GUIDE TO PREMIER SERVICE

GUIDE TOPREMIERSERVICE

GUIDE TOPREMIER SERVICE

CONTENTS

Welcome . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .05

What our Premier Service covers . . . . . . . . . . . . . . . . . . . .06

Premier Plus services . . . . . . . . . . . . . . . . . . . . . . . . . . . . .07

Which type of business is best for me? . . . . . . . . . . . . . . .08

What is required to start my business? . . . . . . . . . . . . . . .14

Expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .16

Taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .24

You already have your own business? . . . . . . . . . . . . . . . .28

How much can I expect to retain through my business? . .30

Your Questions Answered . . . . . . . . . . . . . . . . . . . . . . . . . .32

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Welcome

A quickly changing world means that it has never been more important toensure that you select the right partner to support your accountancy andtax needs.

This is why Nixon Williams takes its position as a leading accountancyprovider to the contractor and freelance sector with the maximumseriousness. Nixon Williams’s strength rests on its combination of –

• 14 years experience of supporting contractors and consultants with their accountancy needs

• An experienced accountancy team based entirely in the UK

• Listening to feedback to tailor our service to what our clients want

• Cost-effective solutions, helping our clients need to keep their overhead costs to a minimum

• Transparent pricing – just one set fee covers all your needs

Nixon Williams are here to help! You lead a busy life, working hard for yourself and your family, andthe last thing that you want is to spend hours pouring over accounts and VAT returns – time that youcould be spending with your family.

Nixon Williams has developed a service especially tailored to the needs of small businesses. Ourbespoke systems enable us to provide a quick and efficient service to all our clients.

Nixon Williams offer an All-Inclusive Accounting Service with all fees agreed in advance.

Thanks again to Nixon Williamsfor your support and guidance inmy first year of trading. (Stewart S – Leeds)

“”

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What our Premier Service covers:

• Free Business registration (e.g. LimitedCompany/Partnership etc). • PAYE & VAT registration • Assist with opening a company bank account (subject to status) • Operation of the payroll system • Monthly calculation of profits so you can choose the amount of dividends • Advising when PAYE/NIC payments are due • Calculation of VAT Returns • Submission of the annual PAYE Returns (P35, P14 & P60’s) online • Annual P11d preparation from your records and submission to HMRC online • Prepare Annual Accounts and any Annual Returns • Prepare business tax returns • Mortgage/tenancy references • Personal Tax Return (provided it is received by 31st July each year) • Dedicated Account Controller • Free Fact sheets and Guides available on our website • Regular News Updates emailed direct to you • Unlimited Helpline • NO spreadsheets to complete! • Direct telephone number of your Account Controller• All the above Premier services are covered by our

fixed fee of £75 + VAT per month

See the next page for details of our Premier Plus service.

Premier Plus services

You may wish to consider our Premier Plus service this provides some additional services that some clients find useful.

The services covered by the Premier Plus service includes:

• All of the Premier services listed previously • Dedicated Account Manager • Priority Service • Priority Pre-Paid envelopes to send your details to us • SMS text service – we text you on receipt of your paperwork and when we

have processed it for you. • We will email and post your payslips, monthly calculations and other paperwork • Quarterly Management Accounts • Contract Status Assessments for IR35 (upto 3 per annum)• Companies House Annual Return filed online • No time limit for submission of your Personal Tax return (other than HMRC limits) • All of the above Premier Plus services are covered by our fixed fee of £95 + VAT per month

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Which type of business is best for me?

Which way for me? Friends, colleagues, accountants will probablyall offer differing views on how you should work. So how do youdecide?

Nixon Williams operate and advise our clients to operate within the law but by all means arrange youraffairs so as to reduce your overall tax liabilities.

We are here to provide you with guidance on the choices available to you; however you are free tooperate through any business vehicle you may choose. We are able to assist you with the decision and wecan provide a solution for you.

The vast majority of our clients choose to operate through their own limited company, although thefollowing two pages summarise the differences of each structure.

There are a variety of ways that you can choose to operate -

1. Limited Company 2. Umbrella Company 3. Off Shore Company 4. Sole Trader 5. Partnership 6. Limited Liability Partnership

You have provided a first class service and I can’timagine how I would have managed without you.

Thank you very much for all your help and patience

(Nick H - Somerset) ”“

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1. Limited Company

Trading through a Limited Company has become increasingly popular, due to flexibility and tax efficiency.

Whilst there are other options as detailed below, these rarely prove to be as tax efficient and/or compliant withtax laws. If you are contemplating starting your own business, this might be enough to put you off. However withthe benefit of our experience you will find it more straightforward than it may first appear.

2. Umbrella Company

This is usually a single company with a large number of workers. The advantages of an umbrella services maymean reduced paperwork and are an easy option if you only intend to contract for a short period.

Disadvantages of using an Umbrella service will include reduced income compared to other vehicles, returnsbeing inflated due to abuse of “HMRC approved schemes” (none exist), your income being at risk from theUmbrella going out of business and a risk of a HMRC investigation into your tax returns.

HMRC announced in the 2008 Pre-Budget Report that they intend to clamp down on abuses of expenses paidthrough umbrella companies - “5.104 Following the consultation Tax relief for travel expenses: temporary workersand overarching employment contracts, the Government has decided to leave the current rules unchanged.However, in the light of evidence from the consultation confirming poor levels of compliance in this area, HMRCwill refocus its efforts to ensure that the current regime is properly applied. If compliance does not improve, theGovernment may return to this at a later date.” (2008 Pre-Budget Report).

Note that any incorrectly paid expenses will be recovered from the employee and not the umbrella company.

Nixon Williams do not offer Umbrella Companies.

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3. Off-Shore Company

These arrangements come in a variety of schemes, commonly based in the Isle of Man (IoM). They seek to avoid UK taxby diverting your income though foreign partnerships or trusts.

Partnerships schemes seek to take advantage of tax agreements between the UK and say, the IoM – typical promises ofretaining 85% of your income are common, by paying no tax on the majority of your income.

Trusts typically attempt to make “loans” to you of your own money, the idea here is that a loan is not taxable; the onlytax being due is on the “benefit in kind” of an interest free loan.

At Nixon Williams we would caution anyone contemplating using such schemes, notes to consider being –

• HMRC are actively attacking these schemes following legislation in the 2008 Finance Act

• Unusually, HMRC have the powers to retrospectively apply the rules to past income

• Scheme arranger fees are usually in excess of 10% of your gross income

• Is it sensible to agree to a loan of your own money that could be demanded back in the future?

• You could be liable for unpaid tax, penalties and interest

• Generally when a scheme sounds too good to be true, it usually is!

• Do you want to sleep at night?

Nixon Williams does not offer off-shore arrangements.

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4. Sole Trader

This is a common way of operating your own business, popular with plumbers, taxi drivers, builders etc. This will entailregistering as self-employed with HMRC using a CWF1 form and paying Class 2 National Insurance contributions, usuallyby direct debit.

If this approach is what you choose we will assist with HMRC registration, VAT registration, record keeping and we caneven assist with opening a bank account.

Be aware that even if this method is what you would like, your clients or agency may not be prepared to engage you onthis basis. This is because if your self-employed status is challenged they could become liable for any extra tax and NICliabilities that may be due.

The Income Tax (Earnings and Pensions) Act 2003 Section 44 effectively prevents individuals from trading as sole traderwhere an agency is involved, as it obliges the agency to treat the individual as if they were an employee, and so requiredto deduct PAYE and NIC from any payments due.

Our charge for this service is £900 + VAT per annum, with the fees paid by monthly instalments of £75+VAT/month.

5. Partnership

If there are two or more people in your business, you might want to consider this structure. Each partner pays incometax, through the Self Assessment system, as well as Class 2 and Class 4 National Insurance – and the business itself paysVAT once you reach the registration threshold.

If this approach is what you choose we will assist with registration with HMRC, VAT registration, record keeping and wecan even assist with opening a bank account.

Our charge for this service (2 partners) is £1800 + VAT per annum, with the fees paid by monthly instalments. Additionalpartners are charged at £900+VAT per annum.

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6. Limited Liability Partnership (LLP)

An LLP is an alternative corporate business vehicle, introduced on 6 April 2001, which gives the benefits of limited liability but allows its members the flexibility of organising their internal structure as a traditional partnership.

An LLP is different from a traditional partnership in that it is a legal person separate from its members. In many ways it is a partnership in name only. It has “members” rather than partners and must be formally incorporated to exist. Because an LLP is a legal person it is subject to some parts of the Companies Act.

Two or more persons are able to incorporate as an LLP in England, Scotland or Wales. It is not possible to convert a company to an LLP or vice versa.

As a member of an LLP, you are self-employed and must register with the HMRC. Members of the LLP take remuneration in the form of drawings, which have no effect on the profits of the LLP declared for income tax purposes; in other words, drawings cannot be deducted from the profit figure toarrive at taxable profits.

If this approach is what you choose we will assist with registration with HMRC, VAT registration, record keeping and we can even assist with opening a bank account.

Our charge for this service (2 partners) is £1800 + VAT per annum, with the fees paid by monthly instalments. Additional partners are charged at £900+VAT per annum.

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What is required to start my business?

If you choose to trade through a Limited Company this will have to be registered at Companies House – we can arrange this for you.

To start trading through a limited company it will need to -

1. Register a PAYE scheme (so that the company can operate a payroll).

2. Register the company for Corporation Tax with HMRC.

3. Register the company for VAT (including the Flat Rate Scheme).

4. Open a company bank account.

We can assist with all of the above.

All companies will require at least one director (a company secretary is no longer obligatory). The director will usually be you.

Every company director has a personal responsibility to ensure that certain statutory documents are delivered to the Registrar of Companies, in particular:

• Annual Accounts

• Annual Returns

• Changes of address, directors or secretaries or their details

Thank you for the excellent work & service that I have received over the past year. It is very rare thesedays to find such qualities but I can truly say that I havebeen impressed by the prompt and quality of service.

(Daryl P – Watford)

“”

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Bank account

Your business will need a bank account; we have a facility with Cater Allen Bank (Abbey Group), to fast track bank accounts for clients. We can normally provide an account number as soon as the business is established. The account offers –

• Internet banking option

• Cheque book for easy access

• Telephone banking – available from 7am to 11pm, 365 days

• No minimum balance (the £5,000 minimum does not apply to our clients)

• Free banking for up to 30 transactions per month

• Free direct debit and standing order facilities

• Counter facilities at Royal Bank of Scotland branches

• Bill payment facilities

• Regular monthly statements

It is unlikely that Cater Allen will open an account if you have adverse credit history. You are free to open a bank account with any bank that you choose, in our opinion, Cater Allen provides an excellent service but it is your choice.

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Expenses

One of the most common questions is often, “What expenses can I claim?”There is no easy answer to this as all expenses must be “wholly & exclusively”for the business. However, typical expenses that may be claimed include (if thecontract is caught by IR35, see allowable expenses on page 22):

• Salaries • National Insurance Contributions (Employer’s) • Employer pension contributions • Business travel (including mileage and public transport) • Accommodation whilst away from home on business • Subsistence whilst working away from home • Lunch whilst working away • Accountancy Fees • Mobile telephone costs • Postage and stationery • Home office costs • Business computer equipment and software • Internet connection • Technical books and publications • Business entertaining • Subscriptions to approved professional bodies • Bank charges (if you are paying bank charges you need to change banks!)

If you are unsure about any expenses, please contact the office for advice. The main areas of expenses are covered in greater detail below:

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Travelling & Accommodation Expenses

Tax relief is available for travelling & accommodation expenses in certain circumstances, it is worthnoting that the legislation is designed to allow travel and subsistence to an employee who moves from site to site within their employment.

Relief is available for travel between home and a temporary workplace. You cannot claim for ordinary commuting.

A temporary workplace is where you go to perform a task of limited duration or for a temporarypurpose.

Whether you can treat their workplace as temporary depends upon how long you are based at oneparticular site or expect to spend at one site, the amount of time spent at a workplace is alsoconsidered.

In most cases a temporary workplace will be one that you do not NOR expect to be at the site for more than 24 months.

Example

If you sign a twelve month contract (at a new location), then you will be able to claim for most of thetravel/accommodation costs involved.

If, at the end of this contract you extend it for a further twelve months, at this stage you expect to be atthe site for a total of at least 24 months and so any claims for travel/accommodation would cease atthe date you sign the contract.

If you extended for just 11 months, you could continue to claim, because at this stage you do notexpect to be at the site for 24 months.

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There are some special circumstances that may affect any claims, please contact the office if in doubt.

If you are based at only one site whilst working through your company and then you close the company.

If you work at more than one site on the same contract

If you generally work at various sites within a defined location (e.g. City of London)

The main types of travel costs that may be claimed are as follows:

MILEAGE ALLOWANCE PAYMENTS

The following rates can be claimed for business journeys:

For cars: per tax year, first 10,000 miles at 40p per mile, over 10,000 miles at 25p per mile.

Other forms of travel (train, bus, plane, etc) are also eligible; however ensure that you obtain receipts for the journeys,overuse of taxis is not generally accepted so please avoid excessive use.

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Accommodation Expenses

Hotels & Guesthouses

Where an employee stays in a hotel or guesthouse relief is permitted in full for the costs actually incurred. As always theinvoice should be in the business name and supplied with the expense claim form.

Rented Flats

In many cases furnished accommodation (e.g. flats) can be obtained as a cheaper and more convenient alternative tohotel accommodation. Provided that the total cost of the accommodation is appropriate to the business need and isreasonable and not excessive tax relief should be allowed.

The cost will be accepted as reasonable where the total cost of providing the accommodation does not exceed the costof hotel accommodation of an appropriate standard.

Lunch/Meals

You will be able to claim for the cost of a sandwich etc, purchased on the way to a temporary workplace, or at lunchtime. We would suggest that the cost of this should be reasonable and you will need to retain receipts.

We would consider that the cost of this would include liquid (non-alcoholic) refreshments and should cover lunch at acafe etc.

What is not covered is the cost of making up a packed lunch at home or buying ingredients at a supermarket, such asbread and cheese etc.

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Insurance

By law, every employer must take out a policy for employer’s liability insurance, which covers the employer against claimsby the employee for injury etc. This cover is no longer required if the business only employs its owner.

Other insurance’s that you may consider taking out include:

• Public Liability Insurance – to insure you against claims from third parties that may sue if they have suffered from your actions.

• Professional Indemnity Insurance – to insure you against any claims made against you, for example, if software written by you does not work.

Mobile Telephones

The provision of one mobile phone is exempt from any tax charge. The exemption covers the telephone itself, any linerental and the cost of private calls paid by the employer on the telephone.

Notes:

• The number of phones provided for private use is restricted to one;

• Mobile phones provided to members of your family and household are excluded;

• To qualify, the contract must be in the name of the business and paid from the business bank account.

Extremely friendly staff and very promptresponses. Impressed with the service and will recommend.(Jonathan P – Sussex)

“”

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Internet Connection

You can claim for the cost of Internet/Broadband access at your home subject to the following:

• There is no separate billing or record of access connections (if there is then only the business connections can be claimed);

• No breakdown is possible between work and private connections;

• Private use is not significant;

• The contract must be in the name of the business and paid from the business bank account.

Pensions

Whilst retirement may seem a long way off it is important to start providing for your future pension as soon as possible.

The company, subject to certain restrictions may pay pension contributions. It may also be possible to provide Pension linked life cover, again paid by the business.

We can provide details of financial advisor who can assist with you future financial planning.

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Salary & Expenses for contracts caught by IR35

Under regulations (commonly known as IR35), there are restrictions on what expenses etc can be claimed by you throughthe company. The qualifying expenses are as follows:

• Travelling, accommodation and subsistence expenses that are allowable (see section on travelling expenses on pages 17-19)

• Employer contributions to approved pension schemes

• Professional Indemnity Insurance costs

• Subscriptions to approved professional bodies

• Employer National Insurance contributions

A further flat rate of 5% of the gross payment from the contracts. This does not have to be accounted for to calculate the“deemed salary”; the 5% allowance will be allowed in all cases.

Expense receipts/claims will be required to reclaim any VAT and to claim against Corporation Tax.

Note that you will also benefit from the VAT Flat Rate scheme – this will typically boost your income by 2.9% in year one.

The total of the above items will be deducted from the income from the contract(s) and this net amount will be paid as asalary to you. This salary is subject to tax and National Insurance in the normal way.

When we receive your monthly invoices, expense claim form and copy bank statements we will send you a report onwhat you have spent etc. and send you a payslip showing your salary and tax deductions.

Income tax and National Insurance contributions will be deducted as with any salary. The tax and National Insurancecontributions will usually be paid quarterly, we advise how much to pay and when it should be paid. We supply all youneed so that all you have to do is make the payment!

We also complete the PAYE annual returns, including P35, P60, P14 and P11d’s.

Although the level of expenses is restricted it is still beneficial to trade through your own business than remain apermanent employee.

Thanks for all your help this year, it was thebest move I did moving to your company, a lotbetter than an Umbrella company.(Paul T – West Yorkshire) ”“

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Benefits of trading through a Limited Company vs. An Umbrella Company -

• Lower fees – an umbrella company typically charge £120 per month, some even more!

• You can benefit from Flat Rate VAT – typical savings are in excess of £1,400

• Your money is protected if another Umbrella company goes into liquidation

• Same level of expenses are available through your own company

• 5% Allowance free from tax under IR35 rules

Many umbrella companies declare to be “IR35 safe”, “IR35 exempt” – whilst this is true, they fail to advise you that you will be worse off due to the points mentioned above.

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TaxesIncome Tax

Fully known as Pay As You Earn, this is the tax deducted from the salary paid by the company. The tax collectedis usually paid every three months and falls due on the 19th of January, April, July and October.

The Income Tax rates are as follows (2009/10):

Personal Allowance (free of tax) £ 6,475

Basic Rate on next £37,400 20%

Higher Rate on taxable income over £37,400 40%

National Insurance

National Insurance is due by both employee (you) and employer (your company) on any salary which is paid.National Insurance is paid at the same time as PAYE. The employee pays at the rate of 11% on salary between£5,715 to £43,875 and 1% above £43,875. The employer pays at the rate of 12.8% on all salary over £5,715.

VAT (Value Added Tax)

VAT is charged at 15% on your services; this is paid over on a quarterly basis. Less any VAT that you are claimingfor goods and services purchased if you are not in the Flat Rate Scheme (see below).

Most clients will benefit from the VAT Flat Rate Scheme – you still charge 15% VAT; but the business simply paysover a reduced amount, typically 11.5% (10.5% in the first year) of the gross turnover.

Thanks for all your kind assistance with this – it is a realpleasure to deal with all Nixon Williams accountants. In my experience the service is outstanding, professionaland second to none.

(Julian W – South Wales)

“”

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Corporation Tax

Limited Companies pay Corporation Tax on itsprofits. The current rate for small companies is 21%.This rate is scheduled to rise to 22% from April2010. This tax is paid nine months after thecompany’s year-end.

If you trade through a limited company and receivedividends, additional personal taxes may be due ifyour total income exceeds the higher ratethreshold. In the tax year (2009/10) any income inexcess of £43,875 will be subject to higher rate tax.You will need to save this extra tax in a personalsavings account each month. For a veryapproximate amount to save, use the monthlycalculation below:

(Gross salary + net dividend - £3250) X 25%

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Dividends

Provided that the recipient of the dividend is not a higher rate tax payer then no further tax will be due on the dividend.The dividend received would be treated as tax paid.

Higher rate tax payers will be liable for an additional charge on any dividends that exceed the higher rate threshold.

Example

Net Dividend £900 90%

Tax Credit £100 10%

Gross Dividend £1,000 100%

Basic rate and non-taxpayers will receive £900 with tax fully paid – there is no further liability.

Higher Rate Taxpayers will be liable for additional tax as follows:

Gross Dividend £1,000

Tax @ 32.5% £325

Less Tax Credit £100

Net Additional Tax Due £225 (=25% of net dividend)

Net Dividend after tax £675 (=75% of net dividend)

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Self Assessment Tax Returns

Self-Assessment is the term used to describe personal tax returns issued by HMRC. They are mainly issued on the 6th April each year and cover the preceding tax year. The tax year covers the period 6th April to the following 5th April each year.

The tax return is usually due no later than 31st January after the end of the tax year.

Any outstanding taxes that are owed are due by 31st January following the tax year in question.

Example

A tax return for the Tax Year 2008/09 (return issued 06/04/09) -

The Tax Return is due by 31st October 2009 if you file a paper tax return. The Tax Return is due by 31st January 2010if it is filed online.

Any taxes that are due must be paid by 31st January 2010 or interest and possibly a surcharge will be charged.

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You already have your own business? Transferring to Nixon Williams from your current accountant (or even if you do not have an accountant) is very easy. Just complete the relevant form with some basic details, together with the items listed on the application form and we can start the transfer.

We will contact your old accountant and obtain the other details we need from them.

Once we have received the details we need, we will check that the accounts are in order including checks on the VAT account, PAYE/NIC payments, Taxes etc.

As soon as the transfer is complete you can start to enjoy all of the benefits of our service as listed in this brochure.

You and your company have been great, very professionaland helpful. I couldn't be more satisfied at this point. Thanks foreverything and I will chase you up when I have more questions.

(Tony G – Suffolk)

“”

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How much will it cost?

There are no transfer fees or charges.

Assuming that we take-over at the start of your new financial year the fees will be simply £75 +VAT per month, this equates to £900 + VAT per annum.

If you have already been trading for a few months when we start acting for you there may beadditional fees payable, please contact the office for details if this applies to you.

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How much can I expect to retain through my business? Limited Company £ £ £ Weekly Rate 1,000 1,500 2,000

No Expenses Claimed 790 (79.0%) 1,094 (72.9%) 1,399 (70.0%)

Expenses of £100 pw claimed 823 (82.3%) 1,135 (75.7%) 1,439 (72.0%)



Assumptions –

• Tax rates & allowances for 2009/10 used • Contract(s) not caught by IR35 • Salary paid in line with National Minimum Wage (see below) • Includes Flat Rate VAT savings • Includes all company & personal taxes due • Includes Nixon Williams fees of £75+vat pcm

Although we do not recommend it, a higher net income can be achieved by only paying a salary up tothe NIC threshold of £5,715 – this would produce the following income – Limited Company £ £ £ Weekly Rate 1,000 1,500 2,000





The above table is based on the same assumptions as above, apart from the level of salary paid.

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Sole Trader £ £ £ Weekly Rate 1,000 1,500 2,000





Assumptions – • Tax rates & allowances for 2009/10 used

• Contract(s) not caught by IR35

• Includes Flat Rate VAT savings

• Includes all business & personal taxes due

• Includes Nixon Williams fees of £75+vat pcm

Our team at Nixon Williams will be delighted to provide a more exact estimation based upon your own individual circumstances.

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Your Questions Answered

Q. I am new to contracting and I have not started my business?

A. We offer a FREE start up to all new clients who use our services for at least twelve months. (We charge £100 for the set up if you stop using us within the first twelve months).

Q. I live 125 miles away from Nixon Williams’ office, am I too far away?

A. No. We offer a nationwide service to our clients, all our work can be carried out at the office using post, email, fax etc.

Q. What happens if I need help?

A. You may email, telephone, fax or write with any query, we will respond as soon as we can, usually the same day.

Q. What if the “IR35” rules do not apply to my business?

A. No problem. If, after reviewing your contract, the IR35 rules do not apply, simply let us know and we will deal with your accounts accordingly.

Q. How much notice must I give if I want to stop using your services?

A. In the unlikely event that you wish to stop using the service, all we require is one month’s notice.

Thanks for this. Amazing turnaroundconsidering I only posted the envelope at 6pmlast night! I am loving this new service!

(James C – Cambridgeshire)

“”

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Q. How quickly can I start to use the service?

A. Simply return the application form, as soon as we receive it we will get working on starting your business, remember we will also need the ID documents.

Q. What is the cost of closing my business?

A. We charge a standard fee of £138 (inc. VAT); however depending upon how long you have traded, there may be a small additional charge to cover the preparation of the accounts.

Q. What expenses can I use the 5% allowance for?

A. If the contract is subject to the IR35 rules, a flat 5% allowance is given in all cases when calculating the deemed salary. The purpose of this is to pay for administrative costs of the company; any unused part will form part of the profit and can be paid as a dividend.

Q. What do I do if I have any further questions?

A. You may contact one of the Nixon Williams team by one of the following ways:

Telephone: 01253 362000

Fax: 01253 362001

E-mail: [email protected]

www.nixonwilliams.com

Or you can write to us and we will respond by return.

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Documents

GUIDE TO PREMIER SERVICE