrangements to make VAT accounting easier for small businesses · Cash accounting - If your taxable turnover is under £600,000 a year you can arrange to account to Customs for VAT on the basis of cash received and paid, rather than the invoice date or time of supply · Annual accounting - most businesses work on quarterly VAT periods and send in four VAT returns every year. However, if your turnover is within £600,000 you can join the annual accounting scheme and send in just one return a year. If you use the scheme you do have to make regular payments throughout the year. This can help financial planning and cash flow. More details are in C&E Notice 732 `VAT Annual Accounting \' - which you can get from the C&E National Advice Service 0845 010 9000     £55,000 turnover sounds like a lot of money, but it was surprising how quickly we got there.       60  page  Maintaining your business  · Retail schemes - If you are a retailer there are schemes which offer you an alternative if it \'s impractical for you to issue invoices for a large number of supplies direct to the public. · Bad debt relief - C&E Notice 700/18 - If you make supplies of goods or services to a customer but you are not paid you may be able to claim relief from VAT on the debts. Contact the C&E National Advice Service on 0845 010 9000 for more information. · Flat rate scheme - C&E Notice 733 - You \'re likely to be eligible if your turnover is within £100,000. This new flat-rate scheme was introduced in the 2002 Budget. It lets you save on administration because you don \'t have to account internally for VAT on each individual  in and out . You just pay over a set percentage of your total turnover. The rate depends on your business type. For details call the C&E National Advice Service - 0845 010 9000 or visit www.hmce.gov.uk  Where can I go for more help?  Contact the C&E National Advice Service on 0845 010 9000. The service is available from 8.00 am to 8.00 pm Monday to Friday. If you would like to speak to someone in Welsh `phone 0845 010 0300. The service is available from 8.00 am to 6.00 pm Monday to Friday. If you have hearing difficulties please ring the Textphone service on 0845 000 0200. All calls are charged at the local rate within the UK. Charges may differ from mobile `phones.  sent lot of been   Theyivideo they mind,mendcleared uptoasignpostthingstothat haduseful pre ng on my a helped me other sources of information and advice.      Maintaining your business  page  61  Just like the Inland Revenue, C&E offer lots of support to help you get on the track with your VAT. Shortly after you have registered they \'ll contact you and explain more about the options that are available, including: · Seminars - offered locally, both during and outside normal office hours, which include a basic introduction to VAT. And C&E offer special seminars to importers and exporters on the basics of international trader facilitation and procedures. · One-to-one consultations - individual appointments during office hours, giving you the opportunity to discuss your particular business. · Videos: `Customs Matters - Getting it Right From the Start \' aimed at new and small businesses wanting to know about VAT. `Keeping Records and Accounts \' covering record-keeping and accounts for VAT and how to fill in your VAT return. To take advantage of these services ring the C&E National Advice Service 0845 010 9000. You don \'t have to be VAT-registered to call! All services provided by the teams are optional and free of charge. Customs & Excise also produces a range of leaflets called Notices, which give more specific help and guidance. You can get copies from the National Advice Service on 0845 010 9000 or visit www.hmce.uk · The VAT Guide - tells you more about what you should and shouldn \'t charge VAT on (Notice 700). See www.hmce.gov.uk · Should I be registered for VAT? - explains in more detail who should register for VAT and shows you how to fill in form VAT 1 (Notice 700/1). See www.hmce.gov.uk  Further Information  For Welsh language copies of these or any other Customs & Excise publications, call the C&E Welsh Language Helpline on 029 2038 6001 or visit the website at www.hmce.gov.uk    62  page  Maintaining your business  · Filling in your VAT return - helpful hints on completing your VAT return (Notice 700/12). See www.hmce.gov.uk · The Ins & Outs of VAT - a simple introduction to output and input tax (Notice 700/15). See www.hmce.gov.uk · Keeping Records and Accounts - explains what records you will need to keep (Notice 700/21). See www.hmce.gov.uk · How to correct errors and make adjustments - (Notice 700/45). See www.hmce.gov.uk · Cash Accounting Scheme - (Notice 731). See www.hmce.gov.uk · Annual Accounting Scheme - (Notice 732) See www.hmce.gov.uk · Retail schemes - (Notice 727). See www.hmce.gov.uk · Catalogue of Publications - a list of all the current publications issued by Customs & Excise (Notice 999). See www.hmce.gov.uk    M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57 page 63 page 67    Maintaining your business  Pot luck  Types of business  I guess I \'m pretty lucky - people are happy to pay a lot of money for my work. But I won \'t stay lucky just by making pots. To make it big, I need to get my work seen all over the world. Getting to grips with the rules about exporting was a bit daunting at first, but I got some sound advice and now I \'m selling to customers in eight different countries.    Maintaining your business  page  63  Types of business  There are special tax rules for people who work within the construction industry. See page 65. Special rules apply if your business is within one of the following categories · trading under a different name · partnership · Limited Liability Partnerships · company · franchise · construction industry. If you decide to form a partnership, it \'s important to get advice from a solicitor. They can draw you up a formal partnership agreement - called a `deed of partnership \'. It will cover ownership of the business assets, how you will share the profits, liabilities, leases and other responsibilities. It \'s important to get these sorted out at the start. If you don \'t they can cause major headaches later on.  Trading under a different name  If you are a sole trader (i.e. an individual who is self-employed), but trading under a different name, you must display the name and address of the owner at your business premises and on all stationery.  Partnership  If your business is a partnership between two or more people, you should consider a formal deed of partnership, although this is not a legal requirement. If you do choose to have a formal deed of partnership you will need to consult a solicitor. If the partnership is trading under a name other than that of the owner(s), you must display the name and address of the owner(s), and an address for each at which documents can be served.  Limited Liability Partnerships (LLPs)  LLPs provide organisational flexibility and the benefits of limited liability, they offer a modern alternative business structure. They are likely to be particularly attractive to professional partnerships, but they are available to all.  Further Information  England: Business Link 0845 600 9006 Wales: Business Connect in Wales 08457 96 97 98 Scotland (Lowlands): Small Business Gateway 0845 609 6611 Scotland (Highlands): Highlands & Islands Enterprise Business Information Source 0845 609 6611 Northern Ireland: Local Enterprise Development Unit (LEDU) 028 90 491031    64  page  Maintaining your business  LLPs will in general be treated for tax purposes as a business carried on by partners in partnership, rather than as a company. This means that those partners who are individuals will be liable to pay the flat rate Class 2 National Insurance contributions (NICs) as self-employed people and income tax and Class 4 NICs on their share of the partnership profits. For those partners which are companies, they will continue to be liable to corporation tax on their share of the partnership profits. The LLP will not itself be liable to corporation tax. If you want to form a LLP, you must register under the Limited Liability Partnership Act 2000 at Companies house. For more information call 028 9023 4488.  You can get forms and a series of free `Notes for Guidance \' from Companies House on 0870 3333 6363 (England, Wales and Scotland) and in Northern Ireland call Companies Registry on 028 9023 4488. Inland Revenue Business Support Teams can help you understand what to do if you want to start a limited company. You can get general advice from the British Franchise Association on 01491 578050. Your solicitor can give legal advice and help with preparing a contract.  Limited company  To form a limited company, you can buy an `off-the-shelf \' company or create your own new company. You can buy an offthe-shelf company through a company registration agent. If you create a new company, you must agree and register its name and address with the Registrar of Companies at Companies House. A limited company must display its full corporate name outside all places of business and on stationery. Registration details must be shown on business letters and order forms. Directors must remember to file statutory documents, such as accounts and annual returns.  Franchise  To run a franchise, you must make a contract with the franchiser. Operating a franchise can be very complicated, so it is essential that you seek legal advice.  Further Information  If you want to set up a workers \' co-operative, contact the Industrial Common Ownership Movement Limited, 74 Kirkgate, Leeds, LS2 7DJ. Tel: 0113 246 1737/8 e-mail: icom@icom.org.uk    Maintaining your business  page  65  Construction industry  The Inland Revenue has set up the Construction Industry Scheme to help manage the tax affairs of people who fall within certain guidelines.  What counts as construction work?  As a general guide, `construction \' covers almost anything that is done to a permanent or temporary building, structure, work or civil engineering or installation, including · site preparation · alteration · dismantling · construction · repair · decoration · demolition.  What is the Construction Industry Scheme all about?  Businesses in the construction industry fall into two main categories: contractors and subcontractors. It is not uncommon for a business to be both a contractor and a subcontractor. A contractor pays subcontractors for work, and a subcontractor working within the scope of work covered by the Scheme must have either a special tax certificate or a registration card in order to be paid.  If you are a contractor  If you hire and pay subcontractors to carry out construction work, you will need to be aware of the rules of the Construction Industry Scheme before engaging workers and making payments to them. This Scheme is quite detailed, and you will need to get further information. Our Business Support Team can give you practical help, see page 67.  Further Information  Contact the Contractor \'s Helpline on 0845 7335588 or your local Inland Revenue Enquiry Centre. Visit www.inlandrevenue.gov.uk/local/index.htm to find your nearest office, or look in the phone book under `Inland Revenue \'.    66  page  Maintaining your business  If you are a subcontractor  Unless · all your work is for, and you are directly paid by, people who are not contractors, such as private householders · you are employed and your employer is deducting tax under PAYE. you need to apply for · a registration card (CIS4) - simply take your completed application form to your local Tax Office with a proof of identification · a tax certificate (CIS6), or · subject to satisfying certain additional conditions, a CIS5 for companies (and partnerships from April 2001). If you work with a registration card, your contractor will make a deduction of 18% from the gross payment, which should be treated as a payment towards your tax and Class 4 National Insurance liabilities when your tax return is completed. They will give you a voucher called a CIS25, which shows full details of the payment and deductions made. If you work with a tax certificate, your employer will not deduct anything for National Insurance and tax before paying you. To get a certificate, you will have to meet stricter criteria than for a registration card.  Further Information  For more information, contact your local Inland Revenue Enquiry Centre (visit www.inlandrevenue.gov.uk/local/index.htm to find your nearest office, or look in the phone book under Inland Revenue) or call the Subcontractors \' Helpline on 0845 3000581 or visit www.inlandrevenue.gov.uk/cis    M A I N TA I N I N G YO U R B U S I N E S S  In this section  Record keeping National Insurance Self Assessment VAT Types of business Where to get more help  page 33 page 37 page 51 page 57 page 63 page 67    Maintaining your business  No complacency means no vacancy  Where to get more help  Some people say I \'m house proud, but that \'s not quite right - I \'m very house proud. I know I get carried away sometimes but I really believe that if you give the best you get the best. And I take the same attitude to my books. They \'ve got to be as clean as the towels I give my guests.    Maintaining your business  page  67  Where to get more help  Inland Revenue  If you \'ve started working for yourself... Our Helpline for the Newly Self-Employed is open from 8am to 8pm, seven days a week. Call 08459 15 45 15 for advice on tax and National Insurance. To speak to someone in Welsh, call 08457 660 830. Minicom users call 08459 153 296. The Helpline can also arrange for your local Business Support Team to get in touch with you. Business Support Teams These teams can help you understand what to do if you are starting in business, taking on employees or thinking of becoming a limited company. They offer help and advice on tax and National Insurance. They will talk you through effective record keeping and when you need to send things in. They \'ll answer any questions you have about tax, National Insurance and VAT. And they can arrange to visit you at a time to suit. Or you can attend one of our local half-day workshops designed specially for people like you. Our specially-trained business advisers will work with you through practical examples helping you understand what you need to know. These services are free of charge, so why not call 08459 15 45 15 or visit www.inlandrevenue.gov.uk/bst for a list of workshops and to book an appointment. New employers If you \'re thinking of taking someone on, call our New Employers \' Helpline on 0845 60 70 143. Lines are open weekdays 8am to 8pm and weekends 8am to 5pm. General help and advice You \'ll find your local Inland Revenue Enquiry Centre and Tax Office listed in the phone book under  \'Inland Revenue \' or on our website at www.inlandrevenue.gov.uk For general enquiries about being self-employed, call the Helpline for the Newly Self-Employed on 08459 15 45 15 or go to the  Remember  Don \'t forget to call you can always call the Helpline for the Newly Self-Employed on 08459 15 45 15 - open 8am to 8pm, seven days a week.    68  page  Maintaining your business  website at www.inlandrevenue.gov.uk/startingup You can also use the Helpline to register as self-employed.  Special help for small businesses  The Small Business Service \'s experienced advisers offer impartial advice to help you plan and implement ideas for improving and growing your business.  `The Small Business Service is dedicated to building an enterprise society in which all small businesses thrive and achieve their potential thus ensuring that you prosper and contribute to the nation \'s prosperity. `A key need for all businesses is being able to access good information and advice whenever you need it. Much of that support is available through the Business Link network either directly or by ensuring that you can quickly find the most appropriate source of advice and information. I hope you find this guide useful in pointing you in the right direction. `In addition, as the strong voice of small business at the heart of government, it \'s my job to make sure that the Government listens to what people like you have to say about needs that are not being met and the things that get in your way. If you have comments or suggestions about this do please let us know on 0114 259 7788. \' Martin Wyn Griffiths Chief Executive Small Business Services  · England: call Business Link on 0845 600 9006 or visit www.businesslink.org · Wales: call Business Connect on 08457 96 97 98 or visit www.businessconnect.org.uk · Scotland: call Small Business Gateway (Lowlands) on 0845 609 6611 or visit www.sbgateway.com Highlands & Islands Enterprise: call Business Information Source 01463 715 400 or visit www.hie.co.uk · Northern Ireland: call Local Enterprise Development Unit (LEDU) on 028 90 491031 or visit www.ledu-ni.gov.uk For more information on the regulations that apply to setting up a business, visit www.dag-business.gov.uk  Help with computers and IT  The DTI \'s UK Online for Business programme aims to help small businesses use information technology to their competitive advantage. It \'s part of a Government initiative to make the UK the best place in the world for doing business online. UK Online can · help develop your awareness and understanding of IT · offer advice and help on how you can use IT in your business · provide booklets and CD ROMs · offer an e-commerce resource centre on the Internet to help you start up in e-commerce. Contact UK Online for Business on 0845 715 2000 or visit www.ukonlineforbusiness.gov.uk  Further Information  To register or speak to someone in Welsh, call 08457 660 830. Lines are open from 8.30am to 5pm, Monday to Thursday, and 8.30am to 4.30pm, Friday. Minicom users call 08459 153 296. Lines are open 24 hours a day, seven days a week.    Maintaining your business  page  69  Tax and National Insurance Helplines  Our Helplines offer advice and guidance on a wide range of topics. Tax and National Insurance Helplines Our Helplines offer advice and guidance on a wide range of topics. Children \'s Tax Credit Helpline - 0845 300 1036 (open 8am - 10pm seven days a week) Construction Industry Subcontractors \' Helpline - 0845 300 0581 (open 8am - 8pm seven days a week) Welsh speaking - 0845 7585 156 (open 8.30am - 5pm Monday to Friday) Contractors \' Helpline - 0845 733 5588 (open 8.30am - 5pm Monday to Friday) Welsh speaking - 0845 7585 156 (open 8.30 - 5pm Monday to Friday) e-business Helpline - 0845 605 5999 (open 8am - 10pm Monday to Friday, 10am - 6pm Saturday and Sunday) For information about Internet services for Self Assessment, PAYE and electronic filing for PAYE, SA and the Construction Industry Scheme. Employing people New employers \' Helpline - 0845 607 0143 (open 8am - 8pm Monday to Friday, 8am - 5pm Saturday and Sunday) Guidance on all aspects of National Insurance including income tax and payroll for new employers. Employers \' Helpline - 0845 714 3143 (open 8.30am - 8pm Monday to Friday, 8am to 5pm Saturday and Sunday) Guidance for existing employers on all aspects of National Insurance, including Statutory Sick Pay, Statutory Maternity Pay, Stakeholder Pensions, general PAYE information and basic registration. Investment opportunities Enterprise Investment Scheme - 029 2032 7400 (open 8am - 6pm Monday to Friday) The EIS provides tax incentives to encourage investment in small business. Find out if your business qualifies. National Insurance contributions National Insurance self-employment Helpline - 0845 915 4655 (open 8am - 5pm Monday to Friday) Deferment Services Helpline - 0845 915 7141 (open 8am - 5pm Monday to Friday) For general advice and information on deferring National Insurance payments. International Services Helpline - 0845 915 4811 (open 8am - 5pm Monday to Friday) Provides a wide range of information including liability, health care and aspects of working abroad.    70  page  Maintaining your business  National Minimum Wage Minimum Wage Helpline (England, Wales and Scotland) - 0845 600 0678 (open 8am - 10pm seven days a week) Minimum Wage Helpline (Northern Ireland) - 0845 650 0207 (open 10am - 4pm Monday to Friday) Advice for employees and employers. Employees can also use the Helpline to register complaints about their pay. Pensions Inland Revenue (Savings, Pensions, Share Schemes) - 0845 974 1777 (open 9am - 5pm Monday to Friday) Advice on tax aspects of personal and stakeholder pensions. Self Assessment Self Assessment Helpline - 0845 9000 444 (open 8am - 8pm seven days a week) Advice and information on a wide range of Self Assessment enquiries for taxpayers, agents and employers. Self Assessment Orderline - 0845 9000 404 (open 8am - 10pm seven days a week) For booklets, leaflets and forms relating to Self Assessment. e-mail address - saorderline.ir@gtnet.gov.uk Self-employment Helpline for the Newly self-employed - 0845 915 4515 (8am to 8pm seven days a week) Welsh speaking 0845 7660 830, Minicom 0845 9153 296 To register and for general information in your first year of self-employment, including advice on tax and National Insurance. Self-Employment Services Call Centre - 0845 915 4655 For information on other self-employed National Insurance issues. Service companies IR35 Helpline - 0845 303 3535 (www.inlandrevenue.gov.uk/IR35) Advice about whether the special IR35 rules apply to you and what you need to do. Tax and Benefit Advice Line - 0845 608 6000 (open 8am - 8pm Monday to Friday, 8am - 5pm Saturday and Sunday) An advice line that offers confidential help and information.    Maintaining your business  page  71  Tax credits Disabled Person \'s Tax Credit Helpline - 0845 605 5858, Textphone - 0845 608 8844 (open 7.30am - 6.30pm Monday to Friday) Working Families \' Tax Credit Helpline - 0845 609 5000, Textphone - 0845 606 6668 (open 7.30am - 8pm Monday to Thursday, 7.30am - 7pm Friday and 10am - 4pm Saturday and Sunday Welsh speaking - 0845 7660 830 (open 7.30am - 6.30pm Monday to Friday) Northern Ireland - 0845 609 7000, Textphone - 0845 607 6078 (open 7.30am - 6.30pm Monday to Friday) Child Tax Credit and Working Tax Credit (from April 2003 these will replace Working Families \' Tax Credit, Disabled Person \'s Tax Credit and Children \'s Tax Credits) - 0845 300 3900, Textphone - 0845 300 3909 Northern Ireland - 0845 603 2000, Textphone 0845 607 6078 The Helplines can advise you on whether you will qualify for tax credits and send you leaflets and application forms. VAT Customs and Excise National Advice Centre - 0845 010 9000 (open 8am - 8pm Monday to Friday) or visit www.hmce.gov.uk Welsh language enquiries - 029 2038 6001/08457 660 830 Information on VAT, imports and exports. Working with other businesses Corporate Venturing Scheme - 020 7438 4485 Call the CVS to find out if your business could benefit from working with other businesses and qualify for the related tax reliefs.      Maintaining your business  page  73  Other useful contacts  Business support Federation of Small Businesses - (www.fsb.org.uk) Covers a number of areas including tax and insurance, and offers 24-hour legal advice to members with small businesses.  Companies Companies House - 029 2038 0801 Northern Ireland (Companies Registry) - 028 9023 44 88 (www.companieshouse.co.uk) If you form a new company, you must agree and register its name with the Registrar of Companies at Companies House.  Consumer protection and competition Office of Fair Trading - 08457 224499 (www.oft.gov.uk) Deals with consumer protection, consumer credit and competition legislation.  Customs & Excise Customs & Excise - see your local phone book under  \'Customs & Excise \' (www.hmce.gov.uk) Welsh language enquiries - 029 2038 6001/08457 660 830 Information on VAT, imports and exports.  Data protection Home Office - 020 7273 4000 (www.homeoffice.gov.uk/news_indexs/index_dataprot.htm) Information and guidance on the Data Protection Act 1998.  Environmental issues Environment Agency - 0845 9333 111 Northern Ireland - 028 90 540 540 (www.environment-agency.gov.uk) Scottish Environmental Protection Agency - 01786 45 77 00 www.sepa.org.uk Environmental information and advice for businesses.  Franchises British Franchise Association (BFA) - 01491 578 050 General advice on all aspects of running a franchise.    74  page  Maintaining your business  Health and safety Health & Safety Executive - 08701 545 500 (www.hse.gov.uk/policy/webindex.htm) Advice on ensuring that work activities do not endanger employees or employers. Intellectual property Patent Office - 01633 813 930 (www.patent.gov.uk/www.intellectual-property.gov.uk) Grants patents and registers designs, trade marks and copyrights in the UK. Licences to trade Direct Access Government - (www.dag-business.gov.uk) A one-stop shop for regulatory information, leaflets and forms. Management support British Chambers of Commerce (BCC) - 020 7565 2000 (www.britishchambers.org.uk) Management support for businesses throughout the UK. National Federation of Enterprise Agencies - 01234 354 055 (www.nfea.com) Provides business support to Start-up and Micro businesses. Businesses can find their nearest Enterprise Agency by referring to www.smallbusinessadvice.org.uk or by telephoning 01234 354 055.  Trading overseas Enterprise Zone - (www.enterprisezone.org.uk) Advice and guidance on export regulations and procedures. Trade Partners UK - 020 7215 8200 (www.tradepartners.gov.uk) Advice on developing your business overseas, plus access to the full range of support available. Also provides services to exporters of goods and investors in overseas markets. Unemployment New Deal - 0845 606 2626 (Textphone - 0845 606 0680) (www.thesite.org/newdeal/diagram) Practical advice and support for unemployed people who want to run their own business. Venture capital British Venture Capital Association - 020 7240 3846 Information and advice on Venture Capital Trusts, designed to encourage investment in small companies.    Maintaining your business  page  75  Workers \' co-operatives Industrial Common Ownership Movement Ltd - 0113 246 1737/8 (icom@icom.org.uk) Advice on setting up workers \' co-operatives, plus contacts with local agencies, legal advice and a comprehensive training programme.      Maintaining your business  page  77  Comments and suggestions If you would like to make any comments about the content of this guide, please contact: Inland Revenue Marketing and Communications Somerset House Strand London WC2R 1LB  What can I do if I want to comment or complain about the way my tax affairs have been dealt with?  We always value any comments on the service you have received from your Inland Revenue Enquiry Centre or Tax Office. We welcome any suggestions that could improve the service we provide for you. If you have a complaint which the Officer in Charge of your own Tax Office cannot settle, you should contact the Inland Revenue Director responsible for the area dealing with your tax affairs. Our leaflet COP1  \'Putting things right when we make mistakes \' tells you how to do that. It is available from any Inland Revenue Enquiry Centre or Tax Office. If you are not satisfied with the Director \'s response, you can ask the Adjudicator to review your complaint. The Adjudicator is an impartial referee who will look at both sides of the complaint and, if it cannot be resolved, will recommend appropriate action. The Adjudicator \'s recommendations are independent. The Adjudicator \'s address is: The Adjudicator \'s Office Haymarket House 28 Haymarket London SW1Y 4SP Tel: 020 7930 2292 (Typetalk facilities are available) Fax: 020 7930 2298 You can also contact the Adjudicator by e-mail at adjudicators@gtnet.gov.uk or visit the website at www.open.gov.uk/adjoff The Adjudicator \'s Office leaflet AO1 (available from the Adjudicator \'s Office and Inland Revenue offices) tells you how to make a complaint and gives information on what the Adjudicator can look into. If you are not satisfied with the service you have received from us or from the Adjudicator, or with the outcome of your complaint, you can ask an MP to refer your case to the Parliamentary Ombudsman. The Ombudsman will accept referral from any MP, but you should approach your own MP first.    78  page  Maintaining your business  You can get further information about the Ombudsman  · From Office of the Parliamentary Commissioner for Administration Millbank Tower Millbank London SW1P 4QP Helpline: 020 7217 4163 Fax: 020 7217 4160 · by visiting the Parliamentary Ombudsman website at www.ombudsman.org.uk · by e-mailing opca-enqu@ombudsman.org.uk You can also ask your MP to take up your case with the Inland Revenue or Treasury Ministers.  How to help us improve our overall service  We welcome any general comments you have on how to improve our service to all our customers.  These notes are for guidance only and reflect the tax and NI contributions position at the time of writing. They do not affect any right of appeal. Issued by Marketing and Communications Inland Revenue August 2002 © Crown Copyright 2002 Printed by The Astron Group 08/02 NSV code R9H 6407    ",1621);arrFiles[21]=new Array(22,"tax/benefits.html","27 Jun 2007","Car Tax and Fuel Benefits Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Vehicles Petrol and Diesel Car Benefits System The taxable benefit is calculated as a percentage of the car \'s UK list priceJhe calculation begins with the car \'s C0 2 emissions in grams per kilometup. Then deduct 140 and divide this result by 5. Round down (4.9=4) and then add 15 (petrol) or 18 (diesel/. The result is the taxable percentage. Petrol Diesel Minimum rate* 15% 18% Maximum rate 35% 35% *special rules apply to some low emission diesel and alternative fuel cars For cars first registered before 1 January 1998 use the following: Up to 1400cc 15% 1401-2000cc 22% Over 2000cc 32% Chargeable on employees earning £8,500 or over (including benefits) and directors The list price relates to the day before first registration and includes accessories. The price is subject to an upper limit of £80,000 The list price is reduced by the employee \'s capital contribution when the car is first made available, subject to a maximum deduction of £5,000 Special rules apply to cars at least 15 years old with a market value of £15,000 or more Van, no benefit if restricted private use condition met, otherwise van benefit £3,000, fuel £500 Payments by employees for private use may reduce the above benefits. HM Revenue & Customs Mileage Rates Car: Approved rates for employees using their own cars for business are 40p per mile for the first 10,000 miles and 25p per mile thereafter. Income tax and NICs may be due on higher rates and tax relief on lower rates. Fuel: Advisory rates for employee private mileage reimbursement or employer reimbursement of business mileage are published by HM Revenue and Customs from time to time. Car Fuel Benefit Where the cost of all fuel for private use is borne by the employee, the fuel benefit is nil. Otherwise, the taxable benefit is calculated as the car benefit percentage (see above) of £14,400. VAT is payable by the business by reference to the CO Z emissions (rounded down to next multiple of 5) as follows: VAT on scale charge for quarters commencing on or after 1 May 2007 COz VAT COZ VAT CO Z VAT in g/km on charge in g/km on charge in g/km on charge up to 140 £27.11 175 £39.91 210 £52.57 145 £29.04 180 215 £54.36 150 £30.83 185 £43.49 220 £56.30 155 £32.62 190 £45.28 225 £58.09 160 £34.40 195 £47.21 230 £59.87 165 £36.19 200 £49.00 235 £61.66 170 £38.13 205 £50.79 240 or over £63.45 Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",13);arrFiles[22]=new Array(23,"tax/capitalallowances.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Capital Allowances Machinery and plant – normal rate 25% reducing balance – first year allowance* 40% (50% small enterprises)***** – long life assets** 6% reducing balance – designated water and energy saving, gas refuelling infrastructure and North Sea assets 100% Motor cars*** 25% reducing balance (maximum £3,000pa) Industrial & agricultural buildings and qualifying hotels 4% of cost per annum Commercial or industrial buildings in an enterprise zone 100% Business Premises Renovation Allowance**** 100% Scientific research 100% * Applies to small and medium-sized enterprises. Cars and certain other assets excluded. ** Assets with a working life of 25 years or more unless expenditure on such assets is below £100,000 in the period. *** 100% first year allowance on low emission cars. **** On capital expenditure on renovating or converting business properties in designated disadvantaged areas and vacant for at least a year. Commencement date subject to EU State Aid approval. ***** For a period of one year from 1 April 2006 (for companies) or 6 April 2006 (for individuals). Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[23]=new Array(24,"tax/capitalgains.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Capital Gains 2007/08 2006/07 Taxed as top slice of income Up to £40% Annual exemption - individual £9,200 £8,800 - settlement £4,600 £4,400 Transfers between spouses and civil partners living together are exempt. Taper relief Complete years from 6th April 1998 1 2 3 4 5 6 7 8 9 10 Non-business assets % relief* 0 0 5 10 15 20 25 30 35 40 business assets % relief 50 75 Apportionment may apply where asset has not been a business asset throughout the entire period of ownership. * Add one year if the asset was acquired before 17th March 1998 Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[24]=new Array(25,"tax/corporation.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Company Taxation Tax Rates Financial year to Taxable Profits 31 March 2008 31 March 2007 First £300,000 (note 1) 20% 19% Next £1,200,000 32.5% 32.75% Over £1,250,000 (note 2) 30% 30% Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",7);arrFiles[25]=new Array(26,"tax/income-tax.html","27 Jun 2007","Income Tax Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Income Tax Rates 2007/08 2006/07 Starting rate band – to £2,230 £2,150 Tax rate (note 1) 10% 10% Basic rate band - next £32.370 £31,150 Non-savings tax rate (note 2) 22% 22% Savings tax rate 20% 20% UK dividend tax rate 10% 10% Higher rate - income over £34,600 £33,300 Non dividend tax rate 40% 40% UK dividend tax rate 32.5% 32.5% Allowances that reduce taxable income Personal allowance (PA) - under 65 £5,225 £5,035 65-74 £7,550 £7,280 75 and over £7,690 £7,420 Allowances that reduce tax Married couple \'s allowance (MCA) Tax reduction - 73-74 £628.50 £606.50 75 and over £636.50 £613.50 The age related allowances are progressivley withdrawn if income exceeds £20,900 £20,100 Minimum PA £5,225 £5,035 Minimum MCA tax reduction £244 £235 Ages are as at the end of tax year Tax Shelters Enterprise Investment Scheme up to £400,000 £200,000 Venture Capital Trust up to £200,000 £200,000  \'Rent a Room \' exempt on gross annual rent £4,250 £4,250 Construction Industry Scheme deduction rate 20/30% 18% 1 The starting rate will be removed for earned income and pensions from 2008/09 but will continue to be available for savings income and capital gains. 2 The basic rate of income tax will be reduced to 20% from 2008/09. Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",10);arrFiles[26]=new Array(27,"tax/inheritance-tax.html","27 Jun 2007","Inheritance Tax Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Inheritance Tax 2007/08 2006/07 Nil rate band Up to £300,000 Up to £285,000 Rate of tax on balance: Chargeable lifetime transfers 20% 20% Transfers on, or within 7 years of death 40% 40% All lifetime transfers not covered by exemptions and made within seven years of death will become chargeable for the purpose of calculating the tax payable. Any tax due on the lifetime transfer may then be reduced by taper relief. Years before death 0-3 3-4 4-5 5-6 6-7 Tax reduced by 0% 20% 40% 60% 80% Main Exemptions Most transfers between spouses and civil partners The first £3,000 of lifetime transferes in any tax year plus any unused balance from the previous year Gifts of up to but not exceeding £250 p.a. to any number of persons Gifts made out of income that form part of normal expenditure and do not reduce the standard of living Gifts in consideration of marriage/civil partnership of up to £5,000 by a parent, £2,500 by a grandparent or £1,000 by any other person Gifts to charities, whether made during lifetime or on death Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[27]=new Array(28,"tax/key-dates.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Key Dates and Deadlines 2007-08 2006-07 Income Tax and Class 4 NIC 1st payment on account 31 January 2008 2007 2nd payment on account 31 July 2008 2007 Balancing payment 31 January 2009 2008 Capital Gains Tax 31 January 2009 2008 Corporation Tax 9 months and one day after the end of the accounting period (or by quarterly instalments if large company) 2006-07 Returns Filing and Issuing Dealines 19 May 2007 P14, P35, P38, P38A and CIS36 31 May 2007 Issue P60s to employees 6 July 2007 P9D, P11D, and P11D(b) - and appropriate copies to employees 31 January 2008 Self Assessment Tax Return 2006-07 Class 1A NICs on Relevent Benefits 19th July 2007 Payment Due Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[28]=new Array(29,"tax/main-capital.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Main Capital Allowances Motor Cars 25% On reducing balance Max £3,000 per car C02 emissions below 120g/km 100% First year allowance Plant & Machinery 25% Reducing Balance - First year allowance 40% Medium businesses only - First year allowance 50% Small businesses only - Writing down allowance 25% On reducing balance - Long life assets 6% Writing down allowance - Energy Saving 100% First year allowance - Water technology criteria list 100% First year allowance Industrial and Agricultural Buildings 4% Of building cost Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[29]=new Array(30,"tax/NIC.html","27 Jun 2007","National Insurance Contributions Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter National Insurance Contributions 2007/08 Class 1 (not contracted out) Employer Employee Lower earnings limit £87 Payable weekly on earnings of First £100 0% 0% Next £100 - £670 12.8% 11% Over £670 12.8% 1% Over state retirement age as above nil Class 1A On relevant benefits 12.8% nil Class 2 Self Employed £2.20 per week Limit of net earnings for exception £4,635 p.a. Class 3 Voluntary £7.80 per week Class 4 * Self-employed on profits £5,225 - £34,840 8% Over £34,840 1% * Exemption applies if state retirement age is reached by 6 April 2007 Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[30]=new Array(31,"tax/pensions.html","27 Jun 2007","Pension Allowances Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Pensions & ISAs There is no limit on the amount that may be contributed to a registered pension scheme. The maximum amount on which an individual can claim tax relief in any tax year is the greater of the individual \'s UK relevant earnings or E3,600. If total pension input exceeds the annual allowance of E225,000 there is a tax charge at 40% on the excess. This limit does not apply in the year that full pension benefits are taken. Maximum age for tax relief Minimum age for taking benefits Lifetime allowance charge - lump sum paid - monies retained 74 50 55% 25% on cumulative benefits exceeding £1,600,000* Maximum tax-free lump sum 25%* *Subject to transitional protection for excess amount ISAs: Overall investment limit £7,000 Including cash maximum of £3,000 Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",9);arrFiles[31]=new Array(32,"tax/selected-rates.html","27 Jun 2007","Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Selected Rates Basic Retirement Pension Basic Retirement Pension £ - Single Person 87.30 - Married Couple 139.60 Child Benefit - First eligible child 18.10 - Each subsequent child 12.10 Statutory Pay Rates Average weekly £87 or over Sick (SSP) Standard Rate 72.55 Maternity (SMP) 90% of average weekly pay First 6 weeks Max. £112.75 Min 90% of average weekly pay Next 20 weeks Minimum rate 78.30 Adoption(SAP) 26 weeks Paternity (SPP) One week or fortnight SAP/SPP - 90% of average weekly pay Max. £112.75, Min £78.30 Example Rates Jobseekers Allowance - Single Person 59.15 - Married Couple 92.80 National Minimum Wage Age Over 21 18-21 16 and 17 From 1 October 2006 £5.35 p.h. £4.45 p.h. £3.30 p.h. From 1 October 2007 £5.52 p.h. £4.60 p.h. £3.40 p.h. Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",10);arrFiles[32]=new Array(33,"tax/stamp-duty.html","27 Jun 2007","Stamp Duty and Land Tax Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter Stamp Duty Land Tax Stamp duty is payable at 0.5% on transfers of shares and securities. On the transfer of residential property, SDLT is payable at the following rates: Value up to £125,000* nil Value £125,001 – £250,000 1% Value £250,001 – £500,000 3% Value over £500,000 4% * £150,000 for property in Enterprise areas Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",7);arrFiles[33]=new Array(34,"tax/VAT.html","27 Jun 2007","VAT Rates Carter Dutton - Chartered Accountants and Chartered Tax Advisors","","","Home About Us History People Services Accounting & Auditing Self Assessment Management Accounting Tax Planning and Advice Investment Advice Business Start-up Company Formation General Business Advice Computer Services VAT & Payroll Services Publications Useful Publications Newletters Tax Centre Income Tax Pensions & ISAs Vehicles Capital Gains Inheritance Tax VAT Corporation Tax Main Capital Allowances NIC Stamp Taxes Selected Rates Key Dates and Deadlines Contact Enquiry Form Register for our Newsletter VAT Rates from 1 April 2007 1 April 2006 Standard Rate 17.5% 17.5% VAT fraction 7/47 7/47 Taxable turnover limits Registration - Last 12 Months or next 30 days over £64,000 £61,000 Deregistration - next year under £62,000 £59,000 Cash accounting scheme £1.35m £660,000 Annual accounting scheme £1.35m £1.35m Flat Rate Scheme £150,000 £150,000 Home | Links | Vacancies | Terms and Conditions Copyright 2007 Carter Dutton 65 St Mary Street, Chippenham, Wiltshire, SN15 3JF t: 01249 650441, f: 01249 443171 ",8);arrFiles[34]=new Array(35,"tax/_notes/dwsync.xml","23 May 2007","dwsync.xml","","","",1);