CITB-ConstructionSkills NI 2013 Annual Levy Return Guidance Notes
|
|
- Allyson Rose
- 5 years ago
- Views:
Transcription
1 CITB-ConstructionSkills NI 2013 Annual Levy Return Guidance Notes A step by step guide to completing your Annual Return Form Construction Industry Training Board trading as CITB-ConstructionSkills NI
2
3 Important Notice to Levy Payers Levy CITB-ConstructionSkills NI is a statutory training board with the purpose of encouraging the adequate training of persons employed in or intending to be employed in the construction industry in Northern Ireland. Consequently CITB- ConstructionSkills NI provides a wide range of services including training advice and guidance on training grants. Industry continue to support CITB-ConstructionSkills NI and a recent Employer Tracking Survey concluded that 75% of employers think the Levy/Grant system is important for maintaining the level and quality of training within the industry as a whole. As it is considered that your business activity or a portion of your business activity is within scope as defined by Schedule 1 of the Industrial Training Board Order 1964, CITB-ConstructionSkills NI need to determine if you will be required to pay a training levy and, if so, the amount. The legislation requires you to complete the Annual Return Form to enable CITB-ConstructionSkills NI to calculate your levy and as a result you are respectfully asked to submit it to CITB-ConstructionSkills NI not later than 4.00pm on 30 August For the forty-ninth levy period, (1 September 2013 to 31 August 2014) the levy will be 0.6% of the total of all emoluments paid by you for construction work in Northern Ireland to employees and self employed labour only subcontractors who are not themselves levy payers. The levy threshold for the training year 1 September 2013 to 31 August 2014 will remain at 80,000. Please note that if you fail to complete the Annual Return Form, CITB- ConstructionSkills NI has the right to estimate your emoluments for the relevant tax year. CITB-ConstructionSkills NI also has the right to inspect emoluments for up to 5 years or from the date of registration, which ever is the greater. Please keep copies of cumulative gross pay per month together with HM Revenue & Customs CIS Scheme monthly returns. CITB-ConstructionSkills NI is required by law to examine these. You are asked to note that for the purposes of interpretation the term business is deemed to include Limited Companies, Partnerships, Limited Liability Partnerships, Sole Traders or any other persons involved in any commercial enterprise or activity within construction as defined in the Industrial Training (NI) Order
4 Definitions Emoluments are gross wages paid in the relevant tax year to Pay As You Earn (PAYE) and subcontractors. Working Directors are directors who make executive decisions in the Board Room, and take an active part in decision making and are involved in the day to day running of the business. Supply & Fit Contractors CITB-ConstructionSkills NI determine a supply and fit contractor to be a contractor who supplies materials representing 10% or more of the value of the contract. Please note if this is the case you should not include any of the payment i.e. materials or labour, in your calculations when completing your Annual Return form. Main Activity is the activity which you would spend most time involved in. Secondary Activity is an activity which you would be involved in frequently but would not take up the majority of your time. Construction Establishment is a construction activity which is operating in Northern Ireland for a period of 27 or more weeks in the tax year ended April Levy Threshold The limit at which levy becomes payable. Currently 80,000 of total gross emoluments. Interest Charge To facilitate the timely recovery of levy for the purpose of investment in training, interest will be charged on all overdue levy raised in the forthcoming training year (Levy Period 49). With effect from 1 October 2013, interest at a rate of 8% gross per annum will be calculated from the date upon which accounts become overdue (30 days after levy assessment has been raised) up to the date of payment. Barry Neilson Chief Executive CITB-ConstructionSkills NI Nutts Corner Training Centre 17 Dundrod Road, Crumlin, Co Antrim BT29 4SR Tel:
5 Points to Remember when Completing the Annual Return Form Annual Return Forms must be completed and returned before 4.00pm on 30 August 2013 Options will not be accepted after 4.00pm on 30 August 2013 under any circumstances Annual Return Forms can be completed online at on or before 30 August 2013 Username and Password for online Returns can be found on the front of the 2013 Annual Return Form or you can contact CITB-ConstructionSkills NI for these details If your company trading name has changed please make sure you amend the details on the Annual Return Form Emoluments to be included should be the Gross emoluments to PAYE and Labour Only Subcontractors relating to Northern Ireland Exclude payments made for work carried out outside Northern Ireland Exclude payments to labour only subcontractors who are themselves levy payers and included in the 2013 registered list of levy payers A supply and fit contract is when the materials total more than 10% of the value of the contract Exclude payments made to supply and fit contractors Complete Part 5 or Part 7 of the form not both You cannot pay by direct debit if you have taken the Current Year Option (Part 5) You cannot pay by direct debit if you have not completed your Annual Return Form Please assist CITB-ConstructionSkills NI by completing your address as we plan to communicate more with employers via Levy Payers Certificates are only issued upon request and must be requested well in advance of requirement. Please allow a minimum of 5 working days for issue following your request. Please note failure to submit the Annual Return Form will result in any grants claimed being declined * (see Terms & Conditions of Grant 2013) 3
6 Guidance on Completion of 2013 Annual Return Form Note 1 Your Details Please complete in the right hand column any changes to your previous details. These details are all deemed essential and we would encourage you to complete all contact details including contact telephone numbers and addresses. CITB-ConstructionSkills NI would encourage you to provide at least one contact address to enable us to increase communication by means of . Not e 2 Construction Establishment and Establishment Details To ensure that a fair and reasonable system is applied to all employers working in construction, levy is only collected from the construction activity of an employer who carries out multiple activities both construction and non construction related. The conditions are: An employer who owns two or more construction establishments may elect to have all establishments assessed as if they were a single establishment. We require you to identify on your Annual Return Form all establishments construction related and non construction related. If employee skills are transferable between construction activities and non construction activities, levy must be paid on the total emoluments. If construction activities which are not specified within our legislation are part of your establishment, CITB- ConstructionSkills NI will undertake an assessment through an audit process to determine the main activities of the business. If the majority of the activities fall within our legislation levy will be collected on the total emoluments. You must advise us in writing if you wish to receive a joint assessment notice. Note 3 Main Activity of a Business CITB-ConstructionSkills NI is required by law to collect levy from employers who are engaged in an activity within the construction industry in Northern Ireland. Note 4 Member of an Employer Organisation We consult regularly with employers organisations on key issues affecting the needs of the industry. It is important that you tell us of all the employers organisations that you belong to. This enables us to ensure that those we consult with represent the majority of our registered employers to measure support for future proposals. Be assured we do not pass financial information you give us to any employers organisations (except where legally required). 4
7 Note 5 Current Year Option Please complete Part 5 if you wish us to calculate your levy using emoluments for the current tax year i.e. the tax year commencing 6 April Once an election has been made it cannot be withdrawn or amended. Employers who elect to have their levy calculated on this basis will be issued Option Forms in October 2013 and April 2014 which must be returned detailing emoluments for the periods 6 April 2013 to 5 October 2013 and 6 October 2013 to 5 April The Board will issue notices of assessment for each of these periods. It is not possible to pay your levy by Direct Debit if you elect to take the Option. NB: If you wish to elect for the Option, your completed Annual Return Form must be received by CITB- ConstructionSkills NI no later than 4.00pm on 30 August CITB-ConstructionSkills NI will accept online, faxed or ed copy on or before 4.00pm on 30 August We will not be held responsible for Option applications which have not been received prior to the deadline stated. Applications received after 4.00pm on 30 August 2013 will be refused without exception. No excuses will be accepted for late options or options not received prior to the deadline. Please ensure if you post your form that you have allowed sufficient time for it to be received. CITB-ConstructionSkills NI would advise anyone wishing to avail of the option to ring on to ensure its receipt before 4.00pm on 30 August Note 6 Number of Employees on PAYE Please write in Part 6 the number of employees directly employed during the tax year ended 5 April Note 7 Payments (i) Emoluments to be included - PAYE You must include the total GROSS emoluments (before deductions) made to all employees (including working directors, administrative, technical and clerical staff as well as operatives) which are taxed under Schedule E. Do not include emoluments relating to pensions, catering staff, or payments to employees which relate to work outside Northern Ireland. Also see Note 2 for information on establishments. Following the introduction of Real Time Information (RTI) by HMRC, the year end forms P35 and P14 will no longer exist. Instead, employers will send a document called a Full Payment Summary (FPS) every time they pay their employees throughout the year. 5
8 6 These documents will contain PAYE information required on the Annual Return Form. It is therefore essential to retain a copy of each of these. Computerised Payroll If your payroll is computerised and has the facility to produce an end of year report that shows Gross Taxable Pay in this employment, please produce it. This is not required for HMRC End of Year returns, but will easily provide the gross payroll figure needed for the Annual Return Form. Ensure the report includes amounts for leavers during the year, not just staff employed at the end of the tax year. (ii) Emoluments to be included labour only subcontractors You must include the total GROSS emoluments (before deductions) made to labour only subcontractors, under labour only agreements plus any emoluments made to employment agencies for labour. Do not include VAT. If you employ labour only subcontractors who are not levy payers, you are liable to pay levy on all emoluments made to them. Also see Note 2 for information on establishments. You are advised to keep records of all payments included in this calculation as we are required by law to examine them. (iii) To be excluded: Emoluments to labour only subcontractors who are themselves levy payers. The CITB-ConstructionSkills NI Registered List of Levy Payers contains all levy payers registered in Northern Ireland. Please refer to this list when making your calculations. Employers registered after the date of the publication may apply for a Levy Payers Certificate. If you have excluded employers who have produced a certificate we advise that you keep a copy for your records. Emoluments relating to subcontractors for work conducted outside Northern Ireland. Emoluments relating to administration or support staff working in Northern Ireland who only support activities outside Northern Ireland. You are advised to keep records of all payments included in this calculation as we are required by law to examine them. Pensions or emoluments relating to any catering staff. Employers National Insurance Contributions. See Note 2 for information on establishments.
9 Note 8 Accountant Details Please complete this section with details of your accountant. Note 9 Direct Debit Payments CITB-ConstructionSkills NI is aware of the current hardships of the construction industry and would encourage levy payers to pay their levy assessment by Direct Debit for which there is no additional charge. This process allows levy payers to pay the levy in 10 equal monthly instalments. Please tick this section and refer to Page 10 for further details. Although we encourage levy payers to commence paying by Direct Debit in October, we will accept this request any time between October and July provided you have supplied actual emoluments. Payment by Direct Debit can only be made if you have provided CITB- ConstructionSkills NI with actual emoluments for the current year. Direct Debit payments must be applied for and a mandate completed annually. Please note that if you are audited during the year and the amount of levy due changes, you will receive a revised schedule of payments prior to CITB- ConstructionSkills NI collecting the next instalment of levy. Additional levy for prior years cannot be collected by Direct Debit. Maximise your Grant Return increase your grant payment by 2.5% when you claim your grant online increase your grant payment by 2.5% when you pay your levy electronically ie by Direct Debit or BACS*. increase your grant payment by 5% when you claim grant online and pay levy electronically ie by Direct Debit or BACS*. This additional grant support will be processed automatically on receipt of each online grant claim when the above criteria have been met. All other conditions of grant apply. Note 10 Registration If you believe that someone should be on the list of Registered Levy Payers and is not, please provide full names and addresses in this section. Please remember, CITB-ConstructionSkills NI can only register someone who is an employer, in the construction industry in Northern Ireland and levy only applies to those who pay out more than 80,000 per year in emoluments for work in Northern Ireland. You should not exclude a labour only subcontractor from your Annual Return Form to CITB-ConstructionSkills NI unless you are certain they are a levy payer. If you are in any doubt you should contact CITB-ConstructionSkills NI. * payment to be made within 30 days from date of invoice 7
10 Note 11 Declaration Please ensure that all information supplied on this form is correct to the best of your knowledge and signed by someone in authority within your establishment. Queries If you have any difficulty completing this form, please contact us on (028) or CITB-ConstructionSkills NI Website CITB-ConstructionSkills NI s website has the facility to allow employers to file their Annual Return Form online and we would encourage all employers to use this facility. Your username and password are on the front cover of the 2013 Annual Return Form for your convenience. Grants can also be submitted online. Please visit our website at 8
11 Levy on Emoluments to Labour Only Subcontractors? Employers must pay a levy on payments to labour only subcontractors as well as on direct employees. The employer must include in the Annual Return Form the total of all emoluments made for labour only services in the last tax year. This includes emoluments to all firms and individuals, who are not registered with CITB-ConstructionSkills NI. CITB- ConstructionSkills NI s annual list of registered levy payers gives the names of all active levy payers. Employers should declare gross emoluments before any deductions (other than pensions) for example, insurance or tax. Employers should not include VAT on the payments. Under the Industrial Training (Northern Ireland) Order 1984 CITB- ConstructionSkills NI levies employers in the construction industry. The Order does not give authorisation to employers to levy or make deductions from any amounts paid to a labour only subcontractor or other worker. However, Part IV of the Employment Rights (NI) Order 1966 enables an employer to make a deduction from emoluments of a worker employed by him when: The deduction is authorised under the worker s contract, Or The worker has previously signed in writing his agreement or consent to the making of the deduction. There have been a number of cases before industrial tribunals about employer deductions of CITB levy. The tribunals have made it clear that the deductions are legal only if the worker has agreed beforehand The condition shown above of the Employment Rights (NI) Order applies to deductions made from labour only subcontractors as well as employees on PAYE. You may want to get legal advice about your own circumstances. 9
12 Pay your Levy the easy way and sign up for CITB-ConstructionSkills NI s Direct Debit Scheme CITB-ConstructionSkills NI is offering all employers the opportunity to pay their levy in 10 monthly Direct Debit instalments at no extra cost. We would encourage employers to sign up to direct debit in order to ease the burden of paying levy in the alternative two instalment method. A grant enhancement is available to employers who claim grant online and sign up to pay levy by direct debit. Please refer to the terms and condition of grant for full details. All you need to qualify for Direct Debit is to: Complete your 2013 CITB- ConstructionSkills NI Annual Return Form before 4.00pm on 30 August 2013 and return it to the Levy Team, CITB-ConstructionSkills Northern Ireland, Nutts Corner Training Centre, 17 Dundrod Road, Crumlin, Co Antrim, BT29 4SR. Complete the Direct Debit Mandate which is enclosed with the Annual Return Form and return it to the Levy Team, CITB-ConstructionSkills NI, Nutts Corner Training Centre, 17 Dundrod Road, Crumlin, Co Antrim, BT29 4SR. Even if you have previously signed up to pay by Direct Debit please complete and return a new mandate. CITB-ConstructionSkills NI makes no charge for the direct debit service and you will receive notice of how much is payable before any monies are collected from your bank. After you have agreed to pay by Direct Debit instalment, we will do the rest for you. Your levy will be calculated in October 2013 and will be debited from your account in 10 equal instalments commencing in October CITB-ConstructionSkills NI can only calculate levy based on the information provided on the Annual Return Form. Direct Debit Mandates must be completed annually as CITB- ConstructionSkills NI can only apply the direct debit scheme to employers who have provided actual figures on their 2013 Annual Return Form. CITB-ConstructionSkills NI can only collect levy by direct debit for the current training year. If you have previously paid by direct debit and have had a recent adjustment to your account for prior years incurring additional levy, this amount cannot be collected by the current direct debit scheme and payment should be made by cheque/ BACS or debit or credit card. 10
13 Maximise your Grant Return increase your grant payment by 2.5% when you claim your grant online increase your grant payment by 2.5% when you pay your levy electronically ie by Direct Debit or BACS*. increase your grant payment by 5% when you claim grant online and pay levy electronically ie by Direct Debit or BACS*. This additional grant support will be processed automatically on payment of relevant grant claims when the above criteria have been met. All other conditions of grant apply. You cannot pay by direct debit if you have elected to base your levy on the 2013/2014 tax year i.e. the Option. * payment to be made within 30 days from date of invoice 11
14 Answers to Our Frequently Asked Questions Q1 A Q2 A Q3 A Q4 A Why am I registered with CITB-ConstructionSkills NI? You are required to register if you are an employer who is involved in a construction activity in Northern Ireland and working for 27 or more weeks in the tax year. How do I de-register with CITB-ConstructionSkills NI? You cannot de-register with CITB- ConstructionSkills NI unless you cease trading or your main activity changes and falls outside the scope of the legislation. If your main activity has changed, please notify us in writing immediately. I have received an Annual Return Form, how do I complete it? Please use these guidance notes provided with the form which will explain what is required. You can, if you wish, fill your 2013 Annual Return Form in online at before 4.00pm on 30 August Alternatively, please contact us and we can talk you through it. What figures do you require on my Annual Return form? You must give the gross amount paid to all employees PAYE including working directors and Q5 A Q6 A any bonuses paid. You must also give us the gross figures for labour only subcontractors who are not themselves levy payers. Emoluments for work outside Northern Ireland should not be included. Also emoluments for administration and support staff supporting activities outside Northern Ireland should not be included. If work is undertaken both in and outside NI, emoluments should be apportioned between these areas. How and when is levy calculated & invoiced? Your emoluments for the tax year are multiplied by the appropriate levy rate. Invoices are raised in two instalments October & February, unless you have elected to pay by Direct Debit, or if the Option is taken you will be invoiced in October & April. What is a construction establishment? It is a construction activity which is operating in Northern Ireland for a period of 27 or more weeks in the relevant tax year. 12
15 Q7 A Q8 A What does construction establishment mean to my business? If applied we will only collect a levy on the construction activities of your business if they are above the levy threshold. What is the Option? The Option is when levy is calculated on the current tax year figures i.e. April 2013/14. You would only take the Option if your emoluments were going to be less in the current tax year than in the previous year or if it is your first year of trade and you wish to avail of grants. The deadline for receiving Option requests is 4.00pm on 30 August 2013, unless it is your first year of trade. This deadline is strictly adhered to. Late Option requests will be refused without exception. Q9 A What are the benefits of being registered with CITB- ConstructionSkills NI? As a registered in scope employer you can claim grant for training and qualification achievement in many disciplines that will improve the performance of your business. In addition to the financial benefit that CITB-ConstructionSkills NI grant scheme provides, you also receive benefits from services including training and careers advice. The Mobile Training Unit (MTU), which can deliver a range of health and safety training on site, is free of charge to registered in scope employers. Identification of training providers and their courses is also available through the training directory. Q10 Can I pay by instalments? A Yes. You can elect to pay by direct debit in 10 equal monthly instalments commencing in October and ending in July if you have provided actual figures. You must notify CITB- ConstructionSkills NI if you wish to pay by direct debit by completing Part 9 of the Annual Return Form and completing a Direct Debit Mandate annually 13
16 Q11 Why is the person I am working for deducting levy from my pay? A CITB-ConstructionSkills NI is the only body authorised to collect levy but it is a matter between you and your employer what arrangement you have agreed on. It is unlawful for anyone to make a deduction from your emoluments without your consent. Q12 Can I get a Levy Payer Certificate to show the main contractor that I am paying levy directly to CITB- ConstructionSkills NI? A A Levy Payer Certificate can be issued to any levy payer upon request. Please allow a minimum of 5 working days for receipt. Q13 Do I include VAT? A No. VAT should not be included. Q14 What methods of payment do you offer? Electronic (i.e. BACs) Sort Code: A/C No: A/C Name: Construction Industry Training Board (Please quote your CITB- ConstructionSkills NI registration number if paying electronically) CITB-ConstructionSkills NI will not be responsible for any costs associated with online payments. Direct Debit Figures must be actual and payments are taken over 10 months Cheque Made payable to CITB and paid within 30 days from date of invoice. Debit/Credit Card Call with card details within 30 days from date of invoice. Q15 What facilities are available online? A We are continually updating our website depending on the requirements of the industry and will introduce additional items as and when available. We have recently commenced paying grant directly into the employer s bank via BACs for those employers who have requested this method of payment. You can currently do the following online: Complete your Annual Return Form and submit it before 4.00pm on 30 August Complete grant applications online Check the Training Directory online. Check latest news and events online. 14
17 Maximise your Grant Return increase your grant payment by 2.5% when you claim your grant online increase your grant payment by 2.5% when you pay your levy electronically ie by Direct Debit or BACS* increase your grant payment by 5% when you claim grant online and pay levy electronically ie by Direct Debit or BACS* For further information contact: CITB-ConstructionSkills Northern Ireland, Nutts Corner Training Centre, 17 Dundrod Road, Crumlin BT29 4SR Tel: Fax: This additional grant support will be processed automatically on payment of relevant grant claims when the above criteria have been met. All other conditions of grant apply. Q16 Can I fill the Option Forms in Online? A Yes. You can complete the 2013 Annual Return Form and elect to have your levy based on the 2013/14 tax year online however, there is no current facility to complete the first or second option forms online. These forms will be posted to you in October and April and should be completed within 30 days and returned to CITB- ConstructionSkills NI. * payment to be made within 30 days from date of invoice 15
18 FREE Construction Employer Events during For more information on the Grant Scheme and to find out about all of CITB-ConstructionSkills NI s other products and services, come along to one of our FREE Employer Events held in key towns and cities in NI, as listed below: 16 Town Date Venue Belfast 10/09/2013 Wellington Park Hotel Armagh 17/09/2013 Armagh City Hotel *Newry 10/10/2013 Newry Enterprise Centre *Enniskillen 23/10/2013 Fermanagh Enterprise Centre *Dungannon 07/11/2013 Dungannon Enterprise Centre *Derry/Londonderry 14/11/2013 Northwest Business Complex *Ballymena 20/11/2013 Ballymena Business Centre Lisburn 03/12/2013 Lisburn Enterprise Centre Omagh 14/01/2014 Silverbirch Hotel Bangor 21/01/2014 SIGNAL Centre of Business Excellence Enniskillen 04/02/2014 Killyhevlin Hotel Downpatrick 11/02/2014 St Patricks Visitor Centre Strabane 11/03/2014 Strabane Enterprise Agency Craigavon 08/04/2014 Craigavon Industrial Dev Org (CIDO) Carrickfergus 20/05/2014 Carrick Enterprise Agency Ltd (CEAL) Coleraine 10/06/2014 Causeway Enterprise Agency Belfast 17/06/2014 Castlereagh Enterprises Ltd These events are short and informal and have been designed to help you, the construction employer make sure you re getting what you are entitled to. Event Programme All events led by CITB-Constructionskills NI commence at 10am with Registration, tea/coffee and light breakfast and will conclude at 11.30am. Grants what is available to you and how to claim Levy what the money is used for and how it is returned to you Training courses and information on the facilities available at Nutts Corner Training Centre The Mobile Training Unit (MTU) information on the courses available and how to book Other funded training programmes or initiatives available to construction employers in NI Register now by events@citbcsni.org.uk or telephone * The events above highlighted in blue will be led by Health & Safety Works NI (HSWNI). For more information about these workshops and to register go to HSWNI's website:
19
20 For further information contact: CITB-ConstructionSkills NI Nutts Corner Training Centre 17 Dundrod Road Crumlin BT29 4SR Tel: Fax: CITB-ConstructionSkills, CIC and CITB-ConstructionSkills NI are working as ConstructionSkills, the Sector Skills Council for Construction
CITB. Annual Levy Return Guidance Notes A step by step guide to completing your Annual Return Form CONSTRUCTION INDUSTRY TRAINING BOARD NI
Annual Levy Return Guidance Notes 2014 A step by step guide to completing your Annual Return Form www.citbni.org.uk Important Notice to Levy Payers Levy CITB NI is a statutory training board with the purpose
More informationA step by step guide to completing your Annual Return Form CITB trading as CITB-Construction Skills Northern Ireland
CITB-ConstructionSkills NI 2011 Levy Return Guidance Notes A step by step guide to completing your Annual Return Form CITB trading as CITB-Construction Skills Northern Ireland Important Notice to Levy
More informationLocal Authority Arts and Culture Expenditure Survey
Local Authority Arts and Culture Expenditure Survey 2006 to 2013 A summary of key findings from a survey of local council s Culture and Related Services income and expenditure June 2015 Strategic Development
More informationLisburn & Castlereagh Council Area Profile
Council Area Profile July 2018 Sources: Various Invest NI Supported Business Performance (2017) Key Performance Indicators (KPIs) are collected from a sub-set of Invest NI businesses who are significant
More informationNORTHERN IRELAND COURTS AND TRIBUNALS SERVICE: ADEQUACY OF THE COURTS ESTATE. A follow-up review of inspection recommendations
NORTHERN IRELAND COURTS AND TRIBUNALS SERVICE: ADEQUACY OF THE COURTS ESTATE A follow-up review of inspection recommendations July 2015 NORTHERN IRELAND COURTS AND TRIBUNALS SERVICE: ADEQUACY OF THE COURTS
More informationDirect Earnings Attachment. A Guide for employers
Direct Earnings Attachment A Guide for employers February 2017 What this Guide is about This guide explains what you, as an employer, need to do if Debt Management, as part of the Department for Communities
More informationTAX TAX & ACCOUNTANCY & ACCOUNTANCY
TAX & ACCOUNTANCY Open and friendly approach We are local to you, with a free initial consultation. Happy to meet you out of hours too. Up-front pricing Fixed fees, payable monthly, no surprises. Easy
More informationDirect Earnings Attachment. A Guide for employers
Direct Earnings Attachment A Guide for employers August 2016 Direct Earnings Attachment A Guide for Employers Publication Date: August 2016 1 What this Guide is about This guide explains what you, as an
More informationProvided by Scottish Widows Bank SUMMARY BOX SUMMARY BOX. The interest rate is variable. The current rate is shown in the table below.
E-CASH ISA 3 Provided by Scottish Widows Bank SUMMARY BOX PLEASE READ THIS SUMMARY BOX BEFORE YOU COMPLETE THE APPLICATION AND THEN KEEP IT FOR YOUR RECORDS. DON T RETURN IT WITH THE APPLICATION. This
More informationConstruction Industry Scheme
Construction Industry Scheme Produced by Tax Training Ltd. www.taxtrainingltd.co 020 8224 5695. March 2018 Introduction The Construction Industry Scheme (CIS) is designed to ensure that subcontractors
More information1. Background The Department of the Environment NI has issued a consultation paper titled Policy options for a Bill to introduce recycling targets.
Briefing 13/27 June 2013 Consultation on the introduction of recycling targets in Northern Ireland To: Contacts in Northern Ireland For information only: Contacts in England, Scotland and Wales Key issues
More informationA Guide for Employers Date: August 2016
Direct Earnings Attachment A Guide for Employers Date: August 2016 v3.0 December 2017 What this Guide is about This guide explains what you, as an employer, need to do if Debt Management, as part of the
More informationNorthern Ireland Pensioners Parliament Heating Costs Survey
Northern Ireland Pensioners Parliament Heating Costs Survey May 2014 Contents Background 3 Key findings 4 Who completed the Heating Costs Survey? 5 Average expenditure on heating 6 Cutting down on other
More informationTax Deadlines in 2018
Tax Deadlines in 2018 Business Information Factsheet BIF483 December 2017 Introduction There are five main types of tax that are relevant to firms: income tax, corporation tax, National Insurance (NI),
More informationAccountants who care
Accountants who care Decimal Accountancy is a forward thinking firm lead by a qualified and experienced Chartered Management Accountant, based in London. We provide a personalised business service to support
More informationStreamlining claims. Clear advice on eligible costs
Streamlining claims Clear advice on eligible costs Does this apply to your claim? More time to make a claim The way Invest NI customers claim for eligible expenditure has changed, this information sheet
More informationUniversal Credit replaces six benefits:
Universal Credit replaces six benefits: Income Support Income-Based JSA Income-Related ESA Child Tax Credits Working Tax Credits Housing Benefit To be eligible the claimant must: Accommodation remaining
More informationTUTOR IZABELA DRABIK. Introduction to Payroll System
TUTOR IZABELA DRABIK Introduction to Payroll System National Insurance Number ( NIN) The UK Tax Year Dates And Filing Deadlines The Payroll System Gross and Net Pay calculation The PAYE Payslips The PAYE
More informationPAYROLL COURSE SUMMARY
PAYROLL COURSE SUMMARY Before you attempt assignment 9 we d recommend that you revise the following areas. This will also help with the retention of vital information in preparation for your Mock & final
More informationDirect Earnings Attachment
Direct Earnings Attachment A more detailed guide This detailed guidance has been developed to complement the publication Direct Earnings Attachment - A Guide for Employers. It is intended to provide employers
More informationThe guide to starting your own business
Ltd Chartered Certified Accountants & Registered Auditors The guide to starting your own business Written By: Roger Poulter FCCA Table of contents 1. The Overview 2. How to trade 3. Keep the Tax people
More informationPersonal Lending Products
Personal Lending Products Terms and conditions Applies from 15th July 2017 Introduction The details of your credit facilities are set out in the agreement which comes with this booklet. The agreement
More informationebrief for freelancers and contractors Real Time Information & its implications for contractors
ebrief for freelancers and contractors Real Time Information & its implications for contractors The facts behind Real Time Information Intouch Accounting the personal online accounting adviser for contractors
More informationOnline Trade Credit Account Form Pay nothing for up to 60 days.
Online Trade Credit Account Form Pay nothing for up to 60 days. Enjoy flexible credit with all your purchases online Financial Flexibility: Shopping for your business has never been so convenient. Up to
More informationSUPPLEMENTARY INFORMATION DOCUMENT The NFU Mutual Select Investment Plan The NFU Mutual Select Individual Savings Account (ISA) INVESTMENTS
SUPPLEMENTARY INFORMATION DOCUMENT The NFU Mutual Select Investment Plan The NFU Mutual Select Individual Savings Account (ISA) INVESTMENTS SUPPLEMENTARY INFORMATION DOCUMENT The NFU Mutual Select Investment
More informationQuick Guide. RTI Submission. Abstract This guide provides an overview of how to do RTI submission.
Quick Guide RTI Submission Abstract This guide provides an overview of how to do RTI submission. Table of Contents Full Payment Submission (FPS)... 3 Report the reason for a late FPS submission... 3 Employer
More informationNEST s Employer Terms and Conditions are changing
NEST s Employer Terms and Conditions are changing NEST s Employer Terms and Conditions are subject to change over time. This document contains two sets of NEST s Employer Terms and Conditions. The first
More informationCurrent Account Conditions and AccounT Information.
Current Account Conditions and AccounT Information. If you open an account with us it will be with Yorkshire Building Society (trading as Norwich & Peterborough Building Society, Norwich & Peterborough
More informationCross-border VAT changes January changes to EC Sales Lists (ESLs) HMRC guidance
Cross-border VAT changes 2010 1 January changes to EC Sales Lists (ESLs) HMRC guidance Introduction This HMRC guidance document sets out how the new regime and procedures for ESLs (or recapitulative statements
More informationDSA. If you have applied for student finance before, please provide your Customer Reference Number
Application for Disabled Students Allowances (DSAs) 2018/19 DSA Form 1 This form is also available at www.studentfinanceni.co.uk Your forename(s) Your surname If you have applied for student finance before,
More informationfiling tool limited companies sole traders
filing tool limited companies sole traders associates ltd Limited Companies What are my filing regulations for a LTD company? The simplest way of dealing with your company filing is to appoint an accountant.
More informationConstruction Industry Scheme
Construction Industry Scheme We go that extra mile Construction Industry Scheme The Construction Industry Scheme (CIS) sets out special rules for tax and national insurance (NI) for those working in the
More informationConstruction Industry Scheme
Construction Industry Scheme The Construction Industry Scheme (CIS) sets out special rules for tax and national insurance (NI) for those working in the construction industry. Businesses in the construction
More informationYour new Terms and Conditions
General Terms and Conditions 2016 General Terms and Conditions 2016 Getting in touch Online www.sainsburysbank.co.uk Telephone Customer Services 08085 40 50 60* between 8am and 10pm, Monday to Friday and
More informationINSTANT SAVER 2 ACCOUNT
INSTANT SAVER 2 ACCOUNT Provided by Scottish Widows Bank SUMMARY BOX PLEASE READ THIS SUMMARY BOX BEFORE YOU COMPLETE THE APPLICATION AND THEN KEEP IT FOR YOUR RECORDS. DON T RETURN IT WITH THE APPLICATION.
More informationLicensed Bookkeeper application
Licensed Bookkeeper application Please complete this form in BLOCK CAPITALS. If you have any questions about your application please call the Customer Service team on +44 (0)20 3735 2468. Lines are open
More informationFarm Modernisation APPLICATION ARRANGEMENTS EXPLANATORY BOOKLET LIST OF ELIGIBLE ITEMS APPLICATION FORM
Farm Modernisation Programme Farm Modernisation TRANCHE 3 INFORMATION PACK: APPLICATION ARRANGEMENTS EXPLANATORY BOOKLET LIST OF ELIGIBLE ITEMS APPLICATION FORM Please read all documents before completing
More informationNew Zealand tax residence
IR292 September 2017 New Zealand tax residence Who is a New Zealand resident for tax purposes? The information in this guide is based on current tax laws at the time of printing. www.ird.govt.nz 1 Introduction
More informationAAT Licensed Accountant application form
AAT Licensed Accountant application form Please complete this form in BLOCK CAPITALS. You must complete all sections to avoid delaying you application. If you have any questions about your application
More informationApril 2018 South Tyneside Council Providing pension services for Tyne and Wear Pension Fund and Northumberland County Council Pension Fund
Mr A B Sample 2 Sample Road Anywhere Any Town Any County AB1 1BA April 2018 South Tyneside Council Providing pension services for Tyne and Wear Pension Fund and Northumberland County Council Pension Fund
More informationNorth Western Regional Briefing: Causeway Coast & Glens Borough Council and Derry City & Strabane District Council
North Western Regional Briefing: Causeway Coast & Glens Borough Council and Derry City & Strabane District Council June 2017 investni.com corporate information Contents Background 2 North Western Region
More informationPENSION FUND DEPOSIT ACCOUNT 2
PENSION FUND DEPOSIT ACCOUNT 2 Provided by Scottish Widows Bank SUMMARY BOX PLEASE READ THIS SUMMARY BOX BEFORE YOU COMPLETE THE APPLICATION AND THEN KEEP IT FOR YOUR RECORDS. DON T RETURN IT WITH THE
More informationAccounting Qualification. Indirect Tax (Level 3) Reference material
Accounting Qualification Indirect Tax (Level 3) Reference material The Association of Accounting Technicians December 2010 Reference material for AAT assessment of Indirect Tax Introduction This document
More informationACCOUNTING CHAIR FINANCIAL PROCEDURES
ACCOUNTING CHAIR FINANCIAL PROCEDURES Contents 1. Setting up a Cancer Research UK Bank Account...2 2. Keeping Financial Records...2 3. Recording Income Relay Income/Expenditure Breakdown Sheet...2 3.1
More informationTaxation Northern Ireland. Sample Paper 1 Questions & Suggested Solutions
Taxation Northern Ireland Sample Paper 1 Questions & Suggested Solutions INSTRUCTIONS TO CANDIDATES PLEASE READ CAREFULLY For candidates answering in accordance with the law and practice of the Northern
More informationHSBC Premier World Elite Mastercard. Terms and conditions
HSBC Premier World Elite Mastercard Terms and conditions Credit Card Agreement regulated by the Consumer Credit Act 1974. This agreement is made up of the key terms and the additional terms. Key Terms
More informationBusiness. Application Form. Sole Trader Bank Account. Application Form. Northern Ireland
Business Application Form Sole Trader Bank Account Application Form Northern Ireland Welcome to Bank of Ireland UK To help us to process your application as quickly as possible, it is important that this
More informationPersonal Independence Payment
Personal Independence Payment 2. Making a claim Law Centre (NI) At a glance Personal Independence Payment is a new benefit which was introduced in Northern Ireland on 20 June 2016. From that date it has
More informationA Guide to the Local Government Pension Scheme for Employees in England and Wales
A Guide to the Local Government Pension Scheme for Employees in England and Wales Employees in England and Wales April 2017 V1 Produced by Orbis Pension Services April 2017 1 INDEX 1 About this booklet
More informationSQA Level 1 British Sign Language Course
Please complete and return pages 2&3 (and page 4 if your employer is paying for this course) SQA Level 1 British Sign Language Course To apply for this course simply complete this booklet and return to
More informationCredit Card Important Information
Credit Card Important Information Representative Example: Representative 11.1% APR (variable) based on an assumed Credit Limit of 1,200. Standard interest rate for purchases: 6.9% p.a. (variable). Annual
More informationHSBC Premier Credit Card. Terms and conditions
HSBC Premier Credit Card Terms and conditions 2 Credit Card Agreement regulated by the Consumer Credit Act 1974. This agreement is made up of the key terms and the additional terms. Key Terms How much
More informationONLINE BRANCH ACCOUNTING AUDIT PROGRAMME
ONLINE BRANCH ACCOUNTING AUDIT PROGRAMME TABLE OF CONTENTS Section Page 1 Rules 3 2 Bank current account 4 3 Savings accounts 6 4 Debtors and creditors 8 5 Prepaid cards 10 6 Credit cards 12 7 Fixed assets
More informationConstruction Industry Scheme (CIS)
Construction Industry Scheme (CIS) Contact Details Surrey Office 56, Little Heath Road Chobham Surrey t: 0870 609 2824 f: 01276 488049 Hampshire Office Scrapps Hill Farm, Worting Road Basingstoke RG23
More informationWelcome to the Institute of Physics the home of physics and physicists in the UK, Ireland and beyond.
Affiliate Member Your physics. Your future. Welcome to the Institute of Physics the home of physics and physicists in the UK, Ireland and beyond. Joining the Institute of Physics brings many direct benefits
More informationSpecial Terms and Conditions Mastercard Business Debit Card
www.danskebank.co.uk Special Terms and Conditions Mastercard Business Debit Card Ef fective from 13 January 2018 SPECIAL TERMS AND CONDITIONS - MASTERCARD BUSINESS DEBIT CARD These Special Terms and Conditions
More informationLimited vs. Sole Trader Guide
Limited vs. Sole Trader Guide ACCOUNTS DIRECT LIMITED 37th Floor, 1 Canada Square Canary Wharf, London, E14 5AA Telephone: 0333 5775332 Fax: 0207 183 1550 Email: info@account-direct.com Contents Limited
More informationYou can check your company details for free on our online service:
In accordance with Section 85A of the Companies Act 2006. CS01 Go online to file this information www.gov.uk/companieshouse A fee may be payable with this form Please see How to pay on the last page. What
More informationAccountant Partner Programme Commercial Terms
Accountant Partner Programme Commercial Terms These are the Commercial Terms which govern your Membership of the Sage Accountant Partner Programme in the Republic of Ireland. These terms, together with
More informationLicensed Accountant application
Licensed Accountant application Please complete this form in BLOCK CAPITALS. If you have any questions about your application please call the Customer Service team on +44 (0)20 3735 2468. Lines are open
More information3 YEAR FIXED TERM DEPOSIT ACCOUNT
3 YEAR FIXED TERM DEPOSIT ACCOUNT Provided by Scottish Widows Bank SUMMARY BOX PLEASE READ THIS SUMMARY BOX BEFORE YOU COMPLETE THE APPLICATION AND THEN KEEP IT FOR YOUR RECORDS. DON T RETURN IT WITH THE
More informationImportant Points. 2 You must have cleared funds in place as payment of the full invoice total is required within 5 working days of the auction
14 Important Points 1 Don t forget the additional costs on top of the hammer price. All purchases are subject to VAT, a Buyer s Premium of 8% (min 40 + VAT) and an 80 Assignment Fee 5 It is an offence
More informationfirst direct Credit Card Terms
first direct Credit Card Terms Credit Card Agreement regulated by the Consumer Credit Act 1974. This agreement is made up of the key terms and the additional terms. Key Terms How much can you borrow? You
More informationBenefit Payment Request Form for Flexible Drawdown Pension
Benefit Payment Request Form for Flexible Drawdown Pension 1. Personal Details Title: Forename(s): Surname: Home Address: Post code: 2. Current Benefits a. Is this the first time you have elected to take
More informationAre you thinking of working for yourself?
Are you thinking of working for yourself? We ll show you how to get things moving where to get help how to register your business SE1 Well done You have already tackled the two hardest parts of starting
More informationInterest rates, charges and important information
Interest rates, charges and important information CONTENTS Savings 1 Current Accounts 9 International Payment Services 13 Mortgages 14 Important Information 15 Savings Intelligent Finance isaver Intelligent
More informationMANAGING THE RISKS OF NON-PAYROLL LABOUR
MANAGING THE RISKS OF NON-PAYROLL LABOUR NOVEMBER 2017 CONTENTS THE SPIRALLING COSTS OF GETTING THINGS WRONG... 01 A NON-PAYROLL LABOUR TAX RISK ASSESSMENT...02 THE RISKS WE WILL COVER...04 WHAT IS NON-PAYROLL
More informationBP Supercharge Application Form
BP Supercharge Application Form BP Supercharge Application Form In order for Allstar to complete your application and issue you with your BP Supercharge cards, we will need the information indicated on
More informationFirst Trust Bank for Intermediaries
First Trust Bank for Intermediaries Submit your application form and any supporting documents by: 1. Email Submit the application and any supporting documents (See Intermediary Checklist) through our encrypted
More informationFutureProof Individual Stakeholder Plan
FutureProof Individual Stakeholder Plan Request to change contributions and/or add a transfer payment Please write in CAPITAL LETTERS, with black ink and where appropriate. Add or change a regular contribution
More informationPART 1. Once sales reach the VAT registration limit of it must register for VAT.
PART 1 1. Once sales reach the VAT registration limit of 68000 it must register for VAT. Once month = 7500 @ 9 months ( 7500 x 9 = 67500) Once 10 months have passed VAT registration is required ( 7500
More informationTriodos Bank Organisation application for Depository Receipts in Triodos Bank NV.
Triodos Bank Organisation application for Depository Receipts in Triodos Bank NV. Important notice In order to complete this application form you need to know what the current sterling price is for each
More informationTerms and Conditions for Supply of Electricity to Non-Domestic Customers of Power NI Energy Ltd t/a Power NI
Terms and Conditions for Supply of Electricity to Non-Domestic Customers of Power NI Energy Ltd t/a Power NI (A) These terms and conditions apply to all Non-Domestic Customers save for where a clause specifically
More informationKey Information Pack. Online ISA
Online ISA Key Information Pack Post Office Money Online ISA is provided by OneFamily. Savings in Post Office Money cash ISAs are deposited with Bank of Ireland UK. postofficemoney.co.uk Key Features of
More informationCredit Card Important Information
Credit Card Important Information Representative Example: Representative 18.9% APR (variable) based on a Credit Limit of 350. Standard interest rate for purchases: 18.9% p.a. (variable). SUMMARY BOX STUDENT
More informationTax and NICs on income from employment
Tax and NICs on income from employment Introduction Income received from an employment or the exercise of an office is taxable as employment income under the Income Tax (Earnings and Pensions) Act 2003.
More informationAre you thinking of working for yourself? We ll show you how to get things moving where to get help how to register your business
Are you thinking of working for yourself? We ll show you how to get things moving where to get help how to register your business SE1 Well done You have already tackled the two hardest parts of starting
More informationNB. YOU NEED PHOTO ID TO GET CASH FROM THE BANK
TAX REBATES SINCE 1979 G. Lewin & Co Unit 5, 25-27 The Burroughs London NW4 4AR Tel: 020 8203 7715 Fax: 020 8202 4733 Email: Gerald@glewin.co.uk Directions to get here Public Transport Underground Nearest
More informationStudent Loans Company. Repaying your student loan
Student Loans Company Repaying your student loan Contents Page Introduction 3 How much do I repay? 4 Do I pay interest on my loan? 6 How do I repay? 7 When will I get a statement? 11 Coming to the end
More informationTHE YOUTH SERVICE IN NORTHERN IRELAND
THE YOUTH SERVICE IN NORTHERN IRELAND A Statistical and Geographic Report of the EA Registered Youth Service 2016 Data Cycle 1 P a g e Table of Contents Introduction 4 Overview 7 1.0 Youth Facilities in
More informationRegistration and online sign up for employers
Registration and online sign up for employers Contents Auto enrolment made simple Registration 3 Easy online sign up Sign up checklist 4 Five steps to sign up 5 Contributions models 6 Tax relief on employee
More informationA simple guide for organisations in the Voluntary and Community Sector
A simple guide for organisations in the Voluntary and Community Sector 28/11/2016 It can take several weeks, or even a few months to open a group bank account. Be careful to fill the application form fully,
More informationStaff Car Lease Scheme
Staff Car Lease Scheme Under 100g/km C0 2 = Zero Road Tax Electric and Hybrid cars included Contact Staff Travel stafftravel@fhft.nhs.uk http://stafftravel.co/fph How to apply The Trust objectives are
More informationConstruction Industry Scheme
Construction Industry Scheme Guide for contractors and subcontractors CIS340 Contents 1 Introduction to the Construction Industry Scheme (CIS) What is the Construction Industry Scheme? 5 What types of
More informationRequest to change contributions and/or add a transfer payment. Add or change a regular contribution Monthly/Yearly/Applicant/Third party/employer
Personal pensions Request to change contributions and/or add a transfer payment This form is for use with the following products: FutureProof Individual Pension Plan Personal Pension Plan (Series 3) Personal
More informationTELEPHONE Anglian Water: Hartlepool Water: WRITE Anglian Water Customer Services PO Box 4994 Lancing BN11 9AL
TELEPHONE Anglian Water: 0800 169 3630 Hartlepool Water: 0800 051 8969 WRITE Anglian Water Customer Services PO Box 4994 Lancing BN11 9AL 24 HOUR EMERGENCY LINE 03457 145 145 LEAK LINE 0800 771 881 WEBSITE
More informationFirst-time employer s guide
IR 333 April 2013 First-time employer s guide Information you ll need if you re thinking of taking on staff for the first time 2 First-time employer s guide Introduction This booklet takes a brief look
More informationPersonal Lending Products
Personal Lending Products Terms and Conditions Introduction The details of your credit facilities are set out in the agreement which comes with this booklet. The agreement also sets out the specific terms
More informationEffective Credit Control Management
Effective Credit Control Management Do you have control of your cash flow? Take a look at these 10 effective steps to gain control of your cash flow, improve your credit control and management of bad debtors
More informationPlanning how we spend our money
Planning how we spend our money 2017/2018 Financial Planning and Savings Plan What do you think? 1 Contents Page The South Eastern Health and Social Care Trust 3 Managing our money 5 Our plans 9 Being
More informationProfessional Indemnity Insurance Management Consultants
Professional Indemnity Insurance Management Consultants The PI Desk Limited Suite B, Sheffield Business Centre Europa Link, Sheffield, South Yorkshire, S9 1XZ Tel: 0114 242 1176 Fax: 0114 242 2372 Email:
More informationKey Features of the WorkSave Pension Plan. This is an important document which you should keep in a safe place.
Key Features of the WorkSave Pension Plan This is an important document which you should keep in a safe place. Welcome to your Key Features Document. It explains all the important information you need
More informationCompany tax return guide 2008
IR 4GU June 2008 Company tax return guide 2008 This guide is to help you complete your 2008 income tax, annual imputation and dividend withholding payment account returns. Complete and send us your IR
More information1. Property & Rental Details F: , E: Address:
Tenancy Application Form Belvoir Lettings West Derby Liverpool 54 Mill Ln, West Derby, Liverpool, L12 7JB, T: 0151 256 0880 1. Property & Rental Details F: 0151 256 0925, E: westderby@belvoirlettings.com
More informationCOURSE INFORMATION SHEET
COURSE INFORMATION SHEET ASSESSOR & INTERNAL QUALITY ASSURANCE CONTINUAL PROFESSIONAL DEVELOPMENT TRAINING PROGRAMME OUTLINE CPD Title: Assessor Workshop CPD Title: Internal Quality Assurance Workshop
More informationINVESTOR PORTFOLIO SERVICE (IPS) THE INVESTOR PORTFOLIO SERVICE NON-ADVISED TERMS AND CONDITIONS.
INVESTOR PORTFOLIO SERVICE (IPS) THE INVESTOR PORTFOLIO SERVICE NON-ADVISED TERMS AND CONDITIONS. 2 THE INVESTOR PORTFOLIO SERVICE NON-ADVISED TERMS AND CONDITIONS THE INVESTOR PORTFOLIO SERVICE NON-ADVISED
More informationClear Current Account
Clear Current Account Contents Clear current account Banking made easy Switch your account to us Overdraft interest rates Current account s 2 4 5 5 How to keep interest and s as low 68 as possible Other
More informationApril 2017 v2. University of Bristol Guidance for Employment Status Tests - Tax
University of Bristol Guidance for Employment Status Tests - Tax When the University engages an individual to supply a personal service, which may be supplied by the individual directly or via an intermediary
More informationNorth Eastern Regional Briefing: Antrim & Newtownabbey Borough Council and Mid & East Antrim Borough Council
North Eastern Regional Briefing: Antrim & Newtownabbey Borough Council and Mid & East Antrim Borough Council June 2017 investni.com corporate information Contents Background 2 North Eastern Region Overview
More informationThe Phillips 66 Share Incentive Plan EXPLANATORY BOOKLET
The Phillips 66 Share Incentive Plan EXPLANATORY BOOKLET June 2015 Contents Page 1. Introduction 1 2. Summary of how the Plan works 2 3. Eligibility and joining the Plan 4 4. Shares of Common Stock 5 5.
More information