Free advice and tips on this page

Advice on line from a qualified accountant for only £30 on the linked page

This page contains advice and tips about various business, financial and tax matters. For some subjects, there are links to further detail.

You should check our web terms and conditions and our disclaimer before using this page or linked pages and remember especially that the information given here is only of a general nature, and should not be relied upon without seeking detailed professional advice in relation to the particular circumstances of your case. Our disclaimer, referred to above, specifically excludes any liability howsoever arising as a result of your taken any action or refraining from taking any action on any matter without first having sought our advice.

See also our Stop Press web page, or you can ask a qualified accountant advice on line or as little as £30 including VAT.

See also our aide memoire to legal deadlines for the years 2010/11 and 2011/12.

Clients of the practice can obtain further information by entering the ‘Client ‘ Zone’ and searching the index

Other users can search the public index to the website for further general information on many subjects.

Alphabetical Index To Free Advice And Tips

Click on the letter of the alphabet or scroll through the index. ‘Return to index’ returns to this point.

A B C D E F G H I J K L M N O P Q R S T U V W X Y Z

Archive of old relevant material A few hot tips

This index is only to those items on the public section of the website.

web sites :-Disclosure requirements

Links to other websites of interest – in alphabetical order Click Here

A B		C D			E
About the firm	Benefits from the State					Electronic working paper files
ACCA	Benefits – current rates		Capital allowances – current rates	Data Protection notice		English legal system
Accounting for income			Capital Gains Tax – a guide	Data Protection law		Employment law
	Bookkeeping and systems advice		Capital gains tax – current rates	Deadlines - legal		Engagement Letters
Accounts Interpretation	Bookkeeping Services		Car benefits – current rates	Debt collection – Statutory demands		Environmental law
						Estate Agents – notes on record keeping
Accounts preparation	Builders & Construction – notes on record keeping		Cars fuelled with LPG – tax benefits	Detection and prevention of fraud		European law
Accounts records – see Records	Business Finance		Charities – everything you need to know	Directors duties and responsibilities
Advice on record keeping	Business law		Charity SORP	Directors – advice and services
Advice on line	Business names law		Charity law	Disability discrimination – the law
Agency workers – notes on record keeping	Business plans		Chartered Certified Accountants	Disclaimer notice
				Disclosure requirements for web sites and emails
Audit services	Business risk assessment		Company law	Distant selling regulations notice
	Business stationery law		Computer advice	Duties and responsibilities of directors
	Business tax		Computer Consultants – notes on record keeping	Due diligence services
	Business terms of PB & Co		Consumer law
	Buying a business		Consumer credit law
			Contact Peter Brown & Co
			Contract law
			Copyright notice
			Copyright law
			Corporate Recovery services
			Corporation tax – a guide
			Corporation tax – current rates
			Corporation tax return services
			Credit Control
			Criminal law			Return to index

F G		H I			J
Factoring finance	Goods sold with reservation of title		Health and Safety law	Importers/Exporters – notes on record keeping
False accounting – detection and prevention	Grants – sources of		History of the firm	Income tax – a guide
Fees			Honesty scheme	Income tax – current rates
Financial Advisors – notes on record keeping			Hotels – notes on record keeping	Income tax – personal
Finance for business			Human rights law	Income tax return services
Finance - personal				Inheritance tax – a guide
Financial advice				Inheritance tax – current rates
Fish & Chips – notes on record keeping				Insolvency services
Foreign income – tax on				Insolvency law
Forensic services				Insurance brokers & agents – notes on record keeping
Fraud – detection and prevention				Intellectual property law
Fraud investigation services				Interpreting accounts
Fraud – the law				Investment advice
				Investment income – tax on
				IT & Computer advice
						Return to index

L M		N O		P
Law – detailed guide to all aspects			National Insurance – a guide		Partnerships – advice and services
Legal deadlines 2010/11 and 2011/12	Management Accounts		National Insurance – current rates		Partnership law
Legal notice re website	Manufacturers – notes on record keeping		Newsagents – notes on record keeping		Partnership tax
Limited companies –services for					Partnership tax return services
LPG fuelled cars– tax benefits	Mileage- tax free – current rates				Payroll letter of engagement
					Payroll services
					Pensions
					Pension allowances – current rates
					Personal finance (1)
					Personal finance (2)
					Personal income tax
					Personal tax advice
					Peter Brown & Co - Contact
					Practising Certificate
					Prevention and detection of fraud
					Probate law
					Proper Accounting Records
					Public Houses – notes on record keeping
					Return to index

Q R		S T			U
Qualified accountants	Racial discrimination – the law		Scottish law	Tax compliance		Unqualified accountants
	Record keeping advice		Sale of goods & services – the law	Tax – current rates
	Records – how long should they be retained		Selling a business	Tax free mileage – current rates
	Record keeping – notes for specific trades		Service Industries – notes on record keeping	Tax planning
	Records – what are proper Records		Services – a guide to services offered	Tax return services
	Records – when should they be written up		Services - Bookkeeping	Tax tips - cars fuelled with LPG
	Registered Auditor		Services to other firms of accountants	Taxfree income up to £15000
	Religious discrimination – the law		Sex discrimination – the law	Taxi & Private Hire – notes on record keeping
	Rental income – tax on		Sole traders – advice on running a business	Terms & conditions – advice on line
	Reservation of title law		Solicitors – servies offered by PB& Co	Terms & conditions of business of PB&Co
	Restaurants – notes on record keeping		Solicitors – notes on record keeping	Terms & Conditions – payroll services
	Retail Trades – notes on record keeping		SORP for Charities	Terms & Conditions – use of web site
	Risk assessment		Stamp duty – a guide
			Stamp Duty – current rates	Theft Act
			State benefits	Trading names law
			State benefits – current rates	Trading standards & consumer law
			Stationery for business law	Trusts – the law of
			Statutory demands – debt collection process
			Stop Press – latest news			Return to index

V W		XYZ
	Web site disclosure requirements
VAT – a guide	Website law
VAT – current rates	Wholesalers – notes on record keeping
VAT services	Wills – making a will
Vehicle benefits – current rates	Wills – the law
VT software
			Return to index

A Few Hot Tips

Date	Details	Links
01/01/06 Return to top	The Companies Act 2006 now makes it an offence not to include the following on EVERY page of EVERY website, and on ALL emails sent from a business:- The full legal company name and registered number The registered office address The country of incorporation And other information The previous regulations under the E Commerce Directive 2002 still apply	Peter Brown & Co offer a detailed factsheet on this subject . Use our ‘Questions on line’ facility to order a fact sheet on the terms and conditions applying to such questions .The fee is £5.00.(Free to existing clients by entering the ‘Client Zone’) Quote ‘Fact Sheet 06/01 at £5.00’ in response to ‘What is your question’ on the form. You can ignore the quoted rate of £20 on the form
For 2009/10  For 2010/11 For 2011/12 Return to top	The Annual Investment Allowance permits £50,000 to be spent on fixed assset by SMES, entitling them to 100% tax relief. This has been increased to £100,000 for 2010/11 This has been reduced to £25,000 for 2011/12	Peter Brown & Co offer a detailed factsheet on this subject . Use our ‘Questions on line’ facility to order a fact sheet on the terms and conditions applying to such questions , except that the fee is £5.00.(Free to existing clients) Quote ‘Fact Sheet 12 at £5.00’ in response to ‘What is your question’ on the form. You can ignore the quoted rate of £20 on the form

Legal deadlines 2010/2011 and 2011/2012

Date	Details		Links
31/01/11 Return to top		Self assessment tax returns for individuals and partnerships for the year ended 05/04/10 must be filed electronically to avoid a penalty	Use our online tax return service
Quarterly throughout the year Return to top		On 2^nd February, May, August and November, employers should notify car changes on P46 car for the quarter ended on the 5^th of the previous month.	Use our online payroll service
Quarterly throughout the year Return to top		On 31^st March, 30^th June,30^th September and 31^st December a CT61 should be prepared by Companies	Use our tax services
19^th of each month throughout the year Return to top		PAYE and NIC must be paid to the Inland Revenue by employers for the period to the 5^th of the current month. (Only payable quarterly in January, April, July, and October by small employers )	Use our online payroll service
9 months after the accounting year end Return to top		Companies must pay Corporation Tax in relation to the accounting period ended 9 months previously to avoid penalties and interest	Use our tax services
9 months after the accounting year end Return to top		Companies must file their accounts with the Registrar of Companies for the period ended 9 months previously to avoid fines. The deadline was previously 10 months	Use our accountancy services
12 months after the accounting year end Return to top		Companies must file their Corporation Tax return ( the CT600) for the accounting period ended 12 months previously to avoid penalties and interest	Use our tax services
31/01/11 Return to top		Last date for payment of balancing payment of income tax & CGT for the year to 5/4/10 to avoid interest	Use our online tax return service
31/01/11 Return to top		Last date for payment of first payment on account of income tax for the for the year to 5/4/10 to avoid interest	Use our online tax return service
31/01/11 Return to top		Last date for post cessation receipts elections for the year to 05/04/10	Use our online tax return service
31/01/11 Return to top		Last date for trading losses election to be set off against gains for the year to 05/04/10	Use our online tax return service
31/01/11 Return to top		Last date for trading losses election to be set off against general income or carried back for the year to 05/04/10	Use our online tax return service
31/01/11 Return to top		Last date for post cessation expenses election to be set off against gains for the year to 05/04/10	Use our online tax return service
31/01/11 Return to top		Last date for losses on shares in unquoted companies election to be set off against income for the year to 05/04/09	Use our online tax return service
31/01/11 Return to top		Last date for replacement of business assets (roll over relief) for three years previously	Use our online tax return service
31/01/11 Return to top		Last date for disposal of asset and reinvestment in qualifying company (reinvestment relief)	Use our online tax return service
31/01/11 Return to top		Last date to claim for disapplication of incorporation relief under TCGA 1992, s162	Use our online tax return service
31/01/11 Return to top		Last date to claim for relief for farmers’ averaging of profits for 2007/8 and 2008/09	Use our online tax return service
31/01/11 Return to top		Last date to claim for 2004/06 Capital Gains Tax losses brought forward- formal notification required	Use our online tax return service
28/02/11 Return to top		Last date for payment of balancing payment of income tax for the year to 5/4/10 to avoid penalties as well as interest	Use our online tax return service
31/03/11 Return to top		Last date small enterprises to purchase certain ICT equipment (computers etc) to qualify for enhanced first year allowances	Use our tax services
05/04/11 Return to top		Last day for ISA contributions for 2008/9	Seek financial advice
05/04/11 Return to top		Last day for realizing capital gains for the annual exemption for 2010/11	Use our tax services
05/04/11 Return to top		Last day for chargeable transfers to use annual exemptions/small gifts exemption for Inheritance Tax	Use our tax services
05/04/11 Return to top		Last day for to claim for negligible value of asset within the last two years	Use our tax services
05/04/11 Return to top		Last day for ISA contributions for 2010/11	Seek financial advice
05/04/11 Return to top		Last day for realizing capital gains for the annual exemption for 2010/11	Use our tax services
05/04/11 Return to top		Last day for chargeable transfers to use annual exemptions/small gifts exemption for Inheritance Tax	Use our tax services
05/04/11 Return to top		Last day for to claim for negligible value of asset within the last two years	Use our tax services
19/05/11 Return to top		Employers must file forms P14,P35,P38,P38A and CIS36 to avoid penalties	Use our online payroll service
19/05/11 Return to top		Employers must file forms P14,P35,P38,P38A and CIS36 to avoid penalties	Use our online payroll service
31/05/11 Return to top		Employers must issue form P60 to their employees to avoid penalties
31/05/11 Return to top		Employers must issue form P60 to their employees to avoid penalties
06/07/11 Return to top		Employers must file forms P9D,P11D and P11Db and give copies to their employees	Use our online payroll service
06/07/11 Return to top		Employers must pay Class 1a NICs on benefits to employees	Use our online payroll service
06/07/11 Return to top		Employers must file forms P9D,P11D and P11Db and give copies to their employees	Use our online payroll service
06/07/11 Return to top		Employers must pay Class 1a NICs on benefits to employees	Use our online payroll service
31/07/11 Return to top		Last date for payment of second payment on account of income tax for the year to 5/4/11.	Use our online tax return service
31/07/11 Return to top		Last date for payment of second payment on account of income tax for the year to 5/4/10.	Use our online tax return service
31/10/11 Return to top		Self assessment tax returns for individuals and partnerships for the year ended 05/04/11 must be filed on paper to avoid a penalty	Use our online tax return service
31/01/12 Return to top		Self assessment tax returns for individuals and partnerships for the year ended 05/04/11 must be filed electronically to avoid a penalty	Use our online tax return service

ARCHIVE OF OLD MATERIAL THAT MAY STILL BE RELEVANT

Date	Details	Links
23/10/02	The E-Commerce Directive 2000 is now fully in force in UK law, and governs what traders must disclose on websites in order to comply with European law	lawguide.htm - web

Peter Brown & Co is a trading name of Undershot Ltd, registered in England , no 4114468. Director :- P.Brown FCCA, FCIE,DchA,BSc.The registered office is Acomb Grange, Grange Lane, York, YO23 3QZ.

Last modified 12/11/10