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Business Expenses\";s:4:\"text\";s:7305:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:9549:\"<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2><p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if<br /> </span><span style=\"color: #000000;\"> </span></p><ul><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li><li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li></ul><p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p><p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p><ul><li><span style=\"color: #000000;\">Accountancy charges</span></li></ul><ul><li><span style=\"color: #000000;\">Advertising</span></li></ul><ul><li><span style=\"color: #000000;\">Cleaning of business premises</span></li></ul><ul><li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li></ul><ul><li><span style=\"color: #000000;\">Discounts allowed to customers</span></li></ul><ul><li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li></ul><ul><li><span style=\"color: #000000;\">Heating and lighting </span></li></ul><ul><li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li></ul><ul><li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li></ul><ul><li><span style=\"color: #000000;\">Legal fees associated with the business</span></li></ul><ul><li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li></ul><ul><li><span style=\"color: #000000;\">Rent and Rates</span></li></ul><ul><li><span style=\"color: #000000;\">Stationery</span></li></ul><ul><li><span style=\"color: #000000;\">Stock purchases</span></li></ul><ul><li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li></ul><ul><li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li></ul><ul><li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li></ul><ul><li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li></ul><ul><li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li></ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li><li>No member of the employee or office holder’s family is present, and,</li><li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li></ul></li></ul><p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p><ul><li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li></ul><p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p><table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><strong>Type of vehicle </strong></td><td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td></tr><tr><td valign=\"top\" width=\"10\"><strong>Car</strong></td><td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td><td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Cycle</strong></td><td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td></tr></tbody></table><p> </p><p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p><p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p><p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p><p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p><p><span style=\"color: #000000;\">3) personal consumption </span></p><p><span style=\"color: #000000;\">4) personal drawings </span></p><p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p><p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p><h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2><ul><li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li><li><span style=\"color: #000000;\">Spectacles</span></li><li><span style=\"color: #000000;\">Car service and repairs</span></li><li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li><li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li><li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li></ul><p> </p><p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:0:\"\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2840,1493,'_kad_post_sidebar','default'),(2841,1493,'_kad_sidebar_choice','sidebar-primary'),(2842,1493,'_kad_blog_author','default'),(2843,1493,'_kad_blog_carousel_similar','default'),(2844,1493,'_edit_lock','1511973753:1'),(2848,1495,'_edit_last','1'),(2849,1495,'_edit_lock','1511974080:1'),(2850,1495,'_seo_meta','a:3:{s:15:\"seo_meta_author\";s:0:\"\";s:16:\"seo_meta_keyword\";s:0:\"\";s:20:\"seo_meta_description\";s:0:\"\";}'),(2851,1495,'_kad_blog_head','default'),(2852,1495,'_kad_post_summery','default'),(2853,1495,'_kad_post_sidebar','default'),(2854,1495,'_kad_sidebar_choice','sidebar-primary'),(2855,1495,'_kad_blog_author','default'),(2856,1495,'_kad_blog_carousel_similar','default'),(2860,1497,'_edit_last','1'),(2861,1497,'_edit_lock','1511974240:1'),(2862,1497,'_seo_meta','a:3:{s:15:\"seo_meta_author\";s:0:\"\";s:16:\"seo_meta_keyword\";s:0:\"\";s:20:\"seo_meta_description\";s:0:\"\";}'),(2863,1497,'_kad_blog_head','default'),(2864,1497,'_kad_post_summery','default'),(2865,1497,'_kad_post_sidebar','default'),(2866,1497,'_kad_sidebar_choice','sidebar-primary'),(2867,1497,'_kad_blog_author','default'),(2868,1497,'_kad_blog_carousel_similar','default'),(2884,82,'_kad_show_page_title','default'),(2872,1499,'_edit_last','1'),(2873,1499,'_seo_meta','a:3:{s:15:\"seo_meta_author\";s:0:\"\";s:16:\"seo_meta_keyword\";s:0:\"\";s:20:\"seo_meta_description\";s:0:\"\";}'),(2874,1499,'_kad_blog_head','default'),(2875,1499,'_kad_post_summery','default'),(2876,1499,'_kad_post_sidebar','default'),(2877,1499,'_kad_sidebar_choice','sidebar-primary'),(2878,1499,'_kad_blog_author','default'),(2879,1499,'_kad_blog_carousel_similar','default'),(2880,1499,'_edit_lock','1511979147:1'),(2888,86,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7305:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:9549:\"<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2><p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if<br /> </span><span style=\"color: #000000;\"> </span></p><ul><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li><li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li></ul><p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p><p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p><ul><li><span style=\"color: #000000;\">Accountancy charges</span></li></ul><ul><li><span style=\"color: #000000;\">Advertising</span></li></ul><ul><li><span style=\"color: #000000;\">Cleaning of business premises</span></li></ul><ul><li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li></ul><ul><li><span style=\"color: #000000;\">Discounts allowed to customers</span></li></ul><ul><li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li></ul><ul><li><span style=\"color: #000000;\">Heating and lighting </span></li></ul><ul><li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li></ul><ul><li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li></ul><ul><li><span style=\"color: #000000;\">Legal fees associated with the business</span></li></ul><ul><li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li></ul><ul><li><span style=\"color: #000000;\">Rent and Rates</span></li></ul><ul><li><span style=\"color: #000000;\">Stationery</span></li></ul><ul><li><span style=\"color: #000000;\">Stock purchases</span></li></ul><ul><li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li></ul><ul><li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li></ul><ul><li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li></ul><ul><li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li></ul><ul><li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li></ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li><li>No member of the employee or office holder’s family is present, and,</li><li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li></ul></li></ul><p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p><ul><li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li></ul><p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p><table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><strong>Type of vehicle </strong></td><td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td></tr><tr><td valign=\"top\" width=\"10\"><strong>Car</strong></td><td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td><td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Cycle</strong></td><td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td></tr></tbody></table><p> </p><p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p><p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p><p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p><p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p><p><span style=\"color: #000000;\">3) personal consumption </span></p><p><span style=\"color: #000000;\">4) personal drawings </span></p><p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p><p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p><h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2><ul><li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li><li><span style=\"color: #000000;\">Spectacles</span></li><li><span style=\"color: #000000;\">Car service and repairs</span></li><li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li><li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li><li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li></ul><p> </p><p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:0:\"\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2889,86,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7305:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:9549:\"<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2><p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if<br /> </span><span style=\"color: #000000;\"> </span></p><ul><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li><li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li></ul><p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p><p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p><ul><li><span style=\"color: #000000;\">Accountancy charges</span></li></ul><ul><li><span style=\"color: #000000;\">Advertising</span></li></ul><ul><li><span style=\"color: #000000;\">Cleaning of business premises</span></li></ul><ul><li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li></ul><ul><li><span style=\"color: #000000;\">Discounts allowed to customers</span></li></ul><ul><li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li></ul><ul><li><span style=\"color: #000000;\">Heating and lighting </span></li></ul><ul><li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li></ul><ul><li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li></ul><ul><li><span style=\"color: #000000;\">Legal fees associated with the business</span></li></ul><ul><li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li></ul><ul><li><span style=\"color: #000000;\">Rent and Rates</span></li></ul><ul><li><span style=\"color: #000000;\">Stationery</span></li></ul><ul><li><span style=\"color: #000000;\">Stock purchases</span></li></ul><ul><li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li></ul><ul><li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li></ul><ul><li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li></ul><ul><li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li></ul><ul><li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li></ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li><li>No member of the employee or office holder’s family is present, and,</li><li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li></ul></li></ul><p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p><ul><li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li></ul><p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p><table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><strong>Type of vehicle </strong></td><td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td></tr><tr><td valign=\"top\" width=\"10\"><strong>Car</strong></td><td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td><td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Cycle</strong></td><td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td></tr></tbody></table><p> </p><p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p><p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p><p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p><p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p><p><span style=\"color: #000000;\">3) personal consumption </span></p><p><span style=\"color: #000000;\">4) personal drawings </span></p><p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p><p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p><h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2><ul><li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li><li><span style=\"color: #000000;\">Spectacles</span></li><li><span style=\"color: #000000;\">Car service and repairs</span></li><li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li><li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li><li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li></ul><p> </p><p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:0:\"\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2890,86,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7305:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:9549:\"<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2><p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if<br /> </span><span style=\"color: #000000;\"> </span></p><ul><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li><li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li></ul><p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p><p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p><ul><li><span style=\"color: #000000;\">Accountancy charges</span></li></ul><ul><li><span style=\"color: #000000;\">Advertising</span></li></ul><ul><li><span style=\"color: #000000;\">Cleaning of business premises</span></li></ul><ul><li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li></ul><ul><li><span style=\"color: #000000;\">Discounts allowed to customers</span></li></ul><ul><li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li></ul><ul><li><span style=\"color: #000000;\">Heating and lighting </span></li></ul><ul><li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li></ul><ul><li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li></ul><ul><li><span style=\"color: #000000;\">Legal fees associated with the business</span></li></ul><ul><li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li></ul><ul><li><span style=\"color: #000000;\">Rent and Rates</span></li></ul><ul><li><span style=\"color: #000000;\">Stationery</span></li></ul><ul><li><span style=\"color: #000000;\">Stock purchases</span></li></ul><ul><li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li></ul><ul><li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li></ul><ul><li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li></ul><ul><li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li></ul><ul><li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li></ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li><li>No member of the employee or office holder’s family is present, and,</li><li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li></ul></li></ul><p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p><ul><li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li></ul><p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p><table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><strong>Type of vehicle </strong></td><td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td></tr><tr><td valign=\"top\" width=\"10\"><strong>Car</strong></td><td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td><td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Cycle</strong></td><td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td></tr></tbody></table><p> </p><p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p><p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p><p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p><p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p><p><span style=\"color: #000000;\">3) personal consumption </span></p><p><span style=\"color: #000000;\">4) personal drawings </span></p><p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p><p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p><h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2><ul><li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li><li><span style=\"color: #000000;\">Spectacles</span></li><li><span style=\"color: #000000;\">Car service and repairs</span></li><li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li><li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li><li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li></ul><p> </p><p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:0:\"\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2891,1503,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:2680:\"<p> </p>\n<table style=\"height: 93px;\" border=\"1\" width=\"447\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><b> </b></td>\n<td valign=\"top\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n</tbody>\n</table>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p>\n<p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p>\n<p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p>\n<p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p>\n<p><span style=\"color: #000000;\">3) personal consumption </span></p>\n<p><span style=\"color: #000000;\">4) personal drawings </span></p>\n<p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p>\n<p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p>\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\n<ul>\n<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\n<li><span style=\"color: #000000;\">Spectacles</span></li>\n<li><span style=\"color: #000000;\">Car service and repairs</span></li>\n<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\n<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\n<li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li>\n</ul>\n<p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:13:\"1511975720197\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2892,1503,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7305:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:9549:\"<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2><p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if<br /> </span><span style=\"color: #000000;\"> </span></p><ul><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li><li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li></ul><p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p><p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p><ul><li><span style=\"color: #000000;\">Accountancy charges</span></li></ul><ul><li><span style=\"color: #000000;\">Advertising</span></li></ul><ul><li><span style=\"color: #000000;\">Cleaning of business premises</span></li></ul><ul><li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li></ul><ul><li><span style=\"color: #000000;\">Discounts allowed to customers</span></li></ul><ul><li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li></ul><ul><li><span style=\"color: #000000;\">Heating and lighting </span></li></ul><ul><li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li></ul><ul><li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li></ul><ul><li><span style=\"color: #000000;\">Legal fees associated with the business</span></li></ul><ul><li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li></ul><ul><li><span style=\"color: #000000;\">Rent and Rates</span></li></ul><ul><li><span style=\"color: #000000;\">Stationery</span></li></ul><ul><li><span style=\"color: #000000;\">Stock purchases</span></li></ul><ul><li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li></ul><ul><li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li></ul><ul><li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li></ul><ul><li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li></ul><ul><li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li></ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li><li>No member of the employee or office holder’s family is present, and,</li><li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li></ul></li></ul><p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p><ul><li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li></ul><p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p><table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><strong>Type of vehicle </strong></td><td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td></tr><tr><td valign=\"top\" width=\"10\"><strong>Car</strong></td><td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td><td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Cycle</strong></td><td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td></tr></tbody></table><p> </p><p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p><p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p><p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p><p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p><p><span style=\"color: #000000;\">3) personal consumption </span></p><p><span style=\"color: #000000;\">4) personal drawings </span></p><p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p><p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p><h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2><ul><li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li><li><span style=\"color: #000000;\">Spectacles</span></li><li><span style=\"color: #000000;\">Car service and repairs</span></li><li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li><li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li><li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li></ul><p> </p><p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:0:\"\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2893,1503,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7305:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:9549:\"<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2><p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if<br /> </span><span style=\"color: #000000;\"> </span></p><ul><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li><li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li><li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li></ul><p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p><p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p><ul><li><span style=\"color: #000000;\">Accountancy charges</span></li></ul><ul><li><span style=\"color: #000000;\">Advertising</span></li></ul><ul><li><span style=\"color: #000000;\">Cleaning of business premises</span></li></ul><ul><li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li></ul><ul><li><span style=\"color: #000000;\">Discounts allowed to customers</span></li></ul><ul><li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li></ul><ul><li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li></ul><ul><li><span style=\"color: #000000;\">Heating and lighting </span></li></ul><ul><li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li></ul><ul><li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li></ul><ul><li><span style=\"color: #000000;\">Legal fees associated with the business</span></li></ul><ul><li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li></ul><ul><li><span style=\"color: #000000;\">Rent and Rates</span></li></ul><ul><li><span style=\"color: #000000;\">Stationery</span></li></ul><ul><li><span style=\"color: #000000;\">Stock purchases</span></li></ul><ul><li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li></ul><ul><li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li></ul><ul><li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li></ul><ul><li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li></ul><ul><li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li></ul><ul><li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li></ul><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li><li>No member of the employee or office holder’s family is present, and,</li><li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li></ul></li></ul><p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p><ul><li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li></ul><p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p><table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\"><tbody><tr><td valign=\"top\"><strong>Type of vehicle </strong></td><td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td></tr><tr><td valign=\"top\" width=\"10\"><strong>Car</strong></td><td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td><td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td></tr><tr><td valign=\"top\" width=\"10\"><strong>Cycle</strong></td><td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td></tr></tbody></table><p> </p><p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p><p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p><p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p><p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p><p><span style=\"color: #000000;\">3) personal consumption </span></p><p><span style=\"color: #000000;\">4) personal drawings </span></p><p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p><p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p><h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2><ul><li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li><li><span style=\"color: #000000;\">Spectacles</span></li><li><span style=\"color: #000000;\">Car service and repairs</span></li><li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li><li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li><li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li></ul><p> </p><p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:0:\"\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2895,1505,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2896,1505,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:2680:\"<p> </p>\n<table style=\"height: 93px;\" border=\"1\" width=\"447\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><b> </b></td>\n<td valign=\"top\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n</tbody>\n</table>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p>\n<p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p>\n<p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p>\n<p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p>\n<p><span style=\"color: #000000;\">3) personal consumption </span></p>\n<p><span style=\"color: #000000;\">4) personal drawings </span></p>\n<p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p>\n<p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p>\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\n<ul>\n<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\n<li><span style=\"color: #000000;\">Spectacles</span></li>\n<li><span style=\"color: #000000;\">Car service and repairs</span></li>\n<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\n<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\n<li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li>\n</ul>\n<p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:13:\"1511975720197\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2897,1505,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:2680:\"<p> </p>\n<table style=\"height: 93px;\" border=\"1\" width=\"447\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><b> </b></td>\n<td valign=\"top\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"> </td>\n<td valign=\"top\" width=\"10\"> </td>\n</tr>\n</tbody>\n</table>\n<p><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></p>\n<p><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span></p>\n<p><span style=\"color: #000000;\"> 1) income tax of the self-employed person </span></p>\n<p><span style=\"color: #000000;\">2) income tax deductions for employees </span></p>\n<p><span style=\"color: #000000;\">3) personal consumption </span></p>\n<p><span style=\"color: #000000;\">4) personal drawings </span></p>\n<p><span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span></p>\n<p><span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span></p>\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\n<ul>\n<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\n<li><span style=\"color: #000000;\">Spectacles</span></li>\n<li><span style=\"color: #000000;\">Car service and repairs</span></li>\n<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\n<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\n<li><span style=\"color: #000000;\">Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.</span></li>\n</ul>\n<p><span style=\"color: #000000;\">For details of these and more, please visit<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><a href=\"http://www.hmrc.gov.uk/factsheet/record-keeping.pdf\">www.hmrc.gov.uk</a></p>\";s:20:\"text_selected_editor\";s:7:\"tinymce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e203412\";s:19:\"_sow_form_timestamp\";s:13:\"1511975720197\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"55a69afe-6dee-4c8d-9b84-c6acbfd1a061\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2899,124,'panels_data','a:3:{s:7:\"widgets\";a:1:{i:0;a:5:{s:6:\"filter\";s:1:\"1\";s:4:\"text\";s:1869:\"<p>Corporation Tax is a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies.</p><p><strong> Corporation Tax Rates: 19%</strong></p><p>You must pay Corporation Tax on profits from doing business as:</p><ol><li>A limited company;</li><li>Any foreign company with a UK branch or office;</li><li>A club, co-operative or other unincorporated association; e.g. a community group or sports club.</li></ol><p>You don’t get a bill for Corporation Tax.</p><p>There are specific things you must do to work out, pay and report your tax.</p><ol><li>Register for Corporation Tax when you start doing business or restart a dormant business;</li></ol><p>Unincorporated associations must write to HMRC.</p><p>2. Keep Accounting records and prepare a Company Tax Return to work out how much Corporation Tax to pay.</p><p>3.Pay Corporation Tax or Report to HMRC if you have nothing to pay by your deadline</p><p>- this is usually 9 months and 1 day after the end of your ‘accounting period’.</p><p>4.File you Company Tax Return by your deadline- this is usually 12 months after the end of your accounting period.</p><p>Your Accounting Period is normally the same 12 months as the financial year covered by your annual accounts.</p><p> </p><p>Corporation Tax is payable on:</p><p>Taxable profits which include the money your company or association makes from:</p><ul><li>doing business (‘trading profits’)</li><li>investments</li><li>selling assets for more than they cost (‘chargeable gains’)</li></ul><p> </p><p>If your company is based in the UK, it pays Corporation Tax on all its profits from the UK and abroad.</p><p>If your company isn’t based in the UK but has an office or branch here, it only pays Corporation Tax on profits from its UK activities.</p><p> </p>\";s:5:\"title\";s:0:\"\";s:4:\"type\";s:6:\"visual\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"788b75e8-d861-4b52-a661-aeaef237b9cd\";s:5:\"style\";a:0:{}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2900,1507,'panels_data','a:3:{s:7:\"widgets\";a:1:{i:0;a:5:{s:6:\"filter\";s:1:\"1\";s:4:\"text\";s:1869:\"<p>Corporation Tax is a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies.</p><p><strong> Corporation Tax Rates: 19%</strong></p><p>You must pay Corporation Tax on profits from doing business as:</p><ol><li>A limited company;</li><li>Any foreign company with a UK branch or office;</li><li>A club, co-operative or other unincorporated association; e.g. a community group or sports club.</li></ol><p>You don’t get a bill for Corporation Tax.</p><p>There are specific things you must do to work out, pay and report your tax.</p><ol><li>Register for Corporation Tax when you start doing business or restart a dormant business;</li></ol><p>Unincorporated associations must write to HMRC.</p><p>2. Keep Accounting records and prepare a Company Tax Return to work out how much Corporation Tax to pay.</p><p>3.Pay Corporation Tax or Report to HMRC if you have nothing to pay by your deadline</p><p>- this is usually 9 months and 1 day after the end of your ‘accounting period’.</p><p>4.File you Company Tax Return by your deadline- this is usually 12 months after the end of your accounting period.</p><p>Your Accounting Period is normally the same 12 months as the financial year covered by your annual accounts.</p><p> </p><p>Corporation Tax is payable on:</p><p>Taxable profits which include the money your company or association makes from:</p><ul><li>doing business (‘trading profits’)</li><li>investments</li><li>selling assets for more than they cost (‘chargeable gains’)</li></ul><p> </p><p>If your company is based in the UK, it pays Corporation Tax on all its profits from the UK and abroad.</p><p>If your company isn’t based in the UK but has an office or branch here, it only pays Corporation Tax on profits from its UK activities.</p><p> </p>\";s:5:\"title\";s:0:\"\";s:4:\"type\";s:6:\"visual\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"788b75e8-d861-4b52-a661-aeaef237b9cd\";s:5:\"style\";a:0:{}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2901,1508,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:3:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:12:\"[socialring]\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:21:\"WP_Widget_Custom_HTML\";s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"ceb4aef4-c281-4274-86fd-43dd7b09e3c0\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:2:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:5:\"cells\";i:1;s:5:\"style\";a:4:{s:14:\"cell_alignment\";s:10:\"flex-start\";s:16:\"background_image\";b:0;s:25:\"background_image_position\";s:10:\"center top\";s:22:\"background_image_style\";s:5:\"cover\";}s:5:\"ratio\";i:1;s:15:\"ratio_direction\";s:5:\"right\";}}s:10:\"grid_cells\";a:2:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:4:\"grid\";i:1;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2902,1508,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2903,1508,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2932,1523,'panels_data','a:3:{s:7:\"widgets\";a:2:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2904,1509,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:3:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:12:\"[socialring]\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:21:\"WP_Widget_Custom_HTML\";s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"ceb4aef4-c281-4274-86fd-43dd7b09e3c0\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:2:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:5:\"cells\";i:1;s:5:\"style\";a:4:{s:14:\"cell_alignment\";s:10:\"flex-start\";s:16:\"background_image\";b:0;s:25:\"background_image_position\";s:10:\"center top\";s:22:\"background_image_style\";s:5:\"cover\";}s:5:\"ratio\";i:1;s:15:\"ratio_direction\";s:5:\"right\";}}s:10:\"grid_cells\";a:2:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:4:\"grid\";i:1;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2905,1510,'panels_data','a:3:{s:7:\"widgets\";a:7:{i:0;a:7:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:289:\"<p><strong>Bookkeeping &amp; Accounts</strong> <br />Numbers Balanced Limited provides bookkeeping and prepares Accounts for start-ups and small businesses. <br />We take the time to visit each business in order to offer an individual service to you. <br />We offer free consultations.</p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1dcea896918\";s:19:\"_sow_form_timestamp\";s:13:\"1511903131579\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"be4a3866-eb42-4723-bd57-38a1636f8089\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:5:{s:6:\"visual\";b:0;s:5:\"title\";s:0:\"\";s:4:\"text\";s:545:\"<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\"><div class=\"thumbborder thumbpad\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/03/Budget-2014.jpg\" width=\"100%\" height=\"150\"></div></td>\n<td width=\"65%\"><h4><a href=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\">Budget 2017</a></h4>\nThe Budget Summary and Tax Data Card\".<br />\n[btn  text=\"Read More\" tcolor=\"#ffffff\" bcolor=\"#33743c\" link=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\" size=\"small\" icon=\"icon-link3\"]</td>\n</tr>\n</tbody>\n</table>\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:14:\"WP_Widget_Text\";s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"e0cb583c-b23c-467f-a057-39750bcaa5c0\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}s:6:\"filter\";b:0;}i:2;a:5:{s:5:\"title\";s:0:\"\";s:4:\"text\";s:643:\"<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\"><div class=\"thumbborder thumbpad\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/Records-Retention.jpg\" width=\"100%\" height=\"150\"></div></td>\n<td width=\"65%\"><h4><a href=\"http://www.numbersbalanced.com/knowledge-base/records-retention/\">Records Retention</a></h4>\nIf your company is liable for Corporation Tax you must keep and retain adequate business and accounting records.<br />\n[btn  text=\"Read More\" tcolor=\"#ffffff\" bcolor=\"#33743c\" link=\"http://www.numbersbalanced.com/knowledge-base/records-retention/\" size=\"small\" icon=\"icon-link3\"]</td>\n</tr>\n</tbody>\n</table>\";s:6:\"filter\";b:0;s:6:\"visual\";b:0;s:11:\"panels_info\";a:7:{s:5:\"class\";s:14:\"WP_Widget_Text\";s:3:\"raw\";b:0;s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"e0cb583c-b23c-467f-a057-39750bcaa5c0\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:3;a:3:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:545:\"<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\"><div class=\"thumbborder thumbpad\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/03/Budget-2014.jpg\" width=\"100%\" height=\"150\"></div></td>\n<td width=\"65%\"><h4><a href=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\">Budget 2017</a></h4>\nThe Budget Summary and Tax Data Card\".<br />\n[btn  text=\"Read More\" tcolor=\"#ffffff\" bcolor=\"#33743c\" link=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\" size=\"small\" icon=\"icon-link3\"]</td>\n</tr>\n</tbody>\n</table>\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:21:\"WP_Widget_Custom_HTML\";s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:3;s:9:\"widget_id\";s:36:\"0741d5d3-0cca-43ff-94a3-107164787756\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}i:4;a:5:{s:6:\"visual\";b:0;s:5:\"title\";s:0:\"\";s:4:\"text\";s:643:\"<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\"><div class=\"thumbborder thumbpad\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/business-expenses-e1404294668531.jpg\" width=\"100%\" height=\"150\"></div></td>\n<td width=\"65%\"><h4><a href=\"http://www.numbersbalanced.com/knowledge-base/business-expenses/\">Business Expenses</a></h4>\nView our Updated List of Allowable Expenses which includes All day-to-day expenses of a business.<br />\n[btn  text=\"Read More\" 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incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:1:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}}s:10:\"grid_cells\";a:1:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2930,1522,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:3:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:12:\"[socialring]\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:21:\"WP_Widget_Custom_HTML\";s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"ceb4aef4-c281-4274-86fd-43dd7b09e3c0\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:2:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:5:\"cells\";i:1;s:5:\"style\";a:4:{s:14:\"cell_alignment\";s:10:\"flex-start\";s:16:\"background_image\";b:0;s:25:\"background_image_position\";s:10:\"center top\";s:22:\"background_image_style\";s:5:\"cover\";}s:5:\"ratio\";i:1;s:15:\"ratio_direction\";s:5:\"right\";}}s:10:\"grid_cells\";a:2:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:4:\"grid\";i:1;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2931,1522,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:7:{s:5:\"title\";s:27:\"Allowable Business Expenses\";s:4:\"text\";s:7295:\"<p><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></p>\n<ul>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred  </span></span><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">(</span></span>To be reasonably incurred, an expense must be: appropriate to the business and necessary to the business and not excessive in relation to the nature of the business &amp; the level of trading &amp; the number of employees)</li>\n<li><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span></span><span style=\"color: #000000;\">i</span><span style=\"color: #000000;\">ncurred</span><span style=\"color: #000000;\"> for the purpose of the business <span style=\"font-family: Arial;\">or spent </span></span><span style=\"color: #000000;\">for the purpose of the business and</span></li>\n<li><span style=\"color: #000000;\"><span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period or <span style=\"font-family: Arial; font-size: x-small;\"> </span></span><span style=\"color: #000000;\">spent in the assessment period. </span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span></p>\n<p><span style=\"color: #000000;\">All day-to-day expenses of a business including</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Accountancy charges</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Advertising</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Heating and lighting </span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Hire or rental costs (but not<b></b></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but not<b></b></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Payment in kind for work done for<b></b></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Rent and Rates</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stationery</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Stock purchases</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses provided that</span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Telephone,Mobile, Fax, Internet</span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\">:</span></span><span style=\"color: #000000;\"> If the account is in the company name and any private use is not significant then there is no taxable benefit for internet usage. If the account is personal then you may only claim a proportion of the bill based on your business usage.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Reference Books and Journals</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">Reference books and journals provided these relate to the duties.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Professional Subscriptions:<span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">Claims for subscriptions to professional bodies relevant to your employment are <span style=\"font-family: Arial; font-size: x-small;\">  </span></span><span style=\"color: #000000;\">permitted. This is restricted to certain professional bodies approved by HMRC</span><span style=\"color: #000000;\">.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Training</span><span style=\"font-family: Arial; font-size: x-small;\">: </span><span style=\"color: #000000;\">The cost of training courses provided these relate to the duties of your employment.</span></li>\n</ul>\n<ul>\n<li><span style=\"color: #000000;\">Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\n</ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\n<li>No member of the employee or office holder’s family is present, and,</li>\n<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\n</ul>\n</li>\n</ul>\n<p><span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span></p>\n<ul>\n<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial;\">excluding</span></strong></span><span style=\"color: #000000;\"> any home-to-work costs - also if a vehicle is used partly for private purposes</span></li>\n</ul>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span></p>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\n<td valign=\"top\" width=\"10\">For tax purposes: 45p for the first 10,000 business miles in a tax year, then 25p for each subsequent</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\n</tr>\n</tbody>\n</table>\";s:20:\"text_selected_editor\";s:4:\"tmce\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1ee8e70c2c7\";s:19:\"_sow_form_timestamp\";s:13:\"1511975240493\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:0;s:9:\"widget_id\";s:36:\"d0e3b753-cb78-4d2b-8d03-eb06ba9ae9c7\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:1;a:7:{s:5:\"title\";s:22:\"Non Allowable Expenses\";s:4:\"text\";s:1231:\"<p>Payments are NOT expenses of a business if they are:<br />1) income tax of the self-employed person <br />2) income tax deductions for employees <br />3) personal consumption <br />4) personal drawings <br />5) social security contributions: Class1,Class 2 ,Class 3,Class 4<br />6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments.</p>\n<p>7) <strong>Other Non- allowable Expenses:</strong><br />Office Clothing such as business suits (except safety clothing)<br />Spectacles<br />Car service and repairs<br />Training Courses not related to your employment - e.g. plumber claiming skiing instruction<br />Private club subscriptions - e.g. Golf Club membership<br />Entertaining: Entertaining expenses are always disallowed in the company\'s accounts as a deduction for Corporation Tax. The areas most likely to raise an inquiry by HMRC into the company\'s accounts are the Director’s travel and entertaining expenses as these have the most potential for abuse. The cost of entertaining staff or colleagues in the same organisation is not considered bona fide business entertaining. SEE ABOVE for allowable.<br />For details of these and more, please visit www.hmrc.gov.uk</p>\n<p> </p>\";s:20:\"text_selected_editor\";s:4:\"html\";s:5:\"autop\";b:1;s:12:\"_sow_form_id\";s:13:\"5a1eeaa86f4ee\";s:19:\"_sow_form_timestamp\";s:13:\"1511975885713\";s:11:\"panels_info\";a:7:{s:5:\"class\";s:31:\"SiteOrigin_Widget_Editor_Widget\";s:3:\"raw\";b:0;s:4:\"grid\";i:0;s:4:\"cell\";i:0;s:2:\"id\";i:1;s:9:\"widget_id\";s:36:\"c1a25750-53cb-4a67-87c6-956eeef6f92a\";s:5:\"style\";a:1:{s:18:\"background_display\";s:4:\"tile\";}}}i:2;a:3:{s:5:\"title\";s:0:\"\";s:7:\"content\";s:12:\"[socialring]\";s:11:\"panels_info\";a:6:{s:5:\"class\";s:21:\"WP_Widget_Custom_HTML\";s:4:\"grid\";i:1;s:4:\"cell\";i:0;s:2:\"id\";i:2;s:9:\"widget_id\";s:36:\"ceb4aef4-c281-4274-86fd-43dd7b09e3c0\";s:5:\"style\";a:2:{s:27:\"background_image_attachment\";b:0;s:18:\"background_display\";s:4:\"tile\";}}}}s:5:\"grids\";a:2:{i:0;a:2:{s:5:\"cells\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:5:\"cells\";i:1;s:5:\"style\";a:4:{s:14:\"cell_alignment\";s:10:\"flex-start\";s:16:\"background_image\";b:0;s:25:\"background_image_position\";s:10:\"center top\";s:22:\"background_image_style\";s:5:\"cover\";}s:5:\"ratio\";i:1;s:15:\"ratio_direction\";s:5:\"right\";}}s:10:\"grid_cells\";a:2:{i:0;a:4:{s:4:\"grid\";i:0;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}i:1;a:4:{s:4:\"grid\";i:1;s:5:\"index\";i:0;s:6:\"weight\";i:1;s:5:\"style\";a:0:{}}}}'),(2933,1524,'panels_data','a:3:{s:7:\"widgets\";a:3:{i:0;a:5:{s:6:\"filter\";s:1:\"1\";s:4:\"text\";s:1602:\"<p><span style=\"font-size: small;\"><span style=\"color: #000000;\">The <span style=\"font-family: Arial;\">UK</span></span></span><span style=\"font-size: small;\"><span style=\"color: #000000;\"> business sector is universally recognised as having an incredibly slow payment culture.</span></span></p><p><span style=\"font-size: small;\"><span style=\"color: #000000;\">The UK Government have taken steps to try and adjust the risk with the Late Payments Act which provides for interest on overdue invoices and changes in the court procedures to make that process more speedy. </span></span></p><p><span style=\"font-size: small;\"><span style=\"color: #000000;\">Credit control is about controlling risk, the risk of non-payment and the risks associated with late payments, the risks of opening some accounts, while at the same time keeping good customer relationships. 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