-- Table structure for table `wp_posts`
--

CREATE TABLE `wp_posts` (
  `ID` bigint(20) unsigned NOT NULL AUTO_INCREMENT,
  `post_author` bigint(20) unsigned NOT NULL DEFAULT '0',
  `post_date` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `post_date_gmt` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `post_content` longtext COLLATE utf8mb4_unicode_ci NOT NULL,
  `post_title` text COLLATE utf8mb4_unicode_ci NOT NULL,
  `post_excerpt` text COLLATE utf8mb4_unicode_ci NOT NULL,
  `post_status` varchar(20) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT 'publish',
  `comment_status` varchar(20) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT 'open',
  `ping_status` varchar(20) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT 'open',
  `post_password` varchar(255) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT '',
  `post_name` varchar(200) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT '',
  `to_ping` text COLLATE utf8mb4_unicode_ci NOT NULL,
  `pinged` text COLLATE utf8mb4_unicode_ci NOT NULL,
  `post_modified` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `post_modified_gmt` datetime NOT NULL DEFAULT '0000-00-00 00:00:00',
  `post_content_filtered` longtext COLLATE utf8mb4_unicode_ci NOT NULL,
  `post_parent` bigint(20) unsigned NOT NULL DEFAULT '0',
  `guid` varchar(255) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT '',
  `menu_order` int(11) NOT NULL DEFAULT '0',
  `post_type` varchar(20) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT 'post',
  `post_mime_type` varchar(100) COLLATE utf8mb4_unicode_ci NOT NULL DEFAULT '',
  `comment_count` bigint(20) NOT NULL DEFAULT '0',
  PRIMARY KEY (`ID`),
  KEY `type_status_date` (`post_type`,`post_status`,`post_date`,`ID`),
  KEY `post_parent` (`post_parent`),
  KEY `post_author` (`post_author`),
  KEY `post_name` (`post_name`(191))
) ENGINE=MyISAM AUTO_INCREMENT=1558 DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;

--
-- Dumping data for table `wp_posts`
--

INSERT INTO `wp_posts` VALUES (535,1,'2012-05-12 16:38:05','2012-05-12 15:38:05','[jbox color=\"blue\" ]\r\n\r\nIt would be great to hear from you!\r\n\r\nYou can contact us by by phone or email given below:\r\n\r\n<a href=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/03/contact.jpg\"><img class=\"alignleft  wp-image-299\" title=\"contact\" src=\"http://numbersbalanced.com/wp-content/uploads/2012/03/contact.jpg\" alt=\"\" /></a>\r\n[/jbox]','Contact Us','','inherit','closed','closed','','292-revision-v1','','','2012-05-12 16:38:05','2012-05-12 15:38:05','',292,'http://numbersbalanced.com/292-revision-14/',0,'revision','',0),(366,1,'2012-03-12 17:35:43','2012-03-12 17:35:43','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provided some information to help.\r\n\r\n<span style=\"text-decoration: underline;\"><strong>Here are The Important  dates:</strong></span>\r\n\r\n<span style=\"text-decoration: underline;\"><strong>1.Self Assessment</strong></span>\r\n\r\n<span style=\"text-decoration: underline;\">First Payment on Account:</span> 31st January 2012\r\n\r\n<span style=\"text-decoration: underline;\">Second Payment on Account:</span> 31st July 2012\r\n\r\n<strong>PAPER Submission of Tax Return</strong> for year ended 5th April 2012: 31st October 2012\r\n\r\n<strong>ONLINE Submission of Tax Return</strong> for year ended 5th April 2012:  31st January 2013\r\n\r\n<strong><span style=\"text-decoration: underline;\">2.Annual Returns:</span></strong> A Company must file an Annual Return within <strong>28 Days</strong> after the Incorporation date EVERY YEAR\r\n\r\n<strong><span style=\"text-decoration: underline;\">3.VAT Returns:</span></strong> The return must be filed within <strong>one month</strong> after the end of the VAT quarter and VAT payable is due by that date. The Return can only be filed ONLINE.\r\n\r\n<strong><span style=\"text-decoration: underline;\">4.PAYE/NIC Payment Deadlines ( Quarterly)</span></strong>\r\n\r\nQuarter 1 : 22 July 2012          ( 19 July 2012 if paying by Cheque )\r\n\r\nQuarter 2: 22 October 2012     ( 19 October 2012  if paying by Cheque )\r\n\r\nQuarter 3: 22 January 2013     ( 19 January 2013  if paying by Cheque )\r\n\r\nQuarter 4:  22 April 2013          ( 19  April 2013  if paying by Cheque )\r\n\r\n5: <span style=\"text-decoration: underline;\"><strong>Monthly PAYE/NIC</strong></span>\r\n\r\nThis must be paid by the 22nd of Each month.( 19th if paying by cheque)\r\n\r\n<span style=\"text-decoration: underline;\"><strong>6: Companies House Accounts filing &amp; Corporation Tax</strong></span>\r\n\r\n<a href=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/02/tax.jpg\"><img class=\"alignleft size-full wp-image-312\" title=\"tax\" src=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/02/tax.jpg\" alt=\"\" width=\"320\" height=\"275\" /></a>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Knowledge Base','','inherit','closed','closed','','77-revision-v1','','','2012-03-12 17:35:43','2012-03-12 17:35:43','',77,'http://numbersbalanced.com/77-revision-18/',0,'revision','',0),(335,1,'2012-03-10 18:15:32','2012-03-10 18:15:32','Having worked as an Accountant for many years, I have produced accounts for various businesses of various sizes from almost every sector of the economy.\r\n\r\nI decided to set up a company in April 2011 to focus on small businesses especially startups,as I felt they do not get the attention they need.\r\n\r\nAll businesses have to files tax returns and pay tax. It is a legal requirement. Tax is taxing! Rules change every year and there are strict deadlines and hefty fines for being late. Once a business has a record keeping system set up, the owner can not only run their business with one less thing to worry about, but also use the information from the records to plan, control and make decisions.\r\n\r\n<strong><span style=\"text-decoration: underline;\">This is what we do for you:</span></strong> Provide Accurate and Meaningful information and save you paying too much tax.\r\n\r\n<a href=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/03/Services.jpg\"><img class=\"alignnone size-full wp-image-274\" title=\"Services\" src=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/03/Services.jpg\" alt=\"\" width=\"536\" height=\"559\" /></a>\r\n\r\n&nbsp;','What we do','','inherit','closed','closed','','273-revision-v1','','','2012-03-10 18:15:32','2012-03-10 18:15:32','',273,'http://numbersbalanced.com/wp/273-revision-5/',0,'revision','',0),(184,1,'2012-02-17 17:53:21','2012-02-17 17:53:21','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provides a few resources to help','Tax Centre','','inherit','open','open','','77-revision-v1','','','2012-02-17 17:53:21','2012-02-17 17:53:21','',77,'http://numbersbalanced.com/wp/77-revision-8/',0,'revision','',0),(52,1,'2017-11-27 20:51:51','2017-11-27 20:51:51','<div id=\"pl-52\"  class=\"panel-layout\" ><div id=\"pg-52-0\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\"  data-ratio=\"1\"  data-ratio-direction=\"right\" ><div id=\"pgc-52-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-52-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>Outsourcing your  payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes</p>\n<p><span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span></p>\n<p><span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span></p>\n<p><strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong></p>\n<ul>\n<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\n<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\n<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\n<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports.</span></li>\n</ul>\n<p><span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span></p>\n</div>\n</div></div></div></div><div id=\"pg-52-1\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" ><div id=\"pgc-52-1-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-52-1-0-0\" class=\"so-panel widget widget_sow-cta panel-first-child panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_Cta_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;sub_title&quot;:&quot;&quot;,&quot;design&quot;:{&quot;background_color&quot;:&quot;#1c8400&quot;,&quot;border_color&quot;:false,&quot;title_color&quot;:false,&quot;subtitle_color&quot;:false,&quot;button_align&quot;:&quot;left&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;button&quot;:{&quot;text&quot;:&quot;Contact Us for a Free Consultation&quot;,&quot;url&quot;:&quot;http:\\/\\/www.numbersbalanced.com\\/contact-us&quot;,&quot;button_icon&quot;:{&quot;icon_selected&quot;:&quot;fontawesome-phone&quot;,&quot;icon_color&quot;:false,&quot;icon&quot;:0,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;design&quot;:{&quot;width&quot;:false,&quot;width_unit&quot;:&quot;px&quot;,&quot;theme&quot;:&quot;atom&quot;,&quot;button_color&quot;:&quot;#eded00&quot;,&quot;text_color&quot;:&quot;#207027&quot;,&quot;hover&quot;:true,&quot;font&quot;:&quot;default&quot;,&quot;font_size&quot;:&quot;1&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;attributes&quot;:{&quot;id&quot;:&quot;&quot;,&quot;classes&quot;:&quot;&quot;,&quot;title&quot;:&quot;&quot;,&quot;onclick&quot;:&quot;&quot;,&quot;rel&quot;:&quot;&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;new_window&quot;:false},&quot;_sow_form_id&quot;:&quot;5a1c79c95c03d&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511816215978&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-52-1-0-0\\&quot; class=\\&quot;so-panel widget widget_sow-cta panel-first-child panel-last-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-0&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-52-1-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-52-1-1-0\" class=\"so-panel widget widget_sow-social-media-buttons panel-first-child panel-last-child\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_SocialMediaButtons_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;networks&quot;:[{&quot;name&quot;:&quot;facebook&quot;,&quot;url&quot;:&quot;https:\\/\\/www.facebook.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#3a5795&quot;},{&quot;name&quot;:&quot;twitter&quot;,&quot;url&quot;:&quot;https:\\/\\/twitter.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#78bdf1&quot;},{&quot;name&quot;:&quot;linkedin&quot;,&quot;url&quot;:&quot;https:\\/\\/www.linkedin.com\\/company\\/numbers-balanced-limited&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#0177b4&quot;}],&quot;design&quot;:{&quot;new_window&quot;:true,&quot;theme&quot;:&quot;atom&quot;,&quot;hover&quot;:true,&quot;icon_size&quot;:&quot;1.66&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;align&quot;:&quot;left&quot;,&quot;margin&quot;:&quot;0.1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;_sow_form_id&quot;:&quot;5a1dda21efa75&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511905948092&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-52-1-1-0\\&quot; class=\\&quot;so-panel widget widget_sow-social-media-buttons panel-first-child panel-last-child\\&quot; data-index=\\&quot;2\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-1-0&quot;}}\" />[/siteorigin_widget]</div></div></div></div>','Payroll','','publish','closed','closed','','payroll','','','2017-11-28 21:53:52','2017-11-28 21:53:52','',5,'http://numbersbalanced.com/wp/?page_id=52',3,'page','',0),(187,1,'2012-02-24 12:00:00','2012-02-24 12:00:00','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\nJust give us a call.\r\n\r\n[polldaddy poll=5912600]\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Home','','inherit','open','open','','32-revision-v1','','','2012-02-24 12:00:00','2012-02-24 12:00:00','',32,'http://numbersbalanced.com/wp/32-revision-14/',0,'revision','',0),(5,1,'2017-11-26 21:41:46','2017-11-26 21:41:46','<div id=\"pl-5\"  class=\"panel-layout\" ><div id=\"pg-5-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-5-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-5-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the trade or profession.<br />This information must be kept for at least 6 years.<br />These records are required for Tax Returns, VAT Returns and Financial Accounts to be prepared and filed quickly and accurately.<br />Our services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.</p>\n<p><strong>Unlimited Consultations</strong><br />We are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are free, so please call us whenever you have a question or concern.</p>\n<p> </p>\n</div>\n</div></div></div></div><div id=\"pg-5-1\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-5-1-0\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-0-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"1\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/bookkeeping/\" target=\"_self\" class=\"kad-icon-box-14 kad-icon-box \"><i class=\"icon-pencil\" style=\"font-size:48px;\"></i><h4>Bookkeeping</h4><p>We take care of your books for you, so you can get back to the job of running your business and generating profits!</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-14 {background:#33743c;} .kad-icon-box-14, .kad-icon-box-14 h1, .kad-icon-box-14 h2, .kad-icon-box-14 h3, .kad-icon-box-14 h4, .kad-icon-box-14 h5 {color:#ffffff !important;} .kad-icon-box-14:hover {background:;} .kad-icon-box-14:hover, .kad-icon-box-14:hover h1, .kad-icon-box-14:hover h2, .kad-icon-box-14:hover h3, .kad-icon-box-14:hover h4, .kad-icon-box-14:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-1\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-1-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"2\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/accounts/\" target=\"_self\" class=\"kad-icon-box-69 kad-icon-box \"><i class=\"icon-pen\" style=\"font-size:48px;\"></i><h4>Accounts</h4><p>We prepare Annual Accounts for Sole Traders and Limited Companies, whatever system you have used.</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-69 {background:#33743c;} .kad-icon-box-69, .kad-icon-box-69 h1, .kad-icon-box-69 h2, .kad-icon-box-69 h3, .kad-icon-box-69 h4, .kad-icon-box-69 h5 {color:#ffffff !important;} .kad-icon-box-69:hover {background:;} .kad-icon-box-69:hover, .kad-icon-box-69:hover h1, .kad-icon-box-69:hover h2, .kad-icon-box-69:hover h3, .kad-icon-box-69:hover h4, .kad-icon-box-69:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-2\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-2-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"3\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/payroll/\" target=\"_self\" class=\"kad-icon-box-26 kad-icon-box \"><i class=\"icon-coin\" style=\"font-size:48px;\"></i><h4>Payroll</h4><p>Save time and money -  outsource your payroll. Avoid the hassle of keeping up with legislation and tax changes.</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-26 {background:#33743c;} .kad-icon-box-26, .kad-icon-box-26 h1, .kad-icon-box-26 h2, .kad-icon-box-26 h3, .kad-icon-box-26 h4, .kad-icon-box-26 h5 {color:#ffffff !important;} .kad-icon-box-26:hover {background:;} .kad-icon-box-26:hover, .kad-icon-box-26:hover h1, .kad-icon-box-26:hover h2, .kad-icon-box-26:hover h3, .kad-icon-box-26:hover h4, .kad-icon-box-26:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-3\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-3-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"4\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/credit-control/\" target=\"_self\" class=\"kad-icon-box-100 kad-icon-box \"><i class=\"icon-credit\" style=\"font-size:48px;\"></i><h4>Credit Control</h4><p>Monthly Updates of the Sales Ledger and List of Debtors and Reconciliation the Sales Control Account.</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-100 {background:#33743c;} .kad-icon-box-100, .kad-icon-box-100 h1, .kad-icon-box-100 h2, .kad-icon-box-100 h3, .kad-icon-box-100 h4, .kad-icon-box-100 h5 {color:#ffffff !important;} .kad-icon-box-100:hover {background:;} .kad-icon-box-100:hover, .kad-icon-box-100:hover h1, .kad-icon-box-100:hover h2, .kad-icon-box-100:hover h3, .kad-icon-box-100:hover h4, .kad-icon-box-100:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-4\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-4-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"5\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/cashflow-management/\" target=\"_self\" class=\"kad-icon-box-73 kad-icon-box \"><i class=\"icon-library\" style=\"font-size:48px;\"></i><h4>Cash flow</h4><p>The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. </p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-73 {background:#33743c;} .kad-icon-box-73, .kad-icon-box-73 h1, .kad-icon-box-73 h2, .kad-icon-box-73 h3, .kad-icon-box-73 h4, .kad-icon-box-73 h5 {color:#ffffff !important;} .kad-icon-box-73:hover {background:;} .kad-icon-box-73:hover, .kad-icon-box-73:hover h1, .kad-icon-box-73:hover h2, .kad-icon-box-73:hover h3, .kad-icon-box-73:hover h4, .kad-icon-box-73:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div></div></div>','Services','','publish','closed','closed','','services','','','2017-11-27 00:10:19','2017-11-27 00:10:19','',0,'http://numbersbalanced.com/wp/?page_id=5',3,'page','',0),(6,1,'2012-01-22 13:54:27','2012-01-22 13:54:27','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\n\nThis information must be kept for at least 6 years.\n\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\n\n<strong>BOOKKEEPING</strong>\n\nOur Bookkeeping services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\n\n&nbsp;\n\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 13:54:27','2012-01-22 13:54:27','',5,'http://numbersbalanced.com/wp/?p=6',0,'revision','',0),(21,1,'2012-01-22 17:07:39','2012-01-22 17:07:39','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\n\n&nbsp;\n\nAs standard practice, we can do the following for you:\n<ol start=\"1\">\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\n	<li>Reconcile the Bank Account with the Bank Statement</li>\n	<li>Management Accounts</li>\n</ol>\n&nbsp;\n\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:07:39','2012-01-22 17:07:39','',17,'http://numbersbalanced.com/wp/?p=21',0,'revision','',0),(186,1,'2012-02-05 18:35:45','2012-02-05 18:35:45','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n<span style=\"text-decoration: underline;\">Unlimited Consultations</span>\r\n\r\nWe are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are free, so please  call us whenever you have a question or concern.','Services','','inherit','open','open','','5-revision-v1','','','2012-02-05 18:35:45','2012-02-05 18:35:45','',5,'http://numbersbalanced.com/wp/5-revision-13/',0,'revision','',0),(9,1,'2012-01-22 13:54:46','2012-01-22 13:54:46','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n<strong>BOOKKEEPING</strong>\r\n\r\nOur Bookkeeping services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 13:54:46','2012-01-22 13:54:46','',5,'http://numbersbalanced.com/wp/?p=9',0,'revision','',0),(11,1,'2012-01-22 14:04:34','2012-01-22 14:04:34','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n<strong>BOOKKEEPING</strong>\r\n\r\nOur Bookkeeping services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 14:04:34','2012-01-22 14:04:34','',5,'http://numbersbalanced.com/wp/?p=11',0,'revision','',0),(13,1,'2012-01-22 14:22:30','2012-01-22 14:22:30','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n<strong>BOOKKEEPING</strong>\r\n\r\nOur Bookkeeping services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 14:22:30','2012-01-22 14:22:30','',5,'http://numbersbalanced.com/wp/?p=13',0,'revision','',0),(17,1,'2017-11-26 22:45:18','2017-11-26 22:45:18','<div id=\"pl-17\"  class=\"panel-layout\" ><div id=\"pg-17-0\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" ><div id=\"pgc-17-0-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-17-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!<br />As standard practice, we can do the following for you:<br />1. Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.<br />2. Processing and posting of supplier invoices and allocation of payments to supplier accounts<br />3. Give you a List of Debtors and Creditors each month or quarter.<br />4. Reconcile your Cash Book with the Bank Statement<br />5. Prepare Management Accounts: This is regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement.<br />We provide a description and explanation of your accounts to ensure you can make decisions with your accounts up-to-date.<br />These tasks form the solid foundation of your small business accounting system.</p>\n<p> </p>\n</div>\n</div></div><div id=\"panel-17-0-0-1\" class=\"so-panel widget widget_sow-cta panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_Cta_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;sub_title&quot;:&quot;&quot;,&quot;design&quot;:{&quot;background_color&quot;:&quot;#128702&quot;,&quot;border_color&quot;:false,&quot;title_color&quot;:false,&quot;subtitle_color&quot;:false,&quot;button_align&quot;:&quot;left&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;button&quot;:{&quot;text&quot;:&quot;Contact us for a free Consultation&quot;,&quot;url&quot;:&quot;http:\\/\\/www.numbersbalanced.com\\/contact-us&quot;,&quot;button_icon&quot;:{&quot;icon_selected&quot;:&quot;fontawesome-phone&quot;,&quot;icon_color&quot;:false,&quot;icon&quot;:0,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;design&quot;:{&quot;width&quot;:false,&quot;width_unit&quot;:&quot;px&quot;,&quot;theme&quot;:&quot;atom&quot;,&quot;button_color&quot;:&quot;#eded07&quot;,&quot;text_color&quot;:false,&quot;hover&quot;:true,&quot;font&quot;:&quot;default&quot;,&quot;font_size&quot;:&quot;1&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;attributes&quot;:{&quot;id&quot;:&quot;&quot;,&quot;classes&quot;:&quot;&quot;,&quot;title&quot;:&quot;&quot;,&quot;onclick&quot;:&quot;&quot;,&quot;rel&quot;:&quot;&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;new_window&quot;:false},&quot;_sow_form_id&quot;:&quot;5a1c7d1b1eb78&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511816872094&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-17-0-0-1\\&quot; class=\\&quot;so-panel widget widget_sow-cta panel-last-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-0-1&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-17-0-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-17-0-1-0\" class=\"so-panel widget widget_sow-image panel-first-child\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_Image_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;image&quot;:515,&quot;image_fallback&quot;:&quot;&quot;,&quot;size&quot;:&quot;full&quot;,&quot;align&quot;:&quot;default&quot;,&quot;title&quot;:&quot;&quot;,&quot;title_position&quot;:&quot;hidden&quot;,&quot;alt&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;bound&quot;:true,&quot;_sow_form_id&quot;:&quot;5a1b46488cb51&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511736925246&quot;,&quot;new_window&quot;:false,&quot;full_width&quot;:false},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-17-0-1-0\\&quot; class=\\&quot;so-panel widget widget_sow-image panel-first-child\\&quot; data-index=\\&quot;2\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-1-0&quot;}}\" />[/siteorigin_widget]</div><div id=\"panel-17-0-1-1\" class=\"so-panel widget widget_sow-social-media-buttons panel-last-child\" data-index=\"3\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_SocialMediaButtons_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;networks&quot;:[{&quot;name&quot;:&quot;facebook&quot;,&quot;url&quot;:&quot;https:\\/\\/www.facebook.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#3a5795&quot;},{&quot;name&quot;:&quot;twitter&quot;,&quot;url&quot;:&quot;https:\\/\\/twitter.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#78bdf1&quot;},{&quot;name&quot;:&quot;linkedin&quot;,&quot;url&quot;:&quot;https:\\/\\/www.linkedin.com\\/company\\/numbers-balanced-limited&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#0177b4&quot;}],&quot;design&quot;:{&quot;theme&quot;:&quot;atom&quot;,&quot;hover&quot;:true,&quot;icon_size&quot;:&quot;1.66&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;align&quot;:&quot;left&quot;,&quot;margin&quot;:&quot;0.1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;,&quot;new_window&quot;:false},&quot;_sow_form_id&quot;:&quot;5a1c786618211&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511905276289&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-17-0-1-1\\&quot; class=\\&quot;so-panel widget widget_sow-social-media-buttons panel-last-child\\&quot; data-index=\\&quot;3\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-1-1&quot;}}\" />[/siteorigin_widget]</div></div></div></div>','Bookkeeping','','publish','closed','closed','','bookkeeping','','','2017-11-28 21:41:42','2017-11-28 21:41:42','',5,'http://numbersbalanced.com/wp/?page_id=17',1,'page','',0),(1326,1,'2017-11-26 22:46:32','2017-11-26 22:46:32','&nbsp;\r\n\r\n&nbsp;','Bookkeeping','','inherit','closed','closed','','17-revision-v1','','','2017-11-26 22:46:32','2017-11-26 22:46:32','',17,'http://www.numbersbalanced.com/17-revision-v1/',0,'revision','',0),(1327,1,'2017-11-26 22:49:13','2017-11-26 22:49:13','','Bookkeeping','','inherit','closed','closed','','17-revision-v1','','','2017-11-26 22:49:13','2017-11-26 22:49:13','',17,'http://www.numbersbalanced.com/17-revision-v1/',0,'revision','',0),(18,1,'2012-01-22 16:54:13','2012-01-22 16:54:13','','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 16:54:13','2012-01-22 16:54:13','',17,'http://numbersbalanced.com/wp/?p=18',0,'revision','',0),(19,1,'2012-01-22 16:54:18','2012-01-22 16:54:18','','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 16:54:18','2012-01-22 16:54:18','',17,'http://numbersbalanced.com/wp/?p=19',0,'revision','',0),(20,1,'2012-01-22 17:06:39','2012-01-22 17:06:39','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\n\n&nbsp;\n\nAs standard practice, we can do the following for you:\n<ol start=\"1\">\n	<li>Preparation and processing of Sales Invoices      and posting and allocation of sales receipts to customer accounts.</li>\n	<li>Processing and posting of supplier invoices      and allocation of payments to supplier accounts</li>\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\n	<li>Reconcile the Bank Account with the Bank Statement</li>\n	<li>Management Accounts</li>\n</ol>\n&nbsp;\n\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:06:39','2012-01-22 17:06:39','',17,'http://numbersbalanced.com/wp/?p=20',0,'revision','',0),(22,1,'2012-01-22 17:14:20','2012-01-22 17:14:20','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\n\nThis information must be kept for at least 6 years.\n\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\n\n&nbsp;\n\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\n\n&nbsp;\n\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 17:14:20','2012-01-22 17:14:20','',5,'http://numbersbalanced.com/wp/?p=22',0,'revision','',0),(23,1,'2012-01-22 17:23:28','2012-01-22 17:23:28','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 17:23:28','2012-01-22 17:23:28','',5,'http://numbersbalanced.com/wp/?p=23',0,'revision','',0),(25,1,'2012-01-22 17:18:55','2012-01-22 17:18:55','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\n\n&nbsp;\n\nAs standard practice, we can do the following for you:\n<ol start=\"1\">\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\n	<li>Reconcile the Bank Account with the Bank Statement</li>\n	<li>Management Accounts</li>\n</ol>\n&nbsp;\n\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:18:55','2012-01-22 17:18:55','',17,'http://numbersbalanced.com/wp/?p=25',0,'revision','',0),(26,1,'2012-01-22 17:25:31','2012-01-22 17:25:31','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\r\n\r\n&nbsp;\r\n\r\nAs standard practice, we can do the following for you:\r\n<ol start=\"1\">\r\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\r\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\r\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\r\n	<li>Reconcile the Bank Account with the Bank Statement</li>\r\n	<li>Management Accounts</li>\r\n</ol>\r\n&nbsp;\r\n\r\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:25:31','2012-01-22 17:25:31','',17,'http://numbersbalanced.com/wp/?p=26',0,'revision','',0),(27,1,'2012-01-22 17:31:07','2012-01-22 17:31:07','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\n\n&nbsp;\n\nAs standard practice, we can do the following for you:\n<ol start=\"1\">\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\n	<li>Reconcile the Bank Account with the Bank Statement</li>\n	<li>Management Accounts: Regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement</li>\n</ol>\n&nbsp;\n\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:31:07','2012-01-22 17:31:07','',17,'http://numbersbalanced.com/wp/?p=27',0,'revision','',0),(28,1,'2012-01-22 17:24:43','2012-01-22 17:24:43','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 17:24:43','2012-01-22 17:24:43','',5,'http://numbersbalanced.com/wp/?p=28',0,'revision','',0),(30,1,'2012-01-22 17:32:27','2012-01-22 17:32:27','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\r\n\r\n&nbsp;\r\n\r\nAs standard practice, we can do the following for you:\r\n<ol start=\"1\">\r\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\r\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\r\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\r\n	<li>Reconcile the Bank Account with the Bank Statement</li>\r\n	<li>Management Accounts: Regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement</li>\r\n</ol>\r\n&nbsp;\r\n\r\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:32:27','2012-01-22 17:32:27','',17,'http://numbersbalanced.com/wp/?p=30',0,'revision','',0),(185,1,'2012-02-05 18:33:45','2012-02-05 18:33:45','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\nJust give us a call.\r\n\r\n[polldaddy poll=5912600]\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Home','','inherit','open','open','','32-revision-v1','','','2012-02-05 18:33:45','2012-02-05 18:33:45','',32,'http://numbersbalanced.com/wp/32-revision-13/',0,'revision','',0),(32,1,'2017-03-13 17:20:23','2017-03-13 17:20:23','<div id=\"pl-32\"  class=\"panel-layout\" ><div id=\"pg-32-0\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\"  data-ratio=\"0.5\"  data-ratio-direction=\"right\" ><div id=\"pgc-32-0-0\"  class=\"panel-grid-cell panel-grid-cell-mobile-last\"  data-weight=\"0.66666666666667\" ><div id=\"panel-32-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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>\n</div>\n</div></div></div><div id=\"pgc-32-0-1\"  class=\"panel-grid-cell panel-grid-cell-empty\"  data-weight=\"0.33333333333333\" ></div></div><div id=\"pg-32-1\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" ><div id=\"pgc-32-1-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-32-1-0-0\" class=\"so-panel widget widget_custom_html panel-first-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/03\\/Budget-2014.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/budget-2017\\/\\&quot;&gt;Budget 2017&lt;\\/a&gt;&lt;\\/h4&gt;\\nThe Budget Summary and Tax Data Card\\&quot;.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/budget-2017\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-32-1-0-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-0&quot;}}\" />[/siteorigin_widget]</div><div id=\"panel-32-1-0-1\" class=\"so-panel widget widget_custom_html panel-last-child\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/Records-Retention.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/records-retention\\/\\&quot;&gt;Records Retention&lt;\\/a&gt;&lt;\\/h4&gt;\\nIf your company is liable for Corporation Tax you must keep and retain adequate business and accounting records.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/records-retention\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-32-1-0-1\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-last-child\\&quot; data-index=\\&quot;2\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-1&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-32-1-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-32-1-1-0\" class=\"so-panel widget widget_custom_html panel-first-child\" data-index=\"3\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/business-expenses-e1404294668531.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/business-expenses\\/\\&quot;&gt;Business Expenses&lt;\\/a&gt;&lt;\\/h4&gt;\\nView our Updated List of Allowable Expenses which includes All day-to-day expenses of a business.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/business-expenses\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-32-1-1-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child\\&quot; data-index=\\&quot;3\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-1-0&quot;}}\" />[/siteorigin_widget]</div><div id=\"panel-32-1-1-1\" class=\"so-panel widget widget_custom_html panel-last-child\" data-index=\"4\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/Tax.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/incometax\\/\\&quot;&gt;Income Tax&lt;\\/a&gt;&lt;\\/h4&gt;\\nRead more about Income Tax and National Minimum Wages that apply.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/incometax\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-32-1-1-1\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-last-child\\&quot; data-index=\\&quot;4\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-1-1&quot;}}\" />[/siteorigin_widget]</div></div></div></div>','Home','','publish','closed','closed','','home','','','2017-11-29 18:51:39','2017-11-29 18:51:39','',0,'http://numbersbalanced.com/wp/?page_id=32',0,'page','',0),(1201,1,'2016-08-14 19:53:06','2016-08-14 18:53:06','Bookkeeping &amp; Accounts\r\n<h1 style=\"text-align: center;\"></h1>\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for start-ups and small businesses.\r\n&lt; We take the time to visit each business in order to offer an individual service to you.\r\nWe offer free consultations.\r\n\r\n<center><a class=\"kad-btn btn-shortcode kad-btn-primary lg-kad-btn headerfont\" style=\"; color: #ffffff;\" href=\"http://www.numbersbalanced.com/contact-us/\" target=\"_blank\">Contact Us </a></center>Business ExpensesAll the Expenses you can claim <a class=\"jbutton gray medium  \" href=\"http://numbersbalanced.com/knowledge base/business expenses\">Click here</a> RecordsAccounting Records must be kept. For details <a class=\"jbutton gray medium  \" href=\"http://numbersbalanced.com/knowledge base/Recordsretention\">Click here</a> Budget 2016A summary of the UK Budget. <a class=\"jbutton red medium   \" href=\"http://numbersbalanced.com/knowledge-base/budget-2015\">Click here</a>','Home','','inherit','closed','closed','','32-revision-v1','','','2016-08-14 19:53:06','2016-08-14 18:53:06','',32,'http://www.numbersbalanced.com/32-revision-v1/',0,'revision','',0),(1199,1,'2016-08-14 18:53:26','2016-08-14 17:53:26','Bookkeeping &amp; Accounts\r\n<h1 style=\"text-align: center;\"></h1>\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for start-ups and small businesses.\r\n&lt; We take the time to visit each business in order to offer an individual service to you.\r\nWe offer free consultations.\r\n\r\n<center><a class=\"kad-btn btn-shortcode kad-btn-primary lg-kad-btn headerfont\" style=\"; color: #ffffff;\" href=\"http://www.numbersbalanced.com/contact-us/\" target=\"_blank\">Contact Us </a></center>Business ExpensesAll the Expenses you can claim <a class=\"jbutton gray medium  \" href=\"http://numbersbalanced.com/knowledge base/business expenses\">Click here</a> RecordsAccounting Records must be kept. Find all the details here <a class=\"jbutton gray medium  \" href=\"http://numbersbalanced.com/knowledge base/Recordsretention\">Click here</a> Budget 2016A summary of the UK Budget giving you all those important numbers for 2016 is here. <a class=\"jbutton red medium   \" href=\"http://numbersbalanced.com/knowledge-base/budget-2015\">Click here to read more</a>','Home','','inherit','closed','closed','','32-revision-v1','','','2016-08-14 18:53:26','2016-08-14 17:53:26','',32,'http://www.numbersbalanced.com/32-revision-v1/',0,'revision','',0),(33,1,'2012-01-22 17:38:10','2012-01-22 17:38:10','','Home','','inherit','open','open','','32-revision-v1','','','2012-01-22 17:38:10','2012-01-22 17:38:10','',32,'http://numbersbalanced.com/wp/?p=33',0,'revision','',0),(34,1,'2017-11-29 11:23:47','2017-11-29 11:23:47','<div id=\"pl-32\" class=\"panel-layout\">\n<div id=\"pg-32-0\" class=\"panel-grid panel-no-style\" data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" data-ratio-direction=\"right\" data-ratio=\"0.5\">\n<div id=\"pgc-32-0-0\" class=\"panel-grid-cell panel-grid-cell-mobile-last\" data-weight=\"0.66666666666667\">\n<div id=\"panel-32-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\n<strong>Bookkeeping &amp; Accounts</strong>\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for start-ups and small businesses.\nWe take the time to visit each business in order to offer an individual service to you.\nWe offer free consultations.\n\n</div>\n</div>\n</div>\n</div>\n<div id=\"pgc-32-0-1\" class=\"panel-grid-cell panel-grid-cell-empty\" data-weight=\"0.33333333333333\"></div>\n</div>\n<div id=\"pg-32-1\" class=\"panel-grid panel-no-style\" data-style=\"{&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\">\n<div id=\"pgc-32-1-0\" class=\"panel-grid-cell\" data-weight=\"0.5\">\n<div id=\"panel-32-1-0-0\" class=\"so-panel widget widget_text panel-first-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"textwidget\">\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\">\n<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%\">\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\">Budget 2017</a></h4>\nThe Budget Summary and Tax Data Card\".\n<a id=\"kadbtn37\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color: #33743c; border: 0 solid; border-color: #000; color: #ffffff;\" href=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\n</tr>\n</tbody>\n</table>\n</div>\n</div>\n<div id=\"panel-32-1-0-1\" class=\"so-panel widget widget_text\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"textwidget\">\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\">\n<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%\">\n<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.\n<a id=\"kadbtn27\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color: #33743c; border: 0 solid; border-color: #000; color: #ffffff;\" href=\"http://www.numbersbalanced.com/knowledge-base/records-retention/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\n</tr>\n</tbody>\n</table>\n</div>\n</div>\n<div id=\"panel-32-1-0-2\" class=\"so-panel widget widget_sow-editor\" data-index=\"3\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\"></div>\n</div>\n</div>\n<div id=\"panel-32-1-0-3\" class=\"so-panel widget widget_sow-simple-masonry panel-last-child\" data-index=\"4\">[siteorigin_widget class=\"SiteOrigin_Widget_Simple_Masonry_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:[],&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-32-1-0-3\\&quot; class=\\&quot;so-panel widget widget_sow-simple-masonry panel-last-child\\&quot; data-index=\\&quot;4\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-3&quot;}}\" />[/siteorigin_widget]</div>\n</div>\n<div id=\"pgc-32-1-1\" class=\"panel-grid-cell\" data-weight=\"0.5\">\n<div id=\"panel-32-1-1-0\" class=\"so-panel widget widget_text panel-first-child\" data-index=\"5\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"textwidget\">\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\">\n<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%\">\n<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.\n<a id=\"kadbtn47\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color: #33743c; border: 0 solid; border-color: #000; color: #ffffff;\" href=\"http://www.numbersbalanced.com/knowledge-base/business-expenses/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\n</tr>\n</tbody>\n</table>\n</div>\n</div>\n<div id=\"panel-32-1-1-1\" class=\"so-panel widget widget_text panel-last-child\" data-index=\"6\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"textwidget\">\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"35%\">\n<div class=\"thumbborder thumbpad\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2017/03/Outside-Europe_PM-Brexit-speech-17-Jan-2017-stf.jpg\" width=\"100%\" height=\"150\" /></div></td>\n<td width=\"65%\">\n<h4></h4>\n\"Brexit Means Brexit\" Getting The Right Deal: The 12 UK Government Objectives\n<a id=\"kadbtn52\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color: #33743c; border: 0 solid; border-color: #000; color: #ffffff;\" href=\"https://www.conservatives.com/sharethefacts/2017/01/our-plan-for-britain/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\n</tr>\n</tbody>\n</table>\n</div>\n</div>\n</div>\n</div>\n<div id=\"pg-32-2\" class=\"panel-grid panel-has-style\" data-style=\"{&quot;background&quot;:&quot;#5bd604&quot;,&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\">\n<div class=\"panel-row-style panel-row-style-for-32-2\">\n<div id=\"pgc-32-2-0\" class=\"panel-grid-cell panel-grid-cell-empty\" data-weight=\"1\"></div>\n</div>\n</div>\n</div>','Home','','inherit','open','open','','32-autosave-v1','','','2017-11-29 11:23:47','2017-11-29 11:23:47','',32,'http://numbersbalanced.com/wp/?p=34',0,'revision','',0),(35,1,'2017-11-27 21:02:03','2017-11-27 21:02:03','<div id=\"pl-17\"  class=\"panel-layout\" ><div id=\"pg-17-0\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" ><div id=\"pgc-17-0-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-17-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!<br />As standard practice, we can do the following for you:<br />1. Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.<br />2. Processing and posting of supplier invoices and allocation of payments to supplier accounts<br />3. Give you a List of Debtors and Creditors each month or quarter.<br />4. Reconcile your Cash Book with the Bank Statement<br />5. Prepare Management Accounts: This is regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement.<br />We provide a description and explanation of your accounts to ensure you can make decisions with your accounts up-to-date.<br />These tasks form the solid foundation of your small business accounting system.</p>\n<p> </p>\n</div>\n</div></div><div id=\"panel-17-0-0-1\" class=\"so-panel widget widget_sow-social-media-buttons panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_SocialMediaButtons_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;Join Us on:&quot;,&quot;networks&quot;:[{&quot;name&quot;:&quot;facebook&quot;,&quot;url&quot;:&quot;https:\\/\\/www.facebook.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#3a5795&quot;},{&quot;name&quot;:&quot;twitter&quot;,&quot;url&quot;:&quot;https:\\/\\/twitter.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#78bdf1&quot;},{&quot;name&quot;:&quot;linkedin&quot;,&quot;url&quot;:&quot;https:\\/\\/www.linkedin.com\\/company\\/numbers-balanced-limited&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#0177b4&quot;}],&quot;design&quot;:{&quot;new_window&quot;:true,&quot;theme&quot;:&quot;atom&quot;,&quot;hover&quot;:true,&quot;icon_size&quot;:&quot;1.66&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;align&quot;:&quot;left&quot;,&quot;margin&quot;:&quot;0.1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;_sow_form_id&quot;:&quot;5a1c786618211&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511815389495&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-17-0-0-1\\&quot; class=\\&quot;so-panel widget widget_sow-social-media-buttons panel-last-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-0-1&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-17-0-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-17-0-1-0\" class=\"so-panel widget widget_sow-image panel-first-child\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_Image_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;image&quot;:515,&quot;image_fallback&quot;:&quot;&quot;,&quot;size&quot;:&quot;full&quot;,&quot;align&quot;:&quot;default&quot;,&quot;title&quot;:&quot;&quot;,&quot;title_position&quot;:&quot;hidden&quot;,&quot;alt&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;bound&quot;:true,&quot;_sow_form_id&quot;:&quot;5a1b46488cb51&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511736925246&quot;,&quot;new_window&quot;:false,&quot;full_width&quot;:false},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-17-0-1-0\\&quot; class=\\&quot;so-panel widget widget_sow-image panel-first-child\\&quot; data-index=\\&quot;2\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-1-0&quot;}}\" />[/siteorigin_widget]</div><div id=\"panel-17-0-1-1\" class=\"so-panel widget widget_sow-cta panel-last-child\" data-index=\"3\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_Cta_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;sub_title&quot;:&quot;&quot;,&quot;design&quot;:{&quot;background_color&quot;:false,&quot;border_color&quot;:false,&quot;title_color&quot;:false,&quot;subtitle_color&quot;:false,&quot;button_align&quot;:&quot;right&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;button&quot;:{&quot;text&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;button_icon&quot;:{&quot;icon_selected&quot;:&quot;&quot;,&quot;icon_color&quot;:false,&quot;icon&quot;:0,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;design&quot;:{&quot;width&quot;:false,&quot;width_unit&quot;:&quot;px&quot;,&quot;theme&quot;:&quot;atom&quot;,&quot;button_color&quot;:false,&quot;text_color&quot;:false,&quot;hover&quot;:true,&quot;font&quot;:&quot;default&quot;,&quot;font_size&quot;:&quot;1&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;attributes&quot;:{&quot;id&quot;:&quot;&quot;,&quot;classes&quot;:&quot;&quot;,&quot;title&quot;:&quot;&quot;,&quot;onclick&quot;:&quot;&quot;,&quot;rel&quot;:&quot;&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;new_window&quot;:false},&quot;_sow_form_id&quot;:&quot;5a1c7d1b1eb78&quot;,&quot;_sow_form_timestamp&quot;:&quot;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-17-0-1-1\\&quot; class=\\&quot;so-panel widget widget_sow-cta panel-last-child\\&quot; data-index=\\&quot;3\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-1-1&quot;}}\" />[/siteorigin_widget]</div></div></div></div>','Bookkeeping','','inherit','open','open','','17-autosave-v1','','','2017-11-27 21:02:03','2017-11-27 21:02:03','',17,'http://numbersbalanced.com/wp/?p=35',0,'revision','',0),(36,1,'2012-01-22 17:33:45','2012-01-22 17:33:45','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\r\n\r\n&nbsp;\r\n\r\nAs standard practice, we can do the following for you:\r\n<ol start=\"1\">\r\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\r\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\r\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\r\n	<li>Reconcile the Bank Account with the Bank Statement</li>\r\n	<li>Management Accounts: Regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement</li>\r\n</ol>\r\n&nbsp;\r\n\r\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:33:45','2012-01-22 17:33:45','',17,'http://numbersbalanced.com/wp/?p=36',0,'revision','',0),(37,1,'2017-11-26 21:38:54','2017-11-26 21:38:54','<div id=\"pl-5\"  class=\"panel-layout\" ><div id=\"pg-5-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-5-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-5-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the trade or profession.<br />This information must be kept for at least 6 years.<br />These records are required for Tax Returns, VAT Returns and Financial Accounts to be prepared and filed quickly and accurately.<br />Our services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.</p>\n<p><strong>Unlimited Consultations</strong><br />We are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are free, so please call us whenever you have a question or concern. </p>\n</div>\n</div></div></div></div><div id=\"pg-5-1\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-5-1-0\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-0-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"1\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/bookkeeping/\" target=\"_self\" class=\"kad-icon-box-80 kad-icon-box \"><i class=\"icon-pencil\" style=\"font-size:48px;\"></i><h4>Bookkeeping</h4><p>We take care of your books for you, so you can get back to the job of running your business and generating profits!</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-80 {background:#33743c;} .kad-icon-box-80, .kad-icon-box-80 h1, .kad-icon-box-80 h2, .kad-icon-box-80 h3, .kad-icon-box-80 h4, .kad-icon-box-80 h5 {color:#ffffff !important;} .kad-icon-box-80:hover {background:;} .kad-icon-box-80:hover, .kad-icon-box-80:hover h1, .kad-icon-box-80:hover h2, .kad-icon-box-80:hover h3, .kad-icon-box-80:hover h4, .kad-icon-box-80:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-1\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-1-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"2\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/accounts/\" target=\"_self\" class=\"kad-icon-box-54 kad-icon-box \"><i class=\"icon-pen\" style=\"font-size:48px;\"></i><h4>Accounts</h4><p>We prepare Annual Accounts for Sole Traders and Limited Companies, whatever system you have used.</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-54 {background:#33743c;} .kad-icon-box-54, .kad-icon-box-54 h1, .kad-icon-box-54 h2, .kad-icon-box-54 h3, .kad-icon-box-54 h4, .kad-icon-box-54 h5 {color:#ffffff !important;} .kad-icon-box-54:hover {background:;} .kad-icon-box-54:hover, .kad-icon-box-54:hover h1, .kad-icon-box-54:hover h2, .kad-icon-box-54:hover h3, .kad-icon-box-54:hover h4, .kad-icon-box-54:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-2\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-2-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"3\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/payroll/\" target=\"_self\" class=\"kad-icon-box-26 kad-icon-box \"><i class=\"icon-coin\" style=\"font-size:48px;\"></i><h4>Payroll</h4><p>Save time and money -  outsource your payroll. Avoid the hassle of keeping up with legislation and tax changes.</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-26 {background:#33743c;} .kad-icon-box-26, .kad-icon-box-26 h1, .kad-icon-box-26 h2, .kad-icon-box-26 h3, .kad-icon-box-26 h4, .kad-icon-box-26 h5 {color:#ffffff !important;} .kad-icon-box-26:hover {background:;} .kad-icon-box-26:hover, .kad-icon-box-26:hover h1, .kad-icon-box-26:hover h2, .kad-icon-box-26:hover h3, .kad-icon-box-26:hover h4, .kad-icon-box-26:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-3\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-3-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"4\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/credit-control/\" target=\"_self\" class=\"kad-icon-box-20 kad-icon-box \"><i class=\"icon-credit\" style=\"font-size:48px;\"></i><h4>Credit Control</h4><p>Monthly Updates of the Sales Ledger and List of Debtors and Reconciliation the Sales Control Account.</p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-20 {background:#33743c;} .kad-icon-box-20, .kad-icon-box-20 h1, .kad-icon-box-20 h2, .kad-icon-box-20 h3, .kad-icon-box-20 h4, .kad-icon-box-20 h5 {color:#ffffff !important;} .kad-icon-box-20:hover {background:;} .kad-icon-box-20:hover, .kad-icon-box-20:hover h1, .kad-icon-box-20:hover h2, .kad-icon-box-20:hover h3, .kad-icon-box-20:hover h4, .kad-icon-box-20:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div><div id=\"pgc-5-1-4\"  class=\"panel-grid-cell\"  data-weight=\"0.2\" ><div id=\"panel-5-1-4-0\" class=\"so-panel widget widget_text panel-first-child panel-last-child\" data-index=\"5\" >			<div class=\"textwidget\"><a href=\"http://www.numbersbalanced.com/services/cashflow-management/\" target=\"_self\" class=\"kad-icon-box-36 kad-icon-box \"><i class=\"icon-library\" style=\"font-size:48px;\"></i><h4>Cash flow</h4><p>The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. </p></a><style type=\"text/css\" media=\"screen\">.kad-icon-box-36 {background:#33743c;} .kad-icon-box-36, .kad-icon-box-36 h1, .kad-icon-box-36 h2, .kad-icon-box-36 h3, .kad-icon-box-36 h4, .kad-icon-box-36 h5 {color:#ffffff !important;} .kad-icon-box-36:hover {background:;} .kad-icon-box-36:hover, .kad-icon-box-36:hover h1, .kad-icon-box-36:hover h2, .kad-icon-box-36:hover h3, .kad-icon-box-36:hover h4, .kad-icon-box-36:hover h5 {color:#ffffff !important;}</style></div>\n		</div></div></div></div>','Services','','inherit','open','open','','5-autosave-v1','','','2017-11-26 21:38:54','2017-11-26 21:38:54','',5,'http://numbersbalanced.com/wp/?p=37',0,'revision','',0),(38,1,'2012-01-22 17:32:54','2012-01-22 17:32:54','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 17:32:54','2012-01-22 17:32:54','',5,'http://numbersbalanced.com/wp/?p=38',0,'revision','',0),(39,1,'2012-01-22 17:48:03','2012-01-22 17:48:03','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\r\n\r\nAs standard practice, we can do the following for you:\r\n<ol>\r\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\r\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\r\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\r\n	<li>Reconcile the Bank Account with the Bank Statement</li>\r\n	<li>Management Accounts: Regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement.</li>\r\n</ol>\r\nWe also provide a description and expalnation of your accounts to ensure you can make decisions with your accounts uptodate.\r\n\r\n&nbsp;\r\n\r\nThese tasks form the solid foundation of your small business accounting system. You can customize the package of services you receive by adding payroll, tax planning, tax preparation, or any of our other services.','Bookkeeping','','inherit','open','open','','17-revision-v1','','','2012-01-22 17:48:03','2012-01-22 17:48:03','',17,'http://numbersbalanced.com/wp/?p=39',0,'revision','',0),(223,1,'2012-02-26 19:15:44','2012-02-26 19:15:44','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\r\n\r\nAs standard practice, we can do the following for you:\r\n<ol>\r\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\r\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\r\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\r\n	<li>Reconcile the Bank Account with the Bank Statement</li>\r\n	<li>Management Accounts: Regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement.</li>\r\n</ol>\r\nWe also provide a description and expalnation of your accounts to ensure you can make decisions with your accounts up-to-date.\r\n\r\n&nbsp;\r\n\r\nThese tasks form the solid foundation of your small business accounting system.','Bookkeeping','','inherit','closed','closed','','17-revision-v1','','','2012-02-26 19:15:44','2012-02-26 19:15:44','',17,'http://numbersbalanced.com/wp/17-revision-14/',0,'revision','',0),(53,1,'2012-01-29 22:51:25','2012-01-29 22:51:25','','Payroll','','inherit','open','open','','52-revision-v1','','','2012-01-29 22:51:25','2012-01-29 22:51:25','',52,'http://numbersbalanced.com/wp/52-revision/',0,'revision','',0),(41,1,'2012-01-22 17:38:23','2012-01-22 17:38:23','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businessess.\r\n\r\nWe take the time to visit each business in order to offer an individula service to you.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-22 17:38:23','2012-01-22 17:38:23','',32,'http://numbersbalanced.com/wp/?p=41',0,'revision','',0),(43,1,'2012-01-22 17:52:46','2012-01-22 17:52:46','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n<span style=\"text-decoration: underline;\">Unlimited Consultations</span>\r\n\r\nWe are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are already included in our price, so please feel free to call us whenever you have a question or concern.','Services','','inherit','open','open','','5-revision-v1','','','2012-01-22 17:52:46','2012-01-22 17:52:46','',5,'http://numbersbalanced.com/wp/?p=43',0,'revision','',0),(44,1,'2012-01-29 20:31:22','2012-01-29 20:31:22','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businessess.\r\n\r\nWe take the time to visit each business in order to offer an individula service to you.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-29 20:31:22','2012-01-29 20:31:22','',32,'http://numbersbalanced.com/wp/?p=44',0,'revision','',0),(45,1,'2012-01-29 20:35:25','2012-01-29 20:35:25','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individula service to you.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-29 20:35:25','2012-01-29 20:35:25','',32,'http://numbersbalanced.com/wp/?p=45',0,'revision','',0),(302,1,'2012-03-11 14:06:32','2012-03-11 14:06:32','It would be great to hear from you!\r\n\r\n<a href=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/03/contact.jpg\"><img class=\"alignleft size-full wp-image-299\" title=\"contact\" src=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/03/contact.jpg\" alt=\"\" width=\"426\" height=\"365\" /></a>\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','Contact Us','','inherit','closed','closed','','292-revision-v1','','','2012-03-11 14:06:32','2012-03-11 14:06:32','',292,'http://numbersbalanced.com/wp/292-revision-6/',0,'revision','',0),(71,1,'2012-01-30 00:16:19','2012-01-30 00:16:19','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n<span style=\"text-decoration: underline;\">Unlimited Consultations</span>\r\n\r\nWe are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are already included in our price, so please feel free to call us whenever you have a question or concern.','Services','','inherit','open','open','','5-revision-v1','','','2012-01-30 00:16:19','2012-01-30 00:16:19','',5,'http://numbersbalanced.com/wp/5-revision-11/',0,'revision','',0),(298,1,'2012-03-11 12:00:48','2012-03-11 12:00:48','It would be great to hear from you!\r\n\r\n&nbsp;','Contact Us','','inherit','closed','closed','','292-revision-v1','','','2012-03-11 12:00:48','2012-03-11 12:00:48','',292,'http://numbersbalanced.com/wp/292-revision-3/',0,'revision','',0),(51,1,'2012-01-29 20:36:08','2012-01-29 20:36:08','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-29 20:36:08','2012-01-29 20:36:08','',32,'http://numbersbalanced.com/wp/32-revision-5/',0,'revision','',0),(75,1,'2012-01-30 01:27:09','2012-01-30 01:27:09','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe know what life is like for a small business owner, so we offer free consultations.\r\n\r\nJust give us a call.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-30 01:27:09','2012-01-30 01:27:09','',32,'http://numbersbalanced.com/wp/32-revision-8/',0,'revision','',0),(226,1,'2012-02-24 14:33:09','2012-02-24 14:33:09','<span style=\"color: #000000;\">A wise business owner once said, \"Happiness is a positive cash flow.\" As a business owner, I\'m sure you agree. Everything is better when your cash-in exceeds your cash-out.</span>\r\n\r\n<span style=\"color: #000000;\">A cash crisis can be emotionally devastating and it can even destroy your business. </span><span style=\"color: #000000;\">If you\'ve ever had to borrow to cover tomorrows payroll you know what I mean.</span>\r\n\r\n<span style=\"color: #000000;\">Our cash management service allows you to:</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">know when, where, and how your cash needs will occur.</span></li>\r\n	<li><span style=\"color: #000000;\">know what the best sources are for meeting your additional cash needs.</span></li>\r\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur, by keeping good relationships with bankers and other creditors.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\r\n\r\n<span style=\"color: #000000;\">Call us for a free consultation</span>','Cashflow Management','','inherit','closed','closed','','57-revision-v1','','','2012-02-24 14:33:09','2012-02-24 14:33:09','',57,'http://numbersbalanced.com/wp/57-revision-8/',0,'revision','',0),(138,1,'2012-02-17 17:48:52','2012-02-17 17:48:52','Outsourcing your  payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes\r\n\r\n<span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span>\r\n\r\n<span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span>\r\n\r\n<strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong>\r\n<ul>\r\n	<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports. For a nominal fee, we will include union reports, certified payroll, workers\' compensation reports and much more.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">For a free consultation, Contact us.</span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>','Payroll','','inherit','open','open','','52-revision-v1','','','2012-02-17 17:48:52','2012-02-17 17:48:52','',52,'http://numbersbalanced.com/wp/52-revision-6/',0,'revision','',0),(56,1,'2012-01-29 22:54:17','2012-01-29 22:54:17','Outsourcing your  payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes\r\n\r\n<span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span>\r\n\r\n<span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span>\r\n\r\n<strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong>\r\n<ul>\r\n	<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Federal, state and local payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Allows You To Focus On Core Competencies </span></strong><span style=\"color: #000000;\"> Our professional staff allow you to focus on the core competencies of your business. We are accounting professionals--you get the experts working for you and with you.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports. For a nominal fee, we will include union reports, certified payroll, workers\' compensation reports and much more.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">For a free consultation, Contact us.</span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>','Payroll','','inherit','open','open','','52-revision-v1','','','2012-01-29 22:54:17','2012-01-29 22:54:17','',52,'http://numbersbalanced.com/wp/52-revision-3/',0,'revision','',0),(54,1,'2017-11-28 21:51:35','2017-11-28 21:51:35','<div id=\"pl-52\" class=\"panel-layout\">\n<div id=\"pg-52-0\" class=\"panel-grid panel-no-style\" data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image&quot;:false,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" data-ratio-direction=\"right\" data-ratio=\"1\">\n<div id=\"pgc-52-0-0\" class=\"panel-grid-cell\" data-weight=\"1\">\n<div id=\"panel-52-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">\n<div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n\nOutsourcing your  payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes\n\n<span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span>\n\n<span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span>\n\n<strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong>\n<ul>\n 	<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\n 	<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\n 	<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\n 	<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports.</span></li>\n</ul>\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n</div>\n</div>\n</div>\n</div>\n</div>\n<div id=\"pg-52-1\" class=\"panel-grid panel-no-style\" data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image&quot;:false,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\">\n<div id=\"pgc-52-1-0\" class=\"panel-grid-cell\" data-weight=\"0.5\">\n<div id=\"panel-52-1-0-0\" class=\"so-panel widget widget_sow-cta panel-first-child panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\">[siteorigin_widget class=\"SiteOrigin_Widget_Cta_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;sub_title&quot;:&quot;&quot;,&quot;design&quot;:{&quot;background_color&quot;:&quot;#1c8400&quot;,&quot;border_color&quot;:false,&quot;title_color&quot;:false,&quot;subtitle_color&quot;:false,&quot;button_align&quot;:&quot;left&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;button&quot;:{&quot;text&quot;:&quot;Contact Us for a Free Consultation&quot;,&quot;url&quot;:&quot;http:\\/\\/www.numbersbalanced.com\\/contact-us&quot;,&quot;button_icon&quot;:{&quot;icon_selected&quot;:&quot;fontawesome-phone&quot;,&quot;icon_color&quot;:false,&quot;icon&quot;:0,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;design&quot;:{&quot;width&quot;:false,&quot;width_unit&quot;:&quot;px&quot;,&quot;theme&quot;:&quot;atom&quot;,&quot;button_color&quot;:&quot;#eded00&quot;,&quot;text_color&quot;:&quot;#207027&quot;,&quot;hover&quot;:true,&quot;font&quot;:&quot;default&quot;,&quot;font_size&quot;:&quot;1&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;attributes&quot;:{&quot;id&quot;:&quot;&quot;,&quot;classes&quot;:&quot;&quot;,&quot;title&quot;:&quot;&quot;,&quot;onclick&quot;:&quot;&quot;,&quot;rel&quot;:&quot;&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;new_window&quot;:false},&quot;_sow_form_id&quot;:&quot;5a1c79c95c03d&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511816215978&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-52-1-0-0\\&quot; class=\\&quot;so-panel widget widget_sow-cta panel-first-child panel-last-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-0&quot;}}\" />[/siteorigin_widget]</div>\n</div>\n<div id=\"pgc-52-1-1\" class=\"panel-grid-cell\" data-weight=\"0.5\">\n<div id=\"panel-52-1-1-0\" class=\"so-panel widget widget_sow-social-media-buttons panel-first-child panel-last-child\" data-index=\"2\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\">[siteorigin_widget class=\"SiteOrigin_Widget_SocialMediaButtons_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;design&quot;:{&quot;new_window&quot;:true,&quot;theme&quot;:&quot;atom&quot;,&quot;hover&quot;:true,&quot;icon_size&quot;:&quot;1&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;align&quot;:&quot;left&quot;,&quot;margin&quot;:&quot;0.1&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;_sow_form_id&quot;:&quot;5a1dda21efa75&quot;,&quot;_sow_form_timestamp&quot;:&quot;&quot;,&quot;networks&quot;:[]},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-52-1-1-0\\&quot; class=\\&quot;so-panel widget widget_sow-social-media-buttons panel-first-child panel-last-child\\&quot; data-index=\\&quot;2\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-1-0&quot;}}\" />[/siteorigin_widget]</div>\n</div>\n</div>\n</div>','Payroll','','inherit','open','open','','52-autosave-v1','','','2017-11-28 21:51:35','2017-11-28 21:51:35','',52,'http://numbersbalanced.com/wp/52-autosave/',0,'revision','',0),(228,1,'2012-02-26 15:56:59','2012-02-26 15:56:59','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n<span style=\"text-decoration: underline;\">Unlimited Consultations</span>\r\n\r\nWe are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are free, so please  call us whenever you have a question or concern.\r\n\r\n<span style=\"text-decoration: underline;\"><strong>Contact Us</strong></span>\r\n\r\n[CONTACT-US-FORM]\r\n\r\n&nbsp;','Services','','inherit','closed','closed','','5-revision-v1','','','2012-02-26 15:56:59','2012-02-26 15:56:59','',5,'http://numbersbalanced.com/wp/5-revision-16/',0,'revision','',0),(137,1,'2012-01-30 00:16:56','2012-01-30 00:16:56','Outsourcing your  payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes\r\n\r\n<span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span>\r\n\r\n<span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span>\r\n\r\n<strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong>\r\n<ul>\r\n	<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Federal, state and local payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Allows You To Focus On Core Competencies </span></strong><span style=\"color: #000000;\"> Our professional staff allow you to focus on the core competencies of your business. We are accounting professionals--you get the experts working for you and with you.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports. For a nominal fee, we will include union reports, certified payroll, workers\' compensation reports and much more.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">For a free consultation, Contact us.</span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>','Payroll','','inherit','open','open','','52-revision-v1','','','2012-01-30 00:16:56','2012-01-30 00:16:56','',52,'http://numbersbalanced.com/wp/52-revision-5/',0,'revision','',0),(55,1,'2012-01-29 22:51:51','2012-01-29 22:51:51','<span style=\"font-family: Arial;\">Outsourcing your <span style=\"font-size: x-small;\"> payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes</span></span>\r\n\r\n<span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span>\r\n\r\n<span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span>\r\n\r\n<strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong>\r\n<ul>\r\n	<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Federal, state and local payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Allows You To Focus On Core Competencies </span></strong><span style=\"color: #000000;\"> Our professional staff allow you to focus on the core competencies of your business. We are accounting professionals--you get the experts working for you and with you.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports. For a nominal fee, we will include union reports, certified payroll, workers\' compensation reports and much more.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">For a free consultation, Contact us.</span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>','Payroll','','inherit','open','open','','52-revision-v1','','','2012-01-29 22:51:51','2012-01-29 22:51:51','',52,'http://numbersbalanced.com/wp/52-revision-2/',0,'revision','',0),(224,1,'2012-02-26 19:17:16','2012-02-26 19:17:16','As a small business owner you have more important things to do than to keep your own books. We take care of your books for you, so you can get back to the job of running your business and generating profits!\r\n\r\nAs standard practice, we can do the following for you:\r\n<ol>\r\n	<li>Preparation and processing of Sales Invoices and posting and allocation of sales receipts to customer accounts.</li>\r\n	<li>Processing and posting of supplier invoices and allocation of payments to supplier accounts</li>\r\n	<li>Give you a List of Debtors and Creditors each month or quarter.</li>\r\n	<li>Reconcile the Bank Account with the Bank Statement</li>\r\n	<li>Management Accounts: Regular financial information on your business to identify trends. We also provide a monthly or quarterly Profit &amp; Loss and Balance Sheet statement.</li>\r\n</ol>\r\nWe also provide a description and explanation of your accounts to ensure you can make decisions with your accounts up-to-date.\r\n\r\n&nbsp;\r\n\r\nThese tasks form the solid foundation of your small business accounting system.','Bookkeeping','','inherit','closed','closed','','17-revision-v1','','','2012-02-26 19:17:16','2012-02-26 19:17:16','',17,'http://numbersbalanced.com/wp/17-revision-15/',0,'revision','',0),(57,1,'2012-01-29 23:05:37','2012-01-29 23:05:37','<div id=\"pl-57\"  class=\"panel-layout\" ><div id=\"pg-57-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-57-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-57-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>To run your business effectively, you have to balance the timing and amount of your costs and income.</p>\n<p><span style=\"color: #000000;\">Our cash management service allows you to:</span></p>\n<ul>\n<li><span style=\"color: #000000;\">know when, where, and how your cash needs will occur.</span></li>\n<li><span style=\"color: #000000;\">know what the best sources are for meeting your additional cash needs.</span></li>\n<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur.</span></li>\n</ul>\n<p><span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span></p>\n<p><span style=\"color: #000000;\">Contact us for a free consultation.</span></p>\n<p> </p>\n</div>\n</div></div></div></div></div>','Cashflow Management','','publish','closed','closed','','cashflow-management','','','2017-11-28 22:18:27','2017-11-28 22:18:27','',5,'http://numbersbalanced.com/wp/?page_id=57',5,'page','',0),(58,1,'2012-01-29 23:05:04','2012-01-29 23:05:04','','Cashflow Management','','inherit','open','open','','57-revision-v1','','','2012-01-29 23:05:04','2012-01-29 23:05:04','',57,'http://numbersbalanced.com/wp/57-revision/',0,'revision','',0),(59,1,'2012-01-29 23:05:37','2012-01-29 23:05:37','<span style=\"color: #000000;\">A wise business owner once said, \"Happiness is a positive cash flow.\" As a business owner, I\'m sure you agree. Everything is better when your cash-in exceeds your cash-out.</span>\r\n\r\n<span style=\"color: #000000;\">A cash crisis can be emotionally devastating and it can even kill your business. If you\'ve ever had to beg, borrow and steal to cover tomorrows payroll you know what I mean.</span>\r\n\r\n<span style=\"color: #000000;\">Our cash management service allows you to...</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know when, where, and how your cash needs will occur.</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know what the best sources are for meeting your additional cash needs.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur, by keeping good relationships with bankers and other creditors.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\r\n\r\n<span style=\"color: #000000;\">Call us for a free consultation</span>','Cashflow Management','','inherit','open','open','','57-revision-v1','','','2012-01-29 23:05:37','2012-01-29 23:05:37','',57,'http://numbersbalanced.com/wp/57-revision-2/',0,'revision','',0),(114,1,'2016-08-16 16:36:39','2016-08-16 15:36:39','<div id=\"pl-114\"  class=\"panel-layout\" ><div id=\"pg-114-0\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\"  data-ratio=\"1\"  data-ratio-direction=\"right\" ><div id=\"pgc-114-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-114-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Accounting Records to be kept</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>Accounting records must kept by all businesses.<br />Whether your company is liable for Corporation Tax or not, you must keep and retain adequate business and accounting records.<br />You have to do this even if your company is not currently trading or no longer trading.<br />These records include:<br />• a record of your company\'s assets; the purchase and sale of these assets<br />• a record of your company\'s liabilities<br />• a record of your company\'s income and expenditure<br />• details of any stock on hand at the end of your financial year<br />In detail, these are:<br />• annual accounts: your profit and loss statement and balance sheet<br />• bank statements and paying-in slips &amp; cheque book stubbs<br />• a cash book and any other account books you keep<br />• a petty cash book<br />• purchases and sales day books/ purchase &amp; sales ledgers<br />• invoices and any record of daily takings such as till rolls<br />• order records and delivery notes<br />• other relevant business correspondence<br />The business records must:<br />• be complete and up to date<br />• allow you to work out correctly the Corporation Tax you owe to HMRC, or can reclaim from HMRC<br />• allow you to file an accurate Company Tax Return<br />• be easily accessible if HMRC asks to see them during an enquiry into your Corporation Tax affairs</p>\n</div>\n</div></div><div id=\"panel-114-0-0-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Records Must be Kept for 6 years</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>You must normally retain your company \'s business and accounting records for at least 6 years from the end of your Corporation Tax accounting period.<br />You don\'t need to keep the vast majority of your records in their original form. You can keep a copy of most of them in an alternative format. For example:<br />• scanned PDF<br />• files saved on a CD-ROM<br />• files saved on an optical imaging system<br />Whatever alternative format you choose, your records must be legible and you must be able to produce them in a readable format if you need to.</p>\n<p><strong>But there are certain records that you must keep in their original form</strong>.<br />These include:<br />• dividend vouchers<br />• bank interest certificates<br />• Construction Industry Scheme (CIS) vouchers.</p>\n</div>\n</div></div><div id=\"panel-114-0-0-2\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Records Kept for more than 6 years</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p><strong>More Than 6 Years:</strong><br />In some circumstances, your company may need to keep records for longer than the normal six years from the end of your Corporation Tax accounting period.<br />1. Business records that cover more than one accounting period<br />o a loan agreement where you claim your interest payments as a deduction over several Corporation Tax accounting periods<br />o an insurance premium that straddles two Corporation Tax accounting periods<br />2.Records for capital expenditure - assets kept for more than six years<br />Your company must retain records of capital expenditure from the date any asset is purchased until at least six years after the date it\'s sold, transferred or otherwise disposed of. This may be more than six years from the date you acquired the asset.</p>\n<p><strong> Penalties for not keeping or retaining adequate records</strong><br />If your company does not keep adequate records for Corporation Tax purposes, or does not retain records for long enough, you may be charged a penalty of up to £3,000.</p>\n</div>\n</div></div></div></div><div id=\"pg-114-1\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\"  data-ratio=\"1\"  data-ratio-direction=\"right\" ><div id=\"pgc-114-1-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-114-1-0-0\" class=\"so-panel widget widget_sow-social-media-buttons panel-first-child panel-last-child\" data-index=\"3\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_SocialMediaButtons_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;networks&quot;:[{&quot;name&quot;:&quot;facebook&quot;,&quot;url&quot;:&quot;https:\\/\\/www.facebook.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#3a5795&quot;},{&quot;name&quot;:&quot;twitter&quot;,&quot;url&quot;:&quot;https:\\/\\/twitter.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#78bdf1&quot;},{&quot;name&quot;:&quot;linkedin&quot;,&quot;url&quot;:&quot;https:\\/\\/www.linkedin.com\\/company\\/numbers-balanced-limited&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#0177b4&quot;}],&quot;design&quot;:{&quot;new_window&quot;:true,&quot;theme&quot;:&quot;atom&quot;,&quot;hover&quot;:true,&quot;icon_size&quot;:&quot;1.66&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;align&quot;:&quot;left&quot;,&quot;margin&quot;:&quot;0.1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;_sow_form_id&quot;:&quot;5a1ec6526e50b&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511967017205&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-114-1-0-0\\&quot; class=\\&quot;so-panel widget widget_sow-social-media-buttons panel-first-child panel-last-child\\&quot; data-index=\\&quot;3\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-0&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-114-1-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-114-1-1-0\" class=\"so-panel widget widget_sow-cta panel-first-child panel-last-child\" data-index=\"4\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_Cta_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;sub_title&quot;:&quot;&quot;,&quot;design&quot;:{&quot;background_color&quot;:false,&quot;border_color&quot;:false,&quot;title_color&quot;:false,&quot;subtitle_color&quot;:false,&quot;button_align&quot;:&quot;right&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;button&quot;:{&quot;text&quot;:&quot;&quot;,&quot;url&quot;:&quot;&quot;,&quot;button_icon&quot;:{&quot;icon_selected&quot;:&quot;&quot;,&quot;icon_color&quot;:false,&quot;icon&quot;:0,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;design&quot;:{&quot;width&quot;:false,&quot;width_unit&quot;:&quot;px&quot;,&quot;theme&quot;:&quot;atom&quot;,&quot;button_color&quot;:false,&quot;text_color&quot;:false,&quot;hover&quot;:true,&quot;font&quot;:&quot;default&quot;,&quot;font_size&quot;:&quot;1&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;attributes&quot;:{&quot;id&quot;:&quot;&quot;,&quot;classes&quot;:&quot;&quot;,&quot;title&quot;:&quot;&quot;,&quot;onclick&quot;:&quot;&quot;,&quot;rel&quot;:&quot;&quot;,&quot;so_field_container_state&quot;:&quot;closed&quot;},&quot;new_window&quot;:false},&quot;_sow_form_id&quot;:&quot;5a1ec667dc9fb&quot;,&quot;_sow_form_timestamp&quot;:&quot;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-114-1-1-0\\&quot; class=\\&quot;so-panel widget widget_sow-cta panel-first-child panel-last-child\\&quot; data-index=\\&quot;4\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-1-0&quot;}}\" />[/siteorigin_widget]</div></div></div></div>','Records Retention','','publish','closed','closed','','records-retention','','','2017-11-29 14:50:27','2017-11-29 14:50:27','',77,'http://numbersbalanced.com/wp/?page_id=114',2,'page','',0),(1478,1,'2017-11-29 14:32:27','2017-11-29 14:32:27','','Records Retention','','inherit','closed','closed','','114-revision-v1','','','2017-11-29 14:32:27','2017-11-29 14:32:27','',114,'http://www.numbersbalanced.com/114-revision-v1/',0,'revision','',0),(62,1,'2017-11-26 21:06:47','2017-11-26 21:06:47','<div id=\"pl-62\"  class=\"panel-layout\" ><div id=\"pg-62-0\"  class=\"panel-grid panel-has-style\"  data-style=\"{&quot;row_stretch&quot;:&quot;full&quot;,&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\"  data-ratio=\"1\"  data-ratio-direction=\"right\" ><div class=\"siteorigin-panels-stretch kt-panel-row-stretch panel-row-style panel-row-style-for-62-0\" style=\"visibility: hidden;\" data-stretch-type=\"full\" ><div id=\"pgc-62-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-62-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>Hi! My name is Jennifer. My Accounting career started after graduating from The London School of Accountancy. I trained with a firm of Chartered Accountants, and have worked as an Accountant to date with over 25 years experience. I have worked with 2 of the Big 4 Firms of Accountants, PriceWaterhouseCoopers, and Arthur Andersen LLP.</p>\n<p>• I am British.<br />• I am Anglican and my Church is St Paul\'s Cathedral In London.<br />• I love fashion. I design and make some of my clothes.<br />• I go to Royal Ascot Ladies Day, for the fashion.<br />• I love Wimbledon.<br />• I love my Blackberry.<br />• My love for steak will never let me to become a vegetarian</p>\n</div>\n</div></div><div id=\"panel-62-0-0-1\" class=\"so-panel widget widget_sow-social-media-buttons panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"SiteOrigin_Widget_SocialMediaButtons_Widget\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;Join Us on&quot;,&quot;networks&quot;:[{&quot;name&quot;:&quot;facebook&quot;,&quot;url&quot;:&quot;https:\\/\\/www.facebook.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#3a5795&quot;},{&quot;name&quot;:&quot;twitter&quot;,&quot;url&quot;:&quot;https:\\/\\/twitter.com\\/numbersbalanced&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#78bdf1&quot;},{&quot;name&quot;:&quot;linkedin&quot;,&quot;url&quot;:&quot;https:\\/\\/www.linkedin.com\\/company\\/numbers-balanced-limited\\/&quot;,&quot;icon_title&quot;:&quot;&quot;,&quot;icon_color&quot;:&quot;#ffffff&quot;,&quot;button_color&quot;:&quot;#0177b4&quot;}],&quot;design&quot;:{&quot;new_window&quot;:true,&quot;theme&quot;:&quot;atom&quot;,&quot;hover&quot;:true,&quot;icon_size&quot;:&quot;1.66&quot;,&quot;rounding&quot;:&quot;0.25&quot;,&quot;padding&quot;:&quot;1&quot;,&quot;align&quot;:&quot;left&quot;,&quot;margin&quot;:&quot;0.1&quot;,&quot;so_field_container_state&quot;:&quot;open&quot;},&quot;_sow_form_id&quot;:&quot;5a1b56fca78f3&quot;,&quot;_sow_form_timestamp&quot;:&quot;1511741301553&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-62-0-0-1\\&quot; class=\\&quot;so-panel widget widget_sow-social-media-buttons panel-last-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_image_attachment&amp;quot;:false,&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-0-0-1&quot;}}\" />[/siteorigin_widget]</div></div></div></div><div id=\"pg-62-1\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image&quot;:false,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\"  data-ratio=\"1\"  data-ratio-direction=\"right\" ><div id=\"pgc-62-1-0\"  class=\"panel-grid-cell panel-grid-cell-empty\"  data-weight=\"1\" ></div></div></div>','About Us','','publish','closed','closed','','about-us','','','2017-11-27 00:08:25','2017-11-27 00:08:25','',0,'http://numbersbalanced.com/wp/?page_id=62',2,'page','',0),(1299,1,'2017-11-26 21:06:38','2017-11-26 21:06:38','','About Us','','inherit','closed','closed','','62-revision-v1','','','2017-11-26 21:06:38','2017-11-26 21:06:38','',62,'http://www.numbersbalanced.com/62-revision-v1/',0,'revision','',0),(896,1,'2014-04-26 18:29:16','2014-04-26 17:29:16','[jbox color=\"yellow\" ] Hi! My name is Jennifer Muwonge. My Accounting career started after graduating from The London School of Accountancy. I trained with a firm of Chartered Accountants, and have worked as an Accountant to date with over 30 years experience. I have worked with 2 of the Big 4 Firms of Accountants.\r\n\r\n[jbox color=\"yellow\" ]\r\n<ul>\r\n	<li>I am British.</li>\r\n	<li>I love fashion. I design and make some of my clothes.</li>\r\n	<li>I go to Royal Ascot Ladies Day, for the fashion &amp; the races; I love Wimbledon.</li>\r\n	<li>I am Anglican and my Church is St Paul\'s Cathedral In London.</li>\r\n	<li>I love my Blackberry.</li>\r\n	<li>My love for steak will never let me to become a vegetarian</li>\r\n</ul>\r\n[/jbox]','About Us','','inherit','closed','closed','','62-revision-v1','','','2014-04-26 18:29:16','2014-04-26 17:29:16','',62,'http://numbersbalanced.com/62-revision-v1/',0,'revision','',0),(594,1,'2012-07-20 07:22:22','2012-07-20 06:22:22','[jbox color=\"yellow\" ] Hi! My name is Jennifer Muwonge. My Accounting career started after graduating from The London School of Accountancy. I trained with  a firm of Chartered Accountants, and have worked as an Accountant to date.\r\n\r\nHere are my numbers..[/jbox]\r\n\r\n<a href=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/01/Experience.jpg\"><img class=\"alignnone  wp-image-263\" title=\"Experience\" src=\"http://numbersbalanced.com/wp-content/uploads/2012/01/Experience.jpg\" alt=\"\" /></a>\r\n\r\nHere are my skills:\r\n\r\n<a href=\"http://numbersbalanced.com/wp/wp-content/uploads/2012/01/skills.jpg\"><img class=\"alignnone  wp-image-264\" title=\"skills\" src=\"http://numbersbalanced.com/wp-content/uploads/2012/01/skills.jpg\" alt=\"\" /></a>\r\n\r\nYou can view my Linkedin Profile here:\r\n\r\n[jbox color=\"yellow\" ]<span style=\"text-decoration: underline;\">FACTS ABOUT ME</span>\r\n<ul>\r\n	<li>I am British.</li>\r\n	<li>I love fashion. I design and make some of my clothes.</li>\r\n	<li>I go to Royal Ascot Ladies Day, for the fashion, not the races!</li>\r\n	<li>I am Anglican and my Church is St Paul\'s Cathedral In London. I also serve in the Church once a month.</li>\r\n	<li>I love my Blackberry. I have never bought an apple product.</li>\r\n	<li>I still buy my music on CDs.</li>\r\n	<li>My love for steak will never let me to become a vegetarian.</li>\r\n	<li>Other things I indulge in are Golf, Theatre, Travel and Chocolate.[/jbox]</li>\r\n</ul>','About Us','','inherit','closed','closed','','62-revision-v1','','','2012-07-20 07:22:22','2012-07-20 06:22:22','',62,'http://numbersbalanced.com/62-revision-25/',0,'revision','',0),(63,1,'2012-01-29 23:57:29','2012-01-29 23:57:29','','Newsletter','','inherit','open','open','','62-revision-v1','','','2012-01-29 23:57:29','2012-01-29 23:57:29','',62,'http://numbersbalanced.com/wp/62-revision/',0,'revision','',0),(64,1,'2012-01-29 22:06:06','2012-01-29 22:06:06','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe know what life is like for a small business owner, so we offer free consultations.\r\n\r\nJust give us a call.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-29 22:06:06','2012-01-29 22:06:06','',32,'http://numbersbalanced.com/wp/32-revision-6/',0,'revision','',0),(949,1,'2014-06-30 15:15:23','2014-06-30 14:15:23','&nbsp;<img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/06/10-practical-travel-tips-black-business-lady.jpg\" style=\"visibility:hidden\" data-animation=\"fade\" />\n\n<h1 style=\"  text-align:center;\">Bookkeeping & Accounts</h1><h5 style=\"  text-align:center;\">Numbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\n\nWe take the time to visit each business in order to offer an individual service to you.\n\nWe offer free consultations.</h5><a href=\"http://www.numbersbalanced.com/contact-us/\" target=\"_blank\" class=\"kad-btn btn-shortcode kad-btn-primary lg-kad-btn headerfont\" style=\"background-color:; color:#ffffff\">Contact Us </a>','Home','','inherit','closed','closed','','32-revision-v1','','','2014-06-30 15:15:23','2014-06-30 14:15:23','',32,'http://www.numbersbalanced.com/32-revision-v1/',0,'revision','',0),(891,1,'2014-03-30 20:59:12','2014-03-30 19:59:12','[jbox color=\"yellow\" ]\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\n[jbutton color=\"orange\" size =\"large\" link=\"http://numbersbalanced.com/contact us\"]Contact Us[/jbutton]\r\n\r\n[/jbox]\r\n\r\n&nbsp;\r\n\r\n[jcolumns] [jbox color=\"blue\" title=\"Business Expenses\"] All the Expenses you can claim [jbutton color=\"gray\" size=\"medium\" link=\"http://numbersbalanced.com/knowledge base/business expenses\"] Click here[/jbutton] [/jbox]  [jcol/] [jbox color=\"green\" title=\"Tax Dates &amp; Deadlines\"]For Companies and Sole traders [jbutton color=\"gray\" size=\"medium\" link=\"http://numbersbalanced.com/knowledge base\"] Click here[/jbutton] [/jbox]  [jcol/] [jbox color=\"platinum\" title=\"Quote for the Day\"]“Excellence is not an exception; It is a prevailing Attitude\" Colin Powell [/jbox][/jcolumns]\r\n\r\n[jbox color=\"red\" title=\"Budget 2014\"] The Chancellor said it was a budget for \'Makers, Doers, and Savers\'.\r\n\r\nFor Makers\r\n<ul>\r\n	<li>The UK export finance is doubling its lending to 3 million and cutting lending rates to make it more enticing to get finance to trade abroad.</li>\r\n	<li>Energy costs are being reduced so that it’s cheaper for UK manufacturers to produce goods.</li>\r\n	<li>VAT Registration threshold is increased to £81,000</li>\r\n	<li>Annual Investment Allowance (AIA) is increased to £500,000. Businesses can invest in Plant and Machinery up to this amount and get 100% tax relief .</li>\r\n	<li>All employers will be able to reduce their National Insurance bill by £2,000.</li>\r\n</ul>\r\nFor Doers:\r\n<table width=\"326\" border=\"0\" cellspacing=\"0\" cellpadding=\"0\"><colgroup> <col width=\"230\" /> <col width=\"96\" /></colgroup>\r\n<tbody>\r\n<tr>\r\n<td width=\"230\" height=\"17\">PERSONAL   TAX</td>\r\n<td width=\"96\"></td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Income Tax</td>\r\n<td></td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Up to £31,865</td>\r\n<td>20%</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">£31866 to £ 150,000</td>\r\n<td>40%</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Over £ 150,000</td>\r\n<td>45%</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\"></td>\r\n<td></td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Dividends</td>\r\n<td></td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Savings &amp; Basic Rate   Taxpayers</td>\r\n<td>10%</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Higher Rate Taxpayers</td>\r\n<td>32.50%</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Additional Rate Taxpayers</td>\r\n<td>37.50%</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\"></td>\r\n<td></td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">PERSONAL ALLOWANCE</td>\r\n<td></td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\">Basic Personal Allowance</td>\r\n<td>£10,000</td>\r\n</tr>\r\n<tr>\r\n<td height=\"17\"></td>\r\n<td></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\nFor Savers\r\n<ul>\r\n	<li>ISAs (Individual Savings Accoints) become more flexable and the allowance is increased to £15,000.</li>\r\n	<li>Tax restrictions on Pensioners accessing their pension pots are removed.</li>\r\n</ul>\r\nA summary of the UK Budget giving you all those important numbers for the financial year is here.[jbutton color=\"red\" size=\"medium \" link=<a href=\"http://numbersbalanced.com/knowledge-base/budget-2014\">http://numbersbalanced.com/knowledge-base/budget-2014</a>] Click here[/jbutton]  [/jbox]','Home','','inherit','closed','closed','','32-revision-v1','','','2014-03-30 20:59:12','2014-03-30 19:59:12','',32,'http://numbersbalanced.com/32-revision-v1/',0,'revision','',0),(66,1,'2012-01-29 20:32:42','2012-01-29 20:32:42','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n<span style=\"text-decoration: underline;\">Unlimited Consultations</span>\r\n\r\nWe are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are already included in our price, so please feel free to call us whenever you have a question or concern.','Services','','inherit','open','open','','5-revision-v1','','','2012-01-29 20:32:42','2012-01-29 20:32:42','',5,'http://numbersbalanced.com/wp/5-revision-10/',0,'revision','',0),(67,1,'2012-01-29 22:54:58','2012-01-29 22:54:58','Outsourcing your  payroll , will save you time and money. It also lets you avoid the hassle of keeping up with legislation and tax changes\r\n\r\n<span style=\"color: #000000;\">Small business owners spend an average of eight hours a month performing payroll functions. That\'s 12 full days a year that could be spent generating sales, prospecting new business opportunities, improving products or services, or servicing customers.</span>\r\n\r\n<span style=\"color: #000000;\">We offer payroll solutions that meet your business\'s needs and enable you to spend time doing what you do best--running your company.</span>\r\n\r\n<strong><span style=\"color: #000000;\">Why Outsource Your Payroll...</span></strong>\r\n<ul>\r\n	<li><strong><span style=\"color: #000000;\">It\'s Cost Effective </span></strong><span style=\"color: #000000;\"> Use your staff more efficiently by letting us handle payroll and the associated legal details. Reduce overhead by removing the need to hire specialized employees.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">It\'s a Time Saver </span></strong><span style=\"color: #000000;\"> Our payroll service eliminates the burden of customizing, updating and maintaining your own payroll system--no more data entry, no more researching updates or new laws, no more worries.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Worry Free Payroll Tax Filing </span></strong><span style=\"color: #000000;\"> Eliminate the risks of calculating and filing your own payroll taxes by having professionals do it for you. Federal, state and local payroll tax laws are frequently changing and becoming more complex. How much time do you want to spend learning all the rules and keeping your information up to date?</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Allows You To Focus On Core Competencies </span></strong><span style=\"color: #000000;\"> Our professional staff allow you to focus on the core competencies of your business. We are accounting professionals--you get the experts working for you and with you.</span></li>\r\n	<li><strong><span style=\"color: #000000;\">Comprehensive Reports </span></strong><span style=\"color: #000000;\"> You get a wide variety of user-friendly and accurate payroll reports. For a nominal fee, we will include union reports, certified payroll, workers\' compensation reports and much more.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">For a free consultation, Contact us.</span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>','Payroll','','inherit','open','open','','52-revision-v1','','','2012-01-29 22:54:58','2012-01-29 22:54:58','',52,'http://numbersbalanced.com/wp/52-revision-4/',0,'revision','',0),(68,1,'2012-01-29 23:05:58','2012-01-29 23:05:58','<span style=\"color: #000000;\">A wise business owner once said, \"Happiness is a positive cash flow.\" As a business owner, I\'m sure you agree. Everything is better when your cash-in exceeds your cash-out.</span>\r\n\r\n<span style=\"color: #000000;\">A cash crisis can be emotionally devastating and it can even kill your business. If you\'ve ever had to beg, borrow and steal to cover tomorrows payroll you know what I mean.</span>\r\n\r\n<span style=\"color: #000000;\">Our cash management service allows you to:</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know when, where, and how your cash needs will occur.</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know what the best sources are for meeting your additional cash needs.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur, by keeping good relationships with bankers and other creditors.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\r\n\r\n<span style=\"color: #000000;\">Call us for a free consultation</span>','Cashflow Management','','inherit','open','open','','57-revision-v1','','','2012-01-29 23:05:58','2012-01-29 23:05:58','',57,'http://numbersbalanced.com/wp/57-revision-3/',0,'revision','',0),(69,1,'2012-04-30 23:18:57','2012-04-30 22:18:57','To run your business effectively, you have to balance the timing and amount of your costs and income.\n\n<span style=\"color: #000000;\">Our cash management service allows you to:</span>\n<ul>\n	<li><span style=\"color: #000000;\">know when, where, and how your cash needs will occur.</span></li>\n	<li><span style=\"color: #000000;\">know what the best sources are for meeting your additional cash needs.</span></li>\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur.</span></li>\n</ul>\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\n\n<span style=\"color: #000000;\">Contact us for a free consultation.          </span>\n\n[/jbox]\n\n&nbsp;','Cashflow Management','','inherit','open','open','','57-autosave-v1','','','2012-04-30 23:18:57','2012-04-30 22:18:57','',57,'http://numbersbalanced.com/wp/57-autosave/',0,'revision','',0),(243,1,'2012-03-05 22:31:47','2012-03-05 22:31:47','&nbsp;\r\n\r\n<span style=\"color: #000000;\">Our cash management service allows you to:</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">know when, where, and how your cash needs will occur.</span></li>\r\n	<li><span style=\"color: #000000;\">know what the best sources are for meeting your additional cash needs.</span></li>\r\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur, by keeping good relationships with bankers and other creditors.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\r\n\r\n<span style=\"color: #000000;\">Contact us for a free consultation</span>','Cashflow Management','','inherit','closed','closed','','57-revision-v1','','','2012-03-05 22:31:47','2012-03-05 22:31:47','',57,'http://numbersbalanced.com/wp/57-revision-12/',0,'revision','',0),(70,1,'2012-01-30 00:17:31','2012-01-30 00:17:31','<span style=\"color: #000000;\">A wise business owner once said, \"Happiness is a positive cash flow.\" As a business owner, I\'m sure you agree. Everything is better when your cash-in exceeds your cash-out.</span>\r\n\r\n<span style=\"color: #000000;\">A cash crisis can be emotionally devastating and it can even kill your business. If you\'ve ever had to beg, borrow and steal to cover tomorrows payroll you know what I mean.</span>\r\n\r\n<span style=\"color: #000000;\">Our cash management service allows you to:</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know when, where, and how your cash needs will occur.</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know what the best sources are for meeting your additional cash needs.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur, by keeping good relationships with bankers and other creditors.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\r\n\r\n<span style=\"color: #000000;\">Call us for a free consultation</span>','Cashflow Management','','inherit','open','open','','57-revision-v1','','','2012-01-30 00:17:31','2012-01-30 00:17:31','',57,'http://numbersbalanced.com/wp/57-revision-4/',0,'revision','',0),(73,1,'2012-01-30 00:15:10','2012-01-30 00:15:10','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe know what life is like for a small business owner, so we offer free consultations.\r\n\r\nJust give us a call.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-30 00:15:10','2012-01-30 00:15:10','',32,'http://numbersbalanced.com/wp/32-revision-7/',0,'revision','',0),(74,1,'2012-01-30 00:20:15','2012-01-30 00:20:15','<span style=\"color: #000000;\">A wise business owner once said, \"Happiness is a positive cash flow.\" As a business owner, I\'m sure you agree. Everything is better when your cash-in exceeds your cash-out.</span>\r\n\r\n<span style=\"color: #000000;\">A cash crisis can be emotionally devastating and it can even destroy your business. </span><span style=\"color: #000000;\">If you\'ve ever had to borrow to cover tomorrows payroll you know what I mean.</span>\r\n\r\n<span style=\"color: #000000;\">Our cash management service allows you to:</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know when, where, and how your cash needs will occur.</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         know what the best sources are for meeting your additional cash needs.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">be prepared to meet these needs when they occur, by keeping good relationships with bankers and other creditors.</span></li>\r\n</ul>\r\n<span style=\"color: #000000;\">The starting point for avoiding a cash crisis is allowing us to develop a cash flow projection for you. We can help you develop both short-term (weekly, monthly) cash flow projections to help you manage daily cash.</span>\r\n\r\n<span style=\"color: #000000;\">Call us for a free consultation</span>','Cashflow Management','','inherit','open','open','','57-revision-v1','','','2012-01-30 00:20:15','2012-01-30 00:20:15','',57,'http://numbersbalanced.com/wp/57-revision-5/',0,'revision','',0),(77,1,'2017-03-13 15:54:21','2017-03-13 15:54:21','<div id=\"pl-77\"  class=\"panel-layout\" ><div id=\"pg-77-0\"  class=\"panel-grid panel-no-style\"  data-style=\"{&quot;cell_alignment&quot;:&quot;flex-start&quot;,&quot;background_image_position&quot;:&quot;center top&quot;,&quot;background_image_style&quot;:&quot;cover&quot;}\" ><div id=\"pgc-77-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-77-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child panel-last-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<p>We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business. We have therefore provided some information to help.</p>\n</div>\n</div></div></div></div><div id=\"pg-77-1\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-77-1-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-77-1-0-0\" class=\"so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/Records-Retention.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/records-retention\\/\\&quot;&gt;Records Retention&lt;\\/a&gt;&lt;\\/h4&gt;\\nIf your company is liable for Corporation Tax you must keep and retain adequate business and accounting records.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/records-retention\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-77-1-0-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child panel-last-child\\&quot; data-index=\\&quot;1\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-0-0&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-77-1-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-77-1-1-0\" class=\"so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"2\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/business-expenses-e1404294668531.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/business-expenses\\/\\&quot;&gt;Business Expenses&lt;\\/a&gt;&lt;\\/h4&gt;\\nView our Updated List of Allowable Expenses which includes All day-to-day expenses of a business.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/business-expenses\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-77-1-1-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child panel-last-child\\&quot; data-index=\\&quot;2\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-1-1-0&quot;}}\" />[/siteorigin_widget]</div></div></div><div id=\"pg-77-2\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-77-2-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-77-2-0-0\" class=\"so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"3\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/vat-e1404297163868.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/vat\\/\\&quot;&gt;VAT&lt;\\/a&gt;&lt;\\/h4&gt;\\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/vat\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-77-2-0-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child panel-last-child\\&quot; data-index=\\&quot;3\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-2-0-0&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-77-2-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-77-2-1-0\" class=\"so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"4\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/Tax.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/incometax\\/\\&quot;&gt;Income Tax&lt;\\/a&gt;&lt;\\/h4&gt;\\nRead more about Income Tax and National Minimum Wages that apply.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/incometax\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-77-2-1-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child panel-last-child\\&quot; data-index=\\&quot;4\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-2-1-0&quot;}}\" />[/siteorigin_widget]</div></div></div><div id=\"pg-77-3\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-77-3-0\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-77-3-0-0\" class=\"so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"5\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/03\\/Budget-2014.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/budget-2017\\/\\&quot;&gt;Budget 2017&lt;\\/a&gt;&lt;\\/h4&gt;\\nThe Chancellor of the Exchequer said \\u201dThe Budget will build a Britain fit for the future\\&quot;.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/budget-2017\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-77-3-0-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child panel-last-child\\&quot; data-index=\\&quot;5\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-3-0-0&quot;}}\" />[/siteorigin_widget]</div></div><div id=\"pgc-77-3-1\"  class=\"panel-grid-cell\"  data-weight=\"0.5\" ><div id=\"panel-77-3-1-0\" class=\"so-panel widget widget_custom_html panel-first-child panel-last-child\" data-index=\"6\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" >[siteorigin_widget class=\"WP_Widget_Custom_HTML\"]<input type=\"hidden\" value=\"{&quot;instance&quot;:{&quot;title&quot;:&quot;&quot;,&quot;content&quot;:&quot;&lt;table width=\\&quot;100%\\&quot;&gt;\\n&lt;tbody&gt;\\n&lt;tr&gt;\\n&lt;td width=\\&quot;35%\\&quot;&gt;&lt;div class=\\&quot;thumbborder thumbpad\\&quot;&gt;&lt;img src=\\&quot;http:\\/\\/www.numbersbalanced.com\\/wp-content\\/uploads\\/2014\\/07\\/Corporation-Tax-e1404297396112.jpg\\&quot; width=\\&quot;100%\\&quot; height=\\&quot;150\\&quot;&gt;&lt;\\/div&gt;&lt;\\/td&gt;\\n&lt;td width=\\&quot;65%\\&quot;&gt;&lt;h4&gt;&lt;a href=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/corporation-tax\\/\\&quot;&gt;Corporation Tax&lt;\\/a&gt;&lt;\\/h4&gt;\\nCorporation Tax is a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies.&lt;br \\/&gt;\\n[btn  text=\\&quot;Read More\\&quot; tcolor=\\&quot;#ffffff\\&quot; bcolor=\\&quot;#33743c\\&quot; link=\\&quot;http:\\/\\/www.numbersbalanced.com\\/knowledge-base\\/corporation-tax\\/\\&quot; size=\\&quot;small\\&quot; icon=\\&quot;icon-link3\\&quot;]&lt;\\/td&gt;\\n&lt;\\/tr&gt;\\n&lt;\\/tbody&gt;\\n&lt;\\/table&gt;&quot;},&quot;args&quot;:{&quot;before_widget&quot;:&quot;&lt;div id=\\&quot;panel-77-3-1-0\\&quot; class=\\&quot;so-panel widget widget_custom_html panel-first-child panel-last-child\\&quot; data-index=\\&quot;6\\&quot; data-style=\\&quot;{&amp;quot;background_display&amp;quot;:&amp;quot;tile&amp;quot;}\\&quot; &gt;&quot;,&quot;after_widget&quot;:&quot;&lt;\\/div&gt;&quot;,&quot;before_title&quot;:&quot;&lt;h3 class=\\&quot;widget-title\\&quot;&gt;&quot;,&quot;after_title&quot;:&quot;&lt;\\/h3&gt;&quot;,&quot;widget_id&quot;:&quot;widget-3-1-0&quot;}}\" />[/siteorigin_widget]</div></div></div></div>','Knowledge Base','','publish','closed','closed','','knowledge-base','','','2017-11-29 23:55:42','2017-11-29 23:55:42','',0,'http://numbersbalanced.com/wp/?page_id=77',4,'page','',0),(1165,1,'2016-06-14 18:23:28','2016-06-14 17:23:28','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provided some information to help.\r\n<table width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td width=\"35%\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/03/Budget-2014.jpg\" width=\"100%\" height=\"150\" /></td>\r\n<td width=\"65%\">\r\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/budget-2015/\">Budget 2015</a></h4>\r\nThe Chancellor of the Exchequer said ”The Economy is taking another big step from Austerity to Prosperity\".\r\n<a id=\"kadbtn34\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"border: 0px solid #000000; color: #ffffff; background-color: #33743c;\" href=\"http://www.numbersbalanced.com/knowledge-base/budget-2015/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<table width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td width=\"35%\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/business-expenses-e1404294668531.jpg\" width=\"100%\" height=\"150\" /></td>\r\n<td width=\"65%\">\r\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/business-expenses/\">Business Expenses</a></h4>\r\nView our Updated List of Allowable Expenses which includes All day-to-day expenses of a business.\r\n<a id=\"kadbtn11\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"border: 0px solid #000000; color: #ffffff; background-color: #33743c;\" href=\"http://www.numbersbalanced.com/knowledge-base/business-expenses/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<table width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td width=\"35%\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/Records-Retention.jpg\" width=\"100%\" height=\"150\" /></td>\r\n<td width=\"65%\">\r\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/records-retention/\">Records Retention</a></h4>\r\nIf your company is liable for Corporation Tax you must keep and retain adequate business and accounting records.\r\n<a id=\"kadbtn87\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"border: 0px solid #000000; color: #ffffff; background-color: #33743c;\" href=\"http://www.numbersbalanced.com/knowledge-base/records-retention/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<table width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td width=\"35%\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/Tax.jpg\" width=\"100%\" height=\"150\" /></td>\r\n<td width=\"65%\">\r\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/incometax/\">Income Tax</a></h4>\r\nRead more about Income Tax and National Minimum Wages that apply.\r\n<a id=\"kadbtn68\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"border: 0px solid #000000; color: #ffffff; background-color: #33743c;\" href=\"http://www.numbersbalanced.com/knowledge-base/incometax/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<table width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td width=\"35%\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/vat-e1404297163868.jpg\" width=\"100%\" height=\"150\" /></td>\r\n<td width=\"65%\">\r\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/vat/\">VAT</a></h4>\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business.\r\n<a id=\"kadbtn73\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"border: 0px solid #000000; color: #ffffff; background-color: #33743c;\" href=\"http://www.numbersbalanced.com/knowledge-base/vat/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<table width=\"100%\">\r\n<tbody>\r\n<tr>\r\n<td width=\"35%\"><img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/Corporation-Tax-e1404297396112.jpg\" width=\"100%\" height=\"150\" /></td>\r\n<td width=\"65%\">\r\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/corporation-tax/\">Corporation Tax</a></h4>\r\nCorporation Tax is a tax on the taxable profits of limited companies and other organisations including clubs, societies, associations and other unincorporated bodies.\r\n<a id=\"kadbtn66\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"border: 0px solid #000000; color: #ffffff; background-color: #33743c;\" href=\"http://www.numbersbalanced.com/knowledge-base/corporation-tax/\" target=\"_self\">Read More <i class=\"icon-link3\"></i></a></td>\r\n</tr>\r\n</tbody>\r\n</table>','Knowledge Base','','inherit','closed','closed','','77-revision-v1','','','2016-06-14 18:23:28','2016-06-14 17:23:28','',77,'http://www.numbersbalanced.com/77-revision-v1/',0,'revision','',0),(1105,1,'2014-11-18 15:53:27','2014-11-18 15:53:27','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\n\nWe have therefore provided some information to help.\n\n<img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/03/Budget-2014.jpg\" width=\"100%\" height=\"150\">\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/budget-2014/\">Budget 2014</a></h4>\nThe Chancellor of the Exchequer said ” this is a Budget for Makers, Doers and Savers.\n<a href=\"http://www.numbersbalanced.com/knowledge-base/budget-2014/\" target=\"_self\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color:#33743c; color:#ffffff\">Read More </a>\n\n<img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/Records-Retention.jpg\" width=\"100%\" height=\"150\">\n<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.\n<a href=\"http://www.numbersbalanced.com/knowledge-base/records-retention/\" target=\"_self\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color:#33743c; color:#ffffff\">Read More </a>\n\n<img src=\"http://www.numbersbalanced.com/wp-content/uploads/2014/07/vat-e1404297163868.jpg\" width=\"100%\" height=\"150\">\n<h4><a href=\"http://www.numbersbalanced.com/knowledge-base/vat/\">VAT</a></h4>\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business.\n<a href=\"http://www.numbersbalanced.com/knowledge-base/vat/\" target=\"_self\" class=\"kad-btn btn-shortcode kad-btn-primary sm-kad-btn \" style=\"background-color:#33743c; color:#ffffff\">Read More </a>','Knowledge Base','','inherit','closed','closed','','77-revision-v1','','','2014-11-18 15:53:27','2014-11-18 15:53:27','',77,'http://www.numbersbalanced.com/77-revision-v1/',0,'revision','',0),(78,1,'2012-02-05 16:23:11','2012-02-05 16:23:11','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\n\nWe have therefore provides a few resources to help','Resources','','inherit','open','open','','77-revision-v1','','','2012-02-05 16:23:11','2012-02-05 16:23:11','',77,'http://numbersbalanced.com/wp/77-revision/',0,'revision','',0),(109,1,'2012-02-05 18:39:21','2012-02-05 18:39:21','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provides a few resources to help','Resources','','inherit','open','open','','77-revision-v1','','','2012-02-05 18:39:21','2012-02-05 18:39:21','',77,'http://numbersbalanced.com/wp/77-revision-4/',0,'revision','',0),(86,1,'2017-11-29 17:17:06','2017-11-29 17:17:06','<div id=\"pl-82\"  class=\"panel-layout\" ><div id=\"pg-82-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-82-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-82-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Allowable Business Expenses</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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</div>\n</div></div><div id=\"panel-82-0-0-1\" class=\"so-panel widget widget_sow-editor\" data-index=\"1\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Non Allowable Expenses</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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>\n</div>\n</div></div><div id=\"panel-82-0-0-2\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"2\" data-style=\"{&quot;background_image_attachment&quot;:false,&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\">\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	</div>\n</div></div></div></div></div>','Business Expenses','','inherit','open','open','','82-autosave-v1','','','2017-11-29 17:17:06','2017-11-29 17:17:06','',82,'http://numbersbalanced.com/wp/82-autosave/',0,'revision','',0),(85,1,'2012-02-05 16:54:49','2012-02-05 16:54:49','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></h2>\r\n&nbsp;\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         </span><span style=\"color: #000000;\">it was <strong><span style=\"font-family: Arial; font-size: x-small;\">reasonably incurred</span></strong></span><span style=\"color: #000000;\">: </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         it was <strong><span style=\"font-family: Arial; font-size: x-small;\">wholly and exclusively</span></strong>(only because of the demands of the business)</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         <strong>incurred</strong></span><span style=\"color: #000000;\"> for the purpose of the business <strong><span style=\"font-family: Arial; font-size: x-small;\">or</span></strong></span><strong><span style=\"color: #000000; font-family: Arial; font-size: x-small;\">spent</span></strong><span style=\"color: #000000;\"> for the purpose of the business </span><strong><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></strong></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         <span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period <strong><span style=\"font-family: Arial; font-size: x-small;\">or </span></strong></span><span style=\"color: #000000;\">spent in the assessment period</span></li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          </span><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial; font-size: x-small;\">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>\r\n</ul>\r\n<span style=\"color: #000000;\">Employee vehicles: mileage payments for business travel</span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span><span style=\"color: #000000;\"> 2) income tax deductions for employees </span><span style=\"color: #000000;\"> 3) personal consumption </span><span style=\"color: #000000;\"> 4) personal drawings </span><span style=\"color: #000000;\"> 5) social security contributions: Class 1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 16:54:49','2012-02-05 16:54:49','',82,'http://numbersbalanced.com/wp/82-revision-3/',0,'revision','',0),(84,1,'2012-02-05 16:48:24','2012-02-05 16:48:24','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\n</span><span style=\"color: #000000;\"> </span></h2>\n<ul>\n	<li>\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\n</li>\n	<li>\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\n</li>\n	<li>\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\n</li>\n	<li>\n<h2><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></h2>\n</li>\n</ul>\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></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, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></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<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</ul>\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\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<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\n<table width=\"98%\" border=\"1\" 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 2011-12</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 mileFor NICs purposes: 45p for all business miles</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<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\n\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\n\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\n\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\n\n<span style=\"color: #000000;\">3) personal consumption </span>\n\n<span style=\"color: #000000;\">4) personal drawings </span>\n\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\n\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\n\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\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<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\n\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></h2>\n&nbsp;\n<ul>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         </span><span style=\"color: #000000;\">it was <strong><span style=\"font-family: Arial; font-size: x-small;\">reasonably incurred</span></strong></span><span style=\"color: #000000;\">: </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span></li>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         it was <strong><span style=\"font-family: Arial; font-size: x-small;\">wholly and exclusively</span></strong>(only because of the demands of the business)</span></li>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         <strong>incurred</strong></span><span style=\"color: #000000;\"> for the purpose of the business <strong><span style=\"font-family: Arial; font-size: x-small;\">or</span></strong></span><strong><span style=\"color: #000000; font-family: Arial; font-size: x-small;\">spent</span></strong><span style=\"color: #000000;\"> for the purpose of the business </span><strong><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></strong></li>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         <span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period <strong><span style=\"font-family: Arial; font-size: x-small;\">or </span></strong></span><span style=\"color: #000000;\">spent in the assessment period</span></li>\n</ul>\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></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, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></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;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          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<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</ul>\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\n<ul>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          </span><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial; font-size: x-small;\">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<span style=\"color: #000000;\">Employee vehicles: mileage payments for business travel</span>\n<table width=\"98%\" border=\"1\" 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 2011-12</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 mileFor NICs purposes: 45p for all business miles</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<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\n<span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\n\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span><span style=\"color: #000000;\"> 2) income tax deductions for employees </span><span style=\"color: #000000;\"> 3) personal consumption </span><span style=\"color: #000000;\"> 4) personal drawings </span><span style=\"color: #000000;\"> 5) social security contributions: Class 1,Class 2 ,Class 3,Class 4</span>\n\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\n\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\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<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\n\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 16:48:24','2012-02-05 16:48:24','',82,'http://numbersbalanced.com/wp/82-revision-2/',0,'revision','',0),(82,1,'2012-02-05 16:54:49','2012-02-05 16:54:49','<div id=\"pl-82\"  class=\"panel-layout\" ><div id=\"pg-82-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-82-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-82-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Allowable Business Expenses</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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</div>\n</div></div><div id=\"panel-82-0-0-1\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Non Allowable Expenses</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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>\n</div>\n</div></div></div></div></div>','Business Expenses','','publish','closed','closed','','business-expenses','','','2017-11-29 18:57:12','2017-11-29 18:57:12','',77,'http://numbersbalanced.com/wp/?page_id=82',1,'page','',0),(1506,1,'2017-11-29 17:19:29','2017-11-29 17:19:29','<div id=\"pl-82\"  class=\"panel-layout\" ><div id=\"pg-82-0\"  class=\"panel-grid panel-no-style\" ><div id=\"pgc-82-0-0\"  class=\"panel-grid-cell\"  data-weight=\"1\" ><div id=\"panel-82-0-0-0\" class=\"so-panel widget widget_sow-editor panel-first-child\" data-index=\"0\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Allowable Business Expenses</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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</div>\n</div></div><div id=\"panel-82-0-0-1\" class=\"so-panel widget widget_sow-editor panel-last-child\" data-index=\"1\" data-style=\"{&quot;background_display&quot;:&quot;tile&quot;}\" ><div class=\"so-widget-sow-editor so-widget-sow-editor-base\"><h3 class=\"widget-title\">Non Allowable Expenses</h3>\n<div class=\"siteorigin-widget-tinymce textwidget\">\n	<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>\n</div>\n</div></div></div></div></div>','Business Expenses','','inherit','closed','closed','','82-revision-v1','','','2017-11-29 17:19:29','2017-11-29 17:19:29','',82,'http://www.numbersbalanced.com/82-revision-v1/',0,'revision','',0),(1501,1,'2017-11-29 17:04:44','2017-11-29 17:04:44','<h2><span style=\"font-size: large;\">Allowable Business Expenses</span></h2>\r\n<span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span>\r\n<ul>\r\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>\r\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>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span>\r\n\r\n<span style=\"color: #000000;\">All day-to-day expenses of a business including</span>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n 	<li style=\"list-style-type: none;\">\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n 	<li>No member of the employee or office holder’s family is present, and,</li>\r\n 	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</li>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2017-18</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n<span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<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>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\r\n<ul>\r\n 	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n 	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n 	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n 	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n 	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n&nbsp;\r\n\r\n<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>','Business Expenses','','inherit','closed','closed','','82-revision-v1','','','2017-11-29 17:04:44','2017-11-29 17:04:44','',82,'http://www.numbersbalanced.com/82-revision-v1/',0,'revision','',0),(1076,1,'2014-07-19 21:51:04','2014-07-19 20:51:04','<h2>[jbox color=\"yellow\" ] <span style=\"font-size: large;\">Allowable Business Expenses</span></h2>\r\n<span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span>\r\n<ul>\r\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>\r\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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></li>\r\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>[/jbox][jbox color=\"green\" ]</li>\r\n</ul>\r\n<span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span>\r\n\r\n<span style=\"color: #000000;\">All day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2014 -15</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n[/jbox]\r\n\r\n[jbox color=\"red\" ]  <span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<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>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"color: #000000;\">[/jbox]</span>\r\n\r\n<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>','Business Expenses','','inherit','closed','closed','','82-revision-v1','','','2014-07-19 21:51:04','2014-07-19 20:51:04','',82,'http://www.numbersbalanced.com/82-revision-v1/',0,'revision','',0),(1050,1,'2014-07-03 22:08:27','2014-07-03 21:08:27','<h2>[jbox color=\"yellow\" ] <span style=\"font-size: large;\">Allowable Business Expenses</span></h2>\r\n<span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span>\r\n<ul>\r\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>\r\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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></li>\r\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>[/jbox]\r\n\r\n[jbox color=\"green\" ]</li>\r\n</ul>\r\n<span style=\"text-decoration: underline;\">A List of Allowable business expenses :</span>\r\n\r\n<span style=\"color: #000000;\">All day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n[/jbox]\r\n\r\n[jbox color=\"red\" ]  <span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<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>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"color: #000000;\">[/jbox]</span>\r\n\r\n<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>','Business Expenses','','inherit','closed','closed','','82-revision-v1','','','2014-07-03 22:08:27','2014-07-03 21:08:27','',82,'http://www.numbersbalanced.com/82-revision-v1/',0,'revision','',0),(470,1,'2012-04-30 23:02:24','2012-04-30 22:02:24','[jbox color=\"gray\" ]Having worked as an Accountant for many years, I have produced accounts for various businesses of various sizes from almost every sector of the economy.\r\n\r\nI decided to set up a company in April 2011 to focus on small businesses especially startups,as I felt they do not get the attention they need.\r\n\r\nAll businesses have to files tax returns and pay tax. It is a legal requirement. Tax is taxing! Rules change every year and there are strict deadlines and hefty fines for being late. Once a business has a record keeping system set up, the owner can not only run their business with one less thing to worry about, but also use the information from the records to plan, control and make decisions.    [/jbox]\r\n\r\n<strong><span style=\"text-decoration: underline;\">This is what we do for you:</span></strong> Provide Accurate and Meaningful Financial information.\r\n\r\n<a href=\"http://numbersbalanced.com/wp-content/uploads/2012/03/Services.jpg\"><img class=\"alignnone  wp-image-274\" title=\"Services\" src=\"http://numbersbalanced.com/wp-content/uploads/2012/03/Services.jpg\" alt=\"\" /></a>\r\n\r\n&nbsp;','What we do','','inherit','closed','closed','','273-revision-v1','','','2012-04-30 23:02:24','2012-04-30 22:02:24','',273,'http://numbersbalanced.com/273-revision-15/',0,'revision','',0),(203,1,'2012-02-24 14:28:05','2012-02-24 14:28:05','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provide some information to help.','Tax Centre','','inherit','open','open','','77-revision-v1','','','2012-02-24 14:28:05','2012-02-24 14:28:05','',77,'http://numbersbalanced.com/wp/77-revision-10/',0,'revision','',0),(133,1,'2012-02-11 17:22:21','2012-02-11 17:22:21','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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><a href=\"http://www.hmrc.gov.uk/\">/factsheet/record-keeping.pdf</a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-11 17:22:21','2012-02-11 17:22:21','',82,'http://numbersbalanced.com/wp/82-revision-14/',0,'revision','',0),(131,1,'2012-02-11 17:20:33','2012-02-11 17:20:33','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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><a href=\"http://www.hmrc.gov.uk/\">/factsheet/record-keeping.pdf</a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-11 17:20:33','2012-02-11 17:20:33','',82,'http://numbersbalanced.com/wp/82-revision-12/',0,'revision','',0),(110,1,'2012-02-05 17:28:04','2012-02-05 17:28:04','PAYE tax and Class 1 NICs\r\n\r\n<strong>Tax thresholds, rates and codes</strong>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates, thresholds and codes</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>PAYE tax threshold</strong></td>\r\n<td valign=\"top\" width=\"10\">£144   per week\r\n£623 per month\r\n£7,475 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £35,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £35,001 to £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">50%   on annual earnings above £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Emergency tax code</strong></td>\r\n<td valign=\"top\" width=\"10\">747L</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h1>National minimum wage</h1>\r\nThe rates below apply from 1 October 2011 and are likely to change again on 1 October 2012.\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Category of worker</strong></td>\r\n<td valign=\"top\"><strong>Hourly rate from 1 Oct 2011</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 21 and above</strong></td>\r\n<td valign=\"top\" width=\"10\">£6.08</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20 inclusive</strong></td>\r\n<td valign=\"top\" width=\"10\">£4.98</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged under 18 (but above compulsory school age)</strong></td>\r\n<td valign=\"top\" width=\"10\">£3.68</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 19</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged 19 and over, but in the first year of their   apprenticeship</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n</tbody>\r\n</table>','PAYE: rates & thresholds','','inherit','open','open','','92-revision-v1','','','2012-02-05 17:28:04','2012-02-05 17:28:04','',92,'http://numbersbalanced.com/wp/92-revision-4/',0,'revision','',0),(111,1,'2012-02-05 18:47:56','2012-02-05 18:47:56','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 18:47:56','2012-02-05 18:47:56','',82,'http://numbersbalanced.com/wp/82-revision-7/',0,'revision','',0),(83,1,'2012-02-05 16:46:33','2012-02-05 16:46:33','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\n</span><span style=\"color: #000000;\"> </span></h2>\n<ul>\n	<li>\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\n</li>\n	<li>\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\n</li>\n	<li>\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\n</li>\n	<li>\n<h2><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></h2>\n</li>\n</ul>\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></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, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></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<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</ul>\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\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<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\n<table width=\"98%\" border=\"1\" 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 2011-12</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 mile\n\nFor NICs purposes: 45p for all business miles</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<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\n\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\n\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\n\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\n\n<span style=\"color: #000000;\">3) personal consumption </span>\n\n<span style=\"color: #000000;\">4) personal drawings </span>\n\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\n\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\n\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\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<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\n\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\n\n</span></h2>\n<ul>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         </span><span style=\"color: #000000;\">it was <strong><span style=\"font-family: Arial; font-size: x-small;\">reasonably incurred</span></strong></span><span style=\"color: #000000;\">: </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span></li>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         it was <strong><span style=\"font-family: Arial; font-size: x-small;\">wholly and exclusively</span></strong>(only because of the demands of the business)</span></li>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         <strong>incurred</strong></span><span style=\"color: #000000;\"> for the purpose of the business <strong><span style=\"font-family: Arial; font-size: x-small;\">or</span></strong></span><strong><span style=\"color: #000000; font-family: Arial; font-size: x-small;\">spent</span></strong><span style=\"color: #000000;\"> for the purpose of the business </span><strong><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></strong></li>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         <span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period <strong><span style=\"font-family: Arial; font-size: x-small;\">or </span></strong></span><span style=\"color: #000000;\">spent in the assessment period</span></li>\n</ul>\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></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 <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></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, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></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;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          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<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</ul>\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\n<ul>\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          </span><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial; font-size: x-small;\">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<span style=\"color: #000000;\">Employee vehicles: mileage payments for business travel</span>\n<table width=\"98%\" border=\"1\" 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 2011-12</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 mile\n\nFor NICs purposes: 45p for all business miles</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<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\n<span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\n\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\n\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\n\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span><span style=\"color: #000000;\"> 2) income tax deductions for employees </span><span style=\"color: #000000;\"> 3) personal consumption </span><span style=\"color: #000000;\"> 4) personal drawings </span><span style=\"color: #000000;\"> 5) social security contributions: Class 1,Class 2 ,Class 3,Class 4</span>\n\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\n\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\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<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\n\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 16:46:33','2012-02-05 16:46:33','',82,'http://numbersbalanced.com/wp/82-revision/',0,'revision','',0),(445,1,'2012-05-01 13:34:00','2012-05-01 12:34:00','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: medium;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<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>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n<h2><span style=\"font-size: medium;\"><span style=\"color: #000000;\">7) Other Non- allowable Expenses:</span></span></h2>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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><a href=\"http://www.hmrc.gov.uk/\">/factsheet/record-keeping.pdf</a>','Business Expenses','','inherit','closed','closed','','82-revision-v1','','','2012-05-01 13:34:00','2012-05-01 12:34:00','',82,'http://numbersbalanced.com/82-revision-26/',0,'revision','',0),(202,1,'2012-02-24 14:39:51','2012-02-24 14:39:51','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n<h2><span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  Other Non-allowable Expenses</span><span style=\"color: #000000;\">:</span></span></h2>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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><a href=\"http://www.hmrc.gov.uk/\">/factsheet/record-keeping.pdf</a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-24 14:39:51','2012-02-24 14:39:51','',82,'http://numbersbalanced.com/wp/82-revision-21/',0,'revision','',0),(108,1,'2012-02-05 17:16:05','2012-02-05 17:16:05','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></h2>\r\n&nbsp;\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         </span><span style=\"color: #000000;\">it was <strong><span style=\"font-family: Arial; font-size: x-small;\">reasonably incurred</span></strong></span><span style=\"color: #000000;\">: </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         it was <strong><span style=\"font-family: Arial; font-size: x-small;\">wholly and exclusively</span></strong>(only because of the demands of the business)</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         <strong>incurred</strong></span><span style=\"color: #000000;\"> for the purpose of the business <strong><span style=\"font-family: Arial; font-size: x-small;\">or</span></strong></span><strong><span style=\"color: #000000; font-family: Arial; font-size: x-small;\">spent</span></strong><span style=\"color: #000000;\"> for the purpose of the business </span><strong><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></strong></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         <span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period <strong><span style=\"font-family: Arial; font-size: x-small;\">or </span></strong></span><span style=\"color: #000000;\">spent in the assessment period</span></li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial; font-size: xx-small;\">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>\r\n</ul>\r\n<span style=\"color: #000000;\">Employee vehicles: mileage payments for business travel</span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h1><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></h1>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span><span style=\"color: #000000;\"> 2) income tax deductions for employees </span><span style=\"color: #000000;\"> 3) personal consumption </span><span style=\"color: #000000;\"> 4) personal drawings </span><span style=\"color: #000000;\"> 5) social security contributions: Class 1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 17:16:05','2012-02-05 17:16:05','',82,'http://numbersbalanced.com/wp/82-revision-6/',0,'revision','',0),(87,1,'2012-02-05 16:56:32','2012-02-05 16:56:32','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></h2>\r\n&nbsp;\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         </span><span style=\"color: #000000;\">it was <strong><span style=\"font-family: Arial; font-size: x-small;\">reasonably incurred</span></strong></span><span style=\"color: #000000;\">: </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         it was <strong><span style=\"font-family: Arial; font-size: x-small;\">wholly and exclusively</span></strong>(only because of the demands of the business)</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         <strong>incurred</strong></span><span style=\"color: #000000;\"> for the purpose of the business <strong><span style=\"font-family: Arial; font-size: x-small;\">or</span></strong></span><strong><span style=\"color: #000000; font-family: Arial; font-size: x-small;\">spent</span></strong><span style=\"color: #000000;\"> for the purpose of the business </span><strong><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></strong></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         <span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period <strong><span style=\"font-family: Arial; font-size: x-small;\">or </span></strong></span><span style=\"color: #000000;\">spent in the assessment period</span></li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial; font-size: xx-small;\">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>\r\n</ul>\r\n<span style=\"color: #000000;\">Employee vehicles: mileage payments for business travel</span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h1><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></h1>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span><span style=\"color: #000000;\"> 2) income tax deductions for employees </span><span style=\"color: #000000;\"> 3) personal consumption </span><span style=\"color: #000000;\"> 4) personal drawings </span><span style=\"color: #000000;\"> 5) social security contributions: Class 1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 16:56:32','2012-02-05 16:56:32','',82,'http://numbersbalanced.com/wp/82-revision-4/',0,'revision','',0),(88,1,'2012-02-05 17:12:29','2012-02-05 17:12:29','<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if\r\n</span><span style=\"color: #000000;\"> </span></h2>\r\n<ul>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">reasonably incurred (</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)</h2>\r\n</li>\r\n	<li>\r\n<h2><span style=\"color: #000000;\">it was <span style=\"font-family: Arial;\">wholly and exculsively </span>(only because of the demands of the business)</span></h2>\r\n</li>\r\n	<li>\r\n<h2><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 </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></h2>\r\n</li>\r\n	<li>\r\n<h2><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></h2>\r\n</li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\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>\r\n</ul>\r\n<span style=\"text-decoration: underline;\"><span style=\"color: #000000; text-decoration: underline;\">Employee vehicles: mileage payments for business travel</span></span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span>\r\n\r\n<span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span>\r\n\r\n<span style=\"color: #000000;\">2) income tax deductions for employees </span>\r\n\r\n<span style=\"color: #000000;\">3) personal consumption </span>\r\n\r\n<span style=\"color: #000000;\">4) personal drawings </span>\r\n\r\n<span style=\"color: #000000;\">5) social security contributions: Class1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><span style=\"font-size: large;\">Allowable business expenses</span></h2>\r\n<h2><span style=\"text-decoration: underline;\">In all cases an expense is allowable only if</span></h2>\r\n&nbsp;\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         </span><span style=\"color: #000000;\">it was <strong><span style=\"font-family: Arial; font-size: x-small;\">reasonably incurred</span></strong></span><span style=\"color: #000000;\">: </span><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         it was <strong><span style=\"font-family: Arial; font-size: x-small;\">wholly and exclusively</span></strong>(only because of the demands of the business)</span></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>         <strong>incurred</strong></span><span style=\"color: #000000;\"> for the purpose of the business <strong><span style=\"font-family: Arial; font-size: x-small;\">or</span></strong></span><strong><span style=\"color: #000000; font-family: Arial; font-size: x-small;\">spent</span></strong><span style=\"color: #000000;\"> for the purpose of the business </span><strong><span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\">and</span></span></span></strong></li>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: small;\">·</span>         <span style=\"font-size: small;\">it </span></span><span style=\"color: #000000;\">was relevant to the assessment period <strong><span style=\"font-family: Arial; font-size: x-small;\">or </span></strong></span><span style=\"color: #000000;\">spent in the assessment period</span></li>\r\n</ul>\r\n<h2><span style=\"text-decoration: underline;\">Allowable business expenses</span></h2>\r\n<span style=\"color: #000000;\">all day-to-day expenses of a business including</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Accountancy charges</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Advertising</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Cleaning of business premises</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Difference between opening and closing stock (on accounts)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Discounts allowed to customers</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employees\' wages before any deductions are made, including any wages payable to the domestic partner</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s contributions to employees\' pension scheme</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Employer\'s (secondary) Class 1 SS contributions</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Heating and lighting </span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Hire or rental costs (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> any capital or purchase elements)</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Interest payable under a credit sale, a consumer credit agreement or a hire purchase agreement (but <strong><span style=\"font-family: Arial; font-size: x-small;\">not</span></strong></span><span style=\"color: #000000;\"> the capital element of payments )</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Legal fees associated with the business</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Payment in kind for work done <strong><span style=\"font-family: Arial; font-size: x-small;\">for</span></strong></span><span style=\"color: #000000;\"> the business - the monetary value is allowable</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Rent and Rates</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stationery</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Stock purchases</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Sundries, or miscellaneous items, </span><span style=\"color: #000000;\">which are small in relation to total allowable expenses <strong><span style=\"font-family: Arial; font-size: x-small;\">provided that</span></strong></span><span style=\"color: #000000;\"> the decision maker is satisfied that no non-allowable expenses, for example for business entertainment, are included.</span></li>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Telephone, </span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">Mobile</span><span style=\"color: #000000;\">, telex, fax, Internet:</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 style=\"font-size: x-small;\"><span style=\"font-family: Arial;\">stationery</span></span></span></li>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\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>\r\n</ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\"><span style=\"font-family: Symbol; font-size: x-small;\">·</span>          Entertaining: Expenses related to bona fide business entertaining may be claimed if the entertainment meets all of the following criteria:</span></li>\r\n</ul>\r\n<ul>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Customers or potential customers are present, and </span></li>\r\n	<li>No member of the employee or office holder’s family is present, and,</li>\r\n	<li>Where the purpose of the event is not predominantly social, (e.g. reciprocal entertaining).</li>\r\n</ul>\r\n</ul>\r\n<span style=\"color: #000000;\">A full explanation of entertainment expenses should be documented and substantiated by original receipts.</span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Transport <strong><span style=\"font-family: Arial; font-size: xx-small;\">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>\r\n</ul>\r\n<span style=\"color: #000000;\">Employee vehicles: mileage payments for business travel</span>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Type of vehicle </strong></td>\r\n<td valign=\"top\"><strong>Rate per business mile 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Car</strong></td>\r\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 mileFor NICs purposes: 45p for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Motorcycle</strong></td>\r\n<td valign=\"top\" width=\"10\">24p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Cycle</strong></td>\r\n<td valign=\"top\" width=\"10\">20p for both tax and NICs purposes and for all business miles</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h2><strong><span style=\"font-family: Times New Roman; font-size: small;\"> </span></strong></h2>\r\n<h1><span style=\"text-decoration: underline;\"><strong><span style=\"color: #000000;\">Non-allowable business expenses:</span></strong></span></h1>\r\n<span style=\"color: #000000; font-family: Times New Roman; font-size: small;\"> </span><span style=\"color: #000000;\">Payments are <strong><span style=\"font-family: Arial; font-size: xx-small;\">NOT</span></strong></span><span style=\"color: #000000;\"> expenses of a business if they are:</span>\r\n\r\n<span style=\"color: #000000;\"> 1) income tax of the self-employed person </span><span style=\"color: #000000;\"> 2) income tax deductions for employees </span><span style=\"color: #000000;\"> 3) personal consumption </span><span style=\"color: #000000;\"> 4) personal drawings </span><span style=\"color: #000000;\"> 5) social security contributions: Class 1,Class 2 ,Class 3,Class 4</span>\r\n\r\n<span style=\"color: #000000;\">6) SSP or SMP paid to an employee to the extent that the employer has recovered these payments. </span>\r\n\r\n<span style=\"color: #000000;\">7)</span><span style=\"font-size: x-small;\"><span style=\"color: #000000; font-family: Arial;\">  </span><span style=\"color: #000000;\">Other non allowable expenses:</span></span>\r\n<ul>\r\n	<li><span style=\"color: #000000;\">Office Clothing such as business suits (except safety clothing)</span></li>\r\n	<li><span style=\"color: #000000;\">Spectacles</span></li>\r\n	<li><span style=\"color: #000000;\">Car service and repairs</span></li>\r\n	<li><span style=\"color: #000000;\">Training Courses not related to your employment - e.g. plumber claiming skiing instruction</span></li>\r\n	<li><span style=\"color: #000000;\">Private club subscriptions - e.g. Golf Club membership</span></li>\r\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>\r\n</ul>\r\n<span style=\"font-size: x-small;\"><span style=\"color: #000000;\"><span style=\"font-family: Arial;\"> </span></span></span>\r\n\r\n<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/\"><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff; font-family: Arial; font-size: x-small;\">www.hmrc.gov.uk</span></span></a>','Business Expenses','','inherit','open','open','','82-revision-v1','','','2012-02-05 17:12:29','2012-02-05 17:12:29','',82,'http://numbersbalanced.com/wp/82-revision-5/',0,'revision','',0),(89,1,'2017-03-13 16:00:21','2017-03-13 16:00:21','VAT is a tax that\'s charged on most business transactions in theUK.\r\n\r\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\r\n\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\r\n\r\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\r\n\r\nALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\r\n\r\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\r\n\r\nThere are three VAT rates:\r\n<ul>\r\n 	<li>standard rate - 20 per cent</li>\r\n 	<li>reduced rate - 5 per cent</li>\r\n 	<li>zero rate - 0 per cent</li>\r\n</ul>\r\nThe are the current rates.\r\n\r\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\r\n<ul>\r\n 	<li>zero-rated</li>\r\n 	<li>reduced-rated</li>\r\n 	<li>exempt from VAT</li>\r\n 	<li>outside the scope of VAT</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\r\n\r\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£85,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\r\n\r\nYou must also register for VAT if either of the following applies:\r\n<ul>\r\n 	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\r\n 	<li>you take over a VAT-registered business as a going concern</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\r\n\r\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£83,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to 83,000, or if you expect it to fall to £83,000 or less in the next 12 months, you can either:\r\n<ul>\r\n 	<li>stay registered for VAT</li>\r\n 	<li>ask for your VAT registration to be cancelled</li>\r\n</ul>\r\nIf you decide to stay registered, you don\'t have to do anything.\r\n\r\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\r\n\r\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','VAT','','publish','closed','closed','','vat','','','2017-11-29 14:26:17','2017-11-29 14:26:17','',77,'http://numbersbalanced.com/wp/?page_id=89',4,'page','',0),(872,1,'2014-03-25 18:13:21','2014-03-25 18:13:21','VAT is a tax that\'s charged on most business transactions in theUK.\r\n\r\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\r\n\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\r\n\r\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\r\n\r\nALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\r\n\r\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\r\n\r\nThere are three VAT rates:\r\n<ul>\r\n	<li>standard rate - 20 per cent</li>\r\n	<li>reduced rate - 5 per cent</li>\r\n	<li>zero rate - 0 per cent</li>\r\n</ul>\r\nThe are the current rates.\r\n\r\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\r\n<ul>\r\n	<li>zero-rated</li>\r\n	<li>reduced-rated</li>\r\n	<li>exempt from VAT</li>\r\n	<li>outside the scope of VAT</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\r\n\r\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£81,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\r\n\r\nYou must also register for VAT if either of the following applies:\r\n<ul>\r\n	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\r\n	<li>you take over a VAT-registered business as a going concern</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\r\n\r\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£79,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to £79,000, or if you expect it to fall to £79,000 or less in the next 12 months, you can either:\r\n<ul>\r\n	<li>stay registered for VAT</li>\r\n	<li>ask for your VAT registration to be cancelled</li>\r\n</ul>\r\nIf you decide to stay registered, you don\'t have to do anything.\r\n\r\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\r\n\r\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','VAT','','inherit','closed','closed','','89-revision-v1','','','2014-03-25 18:13:21','2014-03-25 18:13:21','',89,'http://numbersbalanced.com/89-revision-v1/',0,'revision','',0),(871,1,'2014-03-25 18:11:21','2014-03-25 18:11:21','VAT is a tax that\'s charged on most business transactions in theUK.\r\n\r\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\r\n\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\r\n\r\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\r\n\r\nALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\r\n\r\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\r\n\r\nThere are three VAT rates:\r\n<ul>\r\n	<li>standard rate - 20 per cent</li>\r\n	<li>reduced rate - 5 per cent</li>\r\n	<li>zero rate - 0 per cent</li>\r\n</ul>\r\nThe are the current rates.\r\n\r\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\r\n<ul>\r\n	<li>zero-rated</li>\r\n	<li>reduced-rated</li>\r\n	<li>exempt from VAT</li>\r\n	<li>outside the scope of VAT</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\r\n\r\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£81,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\r\n\r\nYou must also register for VAT if either of the following applies:\r\n<ul>\r\n	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\r\n	<li>you take over a VAT-registered business as a going concern</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\r\n\r\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£79,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to £79,000, or if you expect it to fall to £79,000 or less in the next 12 months, you can either:\r\n<ul>\r\n	<li>stay registered for VAT</li>\r\n	<li>ask for your VAT registration to be cancelled</li>\r\n</ul>\r\nIf you decide to stay registered, you don\'t have to do anything.\r\n\r\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\r\n\r\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\r\n\r\n<strong><span style=\"text-decoration: underline;\">Registration threshold for distance selling </span></strong>\r\n\r\nDistance selling is when you sell goods from one European Union (EU) country to customers in another EU country who aren\'t registered - and don\'t have to be registered - for VAT.\r\n<ol start=\"1\">\r\n	<li><strong>Sales into the UK</strong></li>\r\n</ol>\r\nIf you\'re a supplier from another EU country selling to customers who aren\'t registered for VAT in theUK, then until the value of your distance sales goes over theUKdistance selling registration threshold - currently £70,000 - you pay VAT in theMemberStatein which you\'re registered.\r\n\r\nIf the value of your distance sales toUKcustomers in a calendar year from 1 January is more than £70,000, then you must register and account for VAT in theUKas soon as they go over the threshold. You may apply to be registered for your distance sales in theUKbefore they reach the threshold. If your distance sales to theUKinclude excise goods, such as tobacco or alcohol you must register for VAT whatever their value.\r\n\r\nYou can apply to cancel your registration if the annual value of your distance sales to theUKfalls to £70,000 or less and doesn\'t include excise goods or you expect that your distance sales will be less than £70,000 in the current year.\r\n<ol start=\"2\">\r\n	<li><strong>Sales or movements to other EU countries</strong></li>\r\n</ol>\r\nEach EU country has a distance selling threshold. If you are registered for VAT in theUKand supply goods from theUKto customers in another EU country who aren\'t VAT registered, you must charge VAT atUKrates until your sales exceed the threshold for that country. Once they exceed the threshold, you must register for VAT in that country and charge their rate of VAT on the sales. You\'ll have to record your sales for every EU country and check regularly to see if they go over that country\'s threshold.\r\n\r\nYou might transfer your own goods to another part of your organisation, or put them in storage, in another EU country. This is treated as if you\'d made an acquisition there and you\'ll have to account for VAT in that country.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT on acquisitions from EU countries</span></strong>\r\n\r\nYou may have to register for VAT if you acquire goods from other EU countries and you aren\'t already registered for VAT.\r\n\r\n<strong></strong>\r\n\r\n&nbsp;','VAT','','inherit','closed','closed','','89-revision-v1','','','2014-03-25 18:11:21','2014-03-25 18:11:21','',89,'http://numbersbalanced.com/89-revision-v1/',0,'revision','',0),(90,1,'2012-02-05 17:21:15','2012-02-05 17:21:15','VAT is a tax that\'s charged on most business transactions in theUK.\n\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\n\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\n\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\n\nFrom 1 April 2012, ALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\n\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\n\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\n\nThere are three VAT rates:\n<ul>\n	<li>standard rate - 20 per cent</li>\n	<li>reduced rate - 5 per cent</li>\n	<li>zero rate - 0 per cent</li>\n</ul>\nThe are the current rates.\n\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\n<ul>\n	<li>zero-rated</li>\n	<li>reduced-rated</li>\n	<li>exempt from VAT</li>\n	<li>outside the scope of VAT</li>\n</ul>\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\n\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£73,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\n\nYou must also register for VAT if either of the following applies:\n<ul>\n	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\n	<li>you take over a VAT-registered business as a going concern</li>\n</ul>\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\n\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£71,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to £71,000, or if you expect it to fall to £71,000 or less in the next 12 months, you can either:\n<ul>\n	<li>stay registered for VAT</li>\n	<li>ask for your VAT registration to be cancelled</li>\n</ul>\nIf you decide to stay registered, you don\'t have to do anything.\n\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\n\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\n\n<strong><span style=\"text-decoration: underline;\">Registration threshold for distance selling </span></strong>\n\nDistance selling is when you sell goods from one European Union (EU) country to customers in another EU country who aren\'t registered - and don\'t have to be registered - for VAT.\n<ol start=\"1\">\n	<li><strong>Sales into the UK</strong></li>\n</ol>\nIf you\'re a supplier from another EU country selling to customers who aren\'t registered for VAT in theUK, then until the value of your distance sales goes over theUKdistance selling registration threshold - currently £70,000 - you pay VAT in theMemberStatein which you\'re registered.\n\nIf the value of your distance sales toUKcustomers in a calendar year from 1 January is more than £70,000, then you must register and account for VAT in theUKas soon as they go over the threshold. You may apply to be registered for your distance sales in theUKbefore they reach the threshold. If your distance sales to theUKinclude excise goods, such as tobacco or alcohol you must register for VAT whatever their value.\n\nYou can apply to cancel your registration if the annual value of your distance sales to theUKfalls to £70,000 or less and doesn\'t include excise goods or you expect that your distance sales will be less than £70,000 in the current year.\n<ol start=\"2\">\n	<li><strong>Sales or movements to other EU countries</strong></li>\n</ol>\nEach EU country has a distance selling threshold. If you are registered for VAT in theUKand supply goods from theUKto customers in another EU country who aren\'t VAT registered, you must charge VAT atUKrates until your sales exceed the threshold for that country. Once they exceed the threshold, you must register for VAT in that country and charge their rate of VAT on the sales. You\'ll have to record your sales for every EU country and check regularly to see if they go over that country\'s threshold.\n\nYou might transfer your own goods to another part of your organisation, or put them in storage, in another EU country. This is treated as if you\'d made an acquisition there and you\'ll have to account for VAT in that country.\n\n<strong><span style=\"text-decoration: underline;\">VAT on acquisitions from EU countries</span></strong>\n\nYou may have to register for VAT if you acquire goods from other EU countries and you aren\'t already registered for VAT.\n\n<strong>Registration threshold for acquisitions from other EU countries</strong>\n\nYou may have to register and account for VAT if you acquire goods (not services) from other EU countries and their total value is over the VAT registration threshold for acquisitions - currently £73,000.\n\nYou must register if either of the following applies:\n<ul>\n	<li>at the end of any month, the total value of your acquisitions from all other EU countries in the year, or part of the year, from 1 January exceeded the threshold</li>\n	<li>you estimate that the value of your acquisitions in the next 30 days alone will be over the threshold</li>\n</ul>\nIf you\'re not already registered for VAT you must register as soon as the total value of your acquisitions exceeds, or is expected to exceed, the threshold. You may also register voluntarily where the value of those acquisitions is below the threshold.\n\nYou can apply to cancel your registration if the annual value of your acquisitions falls to £73,000 or less or you expect your acquisitions to fall below £73,000 in the next year, unless you would be required to be registered in respect of your UK VAT taxable sales.\n\n<strong>Disposing of assets on which Eighth or Thirteenth Directive refunds have been claimed </strong>\n\nThe Eighth Directive allows someone registered for VAT in one EU country to reclaim VAT they\'ve paid in another EU country. The Thirteenth Directive allows businesses established outside the EU to reclaim VAT paid within the EU.\n\nYou\'ll have to register for VAT if you claimed, or intend to claim, a repayment under either of these Directives on goods, and both the following apply:\n<ul>\n	<li>the goods are business assets - or are incorporated into business assets</li>\n	<li>you make a VAT taxable supply of those goods, or intend to make one in the next 30 days</li>\n</ul>\n<strong><span style=\"text-decoration: underline;\">Threshold for simplified EC Sales Lists</span></strong>\n\nIf you make supplies of goods to VAT-registered traders in other EU countries, including transfers of your own goods, or you arrange for goods to be delivered direct from your supplier to your customer who is in another EU country, you must complete an EC Sales List (ESL).\n\nYou may apply to HMRC for permission to submit a simplified annual ESL provided all the following three conditions are met:\n<ul>\n	<li>your annual VAT taxable turnover does not exceed £72,500</li>\n	<li>the annual value of your supplies to other EU countries is not more than £11,000</li>\n	<li>the supplies do not include New Means of Transport (boats, aircraft and motorized land vehicles)</li>\n</ul>\n&nbsp;','VAT','','inherit','open','open','','89-revision-v1','','','2012-02-05 17:21:15','2012-02-05 17:21:15','',89,'http://numbersbalanced.com/wp/89-revision/',0,'revision','',0),(91,1,'2017-11-29 14:26:11','2017-11-29 14:26:11','VAT is a tax that\'s charged on most business transactions in theUK.\n\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\n\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\n\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\n\nALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\n\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\n\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\n\nThere are three VAT rates:\n<ul>\n 	<li>standard rate - 20 per cent</li>\n 	<li>reduced rate - 5 per cent</li>\n 	<li>zero rate - 0 per cent</li>\n</ul>\nThe are the current rates.\n\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\n<ul>\n 	<li>zero-rated</li>\n 	<li>reduced-rated</li>\n 	<li>exempt from VAT</li>\n 	<li>outside the scope of VAT</li>\n</ul>\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\n\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£85,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\n\nYou must also register for VAT if either of the following applies:\n<ul>\n 	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\n 	<li>you take over a VAT-registered business as a going concern</li>\n</ul>\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\n\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£83,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to 83,000, or if you expect it to fall to £83,000 or less in the next 12 months, you can either:\n<ul>\n 	<li>stay registered for VAT</li>\n 	<li>ask for your VAT registration to be cancelled</li>\n</ul>\nIf you decide to stay registered, you don\'t have to do anything.\n\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\n\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\n\n&nbsp;\n\n&nbsp;\n\n&nbsp;','VAT','','inherit','open','open','','89-autosave-v1','','','2017-11-29 14:26:11','2017-11-29 14:26:11','',89,'http://numbersbalanced.com/wp/89-autosave/',0,'revision','',0),(1134,1,'2015-03-24 16:05:19','2015-03-24 16:05:19','VAT is a tax that\'s charged on most business transactions in theUK.\r\n\r\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\r\n\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\r\n\r\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\r\n\r\nALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\r\n\r\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\r\n\r\nThere are three VAT rates:\r\n<ul>\r\n	<li>standard rate - 20 per cent</li>\r\n	<li>reduced rate - 5 per cent</li>\r\n	<li>zero rate - 0 per cent</li>\r\n</ul>\r\nThe are the current rates.\r\n\r\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\r\n<ul>\r\n	<li>zero-rated</li>\r\n	<li>reduced-rated</li>\r\n	<li>exempt from VAT</li>\r\n	<li>outside the scope of VAT</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\r\n\r\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£82,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\r\n\r\nYou must also register for VAT if either of the following applies:\r\n<ul>\r\n	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\r\n	<li>you take over a VAT-registered business as a going concern</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\r\n\r\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£80,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to 80,000, or if you expect it to fall to £80,000 or less in the next 12 months, you can either:\r\n<ul>\r\n	<li>stay registered for VAT</li>\r\n	<li>ask for your VAT registration to be cancelled</li>\r\n</ul>\r\nIf you decide to stay registered, you don\'t have to do anything.\r\n\r\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\r\n\r\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\r\n\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\n&nbsp;','VAT','','inherit','closed','closed','','89-revision-v1','','','2015-03-24 16:05:19','2015-03-24 16:05:19','',89,'http://www.numbersbalanced.com/89-revision-v1/',0,'revision','',0),(92,1,'2017-03-13 16:00:08','2017-03-13 16:00:08','<strong>Income Tax:</strong>\r\n\r\nFor more details, <span style=\"color: #ff0000;\"><strong>Download the Tax Data card here</strong></span>: <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\">http://www.numbersbalanced.com/knowledge-base/budget-2017/</a></span>\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates &amp; thresholds</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2017-18</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Personal Allowance</strong></td>\r\n<td valign=\"top\" width=\"10\"> £11,500 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20% on annual earnings above the PAYE tax threshold and up to £33,500</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £33,501 to £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">45%   on annual earnings above £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"></td>\r\n<td valign=\"top\" width=\"10\"></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\nNational minimum wage\r\n\r\nThe rates below :\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Category of worker</strong></td>\r\n<td valign=\"top\"><strong>Hourly rate from April 2017\r\n</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>National Living Wage for those aged above 25\r\n</strong></td>\r\n<td valign=\"top\" width=\"10\">£7.50</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 21 to 24\r\n</strong></td>\r\n<td valign=\"top\" width=\"10\">£7.05</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20\r\n</strong></td>\r\n<td valign=\"top\" width=\"10\">£5.60</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 18</strong></td>\r\n<td valign=\"top\" width=\"10\">£4.05</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices </strong></td>\r\n<td valign=\"top\" width=\"10\">£3.50</td>\r\n</tr>\r\n</tbody>\r\n</table>','Income Tax','','publish','closed','closed','','incometax','','','2017-04-06 17:41:12','2017-04-06 16:41:12','',77,'http://numbersbalanced.com/wp/?page_id=92',3,'page','',0),(875,1,'2014-03-25 18:39:28','2014-03-25 18:39:28','Income Tax\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates, thresholds and codes</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2014-15</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>PAYE tax threshold</strong></td>\r\n<td valign=\"top\" width=\"10\">£156 per week\r\n£675 per month\r\n£8,105 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £31,865</td>\r\n</tr>\r\n<tr%','Income Tax','','inherit','closed','closed','','92-revision-v1','','','2014-03-25 18:39:28','2014-03-25 18:39:28','',92,'http://numbersbalanced.com/92-revision-v1/',0,'revision','',0),(93,1,'2012-02-05 17:25:02','2012-02-05 17:25:02','PAYE tax and Class 1 NICs\n\n<strong>Tax thresholds, rates and codes</strong>\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>PAYE tax rates, thresholds and codes</strong></td>\n<td valign=\"top\"><strong>Figures to use 2011-12</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>PAYE tax threshold</strong></td>\n<td valign=\"top\" width=\"10\">£144   per week\n£623 per month\n£7,475 per year</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £35,000</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £35,001 to £150,000</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\n<td valign=\"top\" width=\"10\">50%   on annual earnings above £150,000</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Emergency tax code</strong></td>\n<td valign=\"top\" width=\"10\">747L</td>\n</tr>\n</tbody>\n</table>\n&nbsp;\n\n&nbsp;\n\nNational minimum wage\n\nThe rates below apply from 1 October 2011 and are likely to change again on 1 October 2012.\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Category of worker</strong></td>\n<td valign=\"top\"><strong>Hourly rate from 1 Oct 2011</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Aged 21 and above</strong></td>\n<td valign=\"top\" width=\"10\">£6.08</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20 inclusive</strong></td>\n<td valign=\"top\" width=\"10\">£4.98</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Aged under 18 (but above compulsory school age)</strong></td>\n<td valign=\"top\" width=\"10\">£3.68</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 19</strong></td>\n<td valign=\"top\" width=\"10\">£2.60</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged 19 and over, but in the first year of their   apprenticeship</strong></td>\n<td valign=\"top\" width=\"10\">£2.60</td>\n</tr>\n</tbody>\n</table>','PAYE: rates & thresholds','','inherit','open','open','','92-revision-v1','','','2012-02-05 17:25:02','2012-02-05 17:25:02','',92,'http://numbersbalanced.com/wp/92-revision/',0,'revision','',0),(94,1,'2017-03-13 16:17:35','2017-03-13 16:17:35','<strong>Income Tax:</strong>\n\nFor more details, <strong>Download the Tax Data card here</strong>: <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"http://www.numbersbalanced.com/knowledge-base/budget-2017/\">http://www.numbersbalanced.com/knowledge-base/budget-2017/</a></span>\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>PAYE tax rates &amp; thresholds</strong></td>\n<td valign=\"top\"><strong>Figures to use 2017-18</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Personal Allowance</strong></td>\n<td valign=\"top\" width=\"10\"> £11,500 per year</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\n<td valign=\"top\" width=\"10\">20% on annual earnings above the PAYE tax threshold and up to £33,500</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £33,501 to £150,000</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\n<td valign=\"top\" width=\"10\">45%   on annual earnings above £150,000</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&nbsp;\n\nNational minimum wage\n\nThe rates below :\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Category of worker</strong></td>\n<td valign=\"top\"><strong>Hourly rate from April 2017\n</strong></td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>National Living Wage for those aged above 25\n</strong></td>\n<td valign=\"top\" width=\"10\">£7.20</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Aged 21 to 24\n</strong></td>\n<td valign=\"top\" width=\"10\">£7.05</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20\n</strong></td>\n<td valign=\"top\" width=\"10\">£5.60</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 18</strong></td>\n<td valign=\"top\" width=\"10\">£4.05</td>\n</tr>\n<tr>\n<td valign=\"top\" width=\"10\"><strong>Apprentices </strong></td>\n<td valign=\"top\" width=\"10\">£3.50</td>\n</tr>\n</tbody>\n</table>','Income Tax','','inherit','open','open','','92-autosave-v1','','','2017-03-13 16:17:35','2017-03-13 16:17:35','',92,'http://numbersbalanced.com/wp/92-autosave/',0,'revision','',0),(1107,1,'2014-12-02 15:53:24','2014-12-02 15:53:24','Income Tax\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates &amp; thresholds</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2014-15</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Personal Allowance</strong></td>\r\n<td valign=\"top\" width=\"10\"> £10,000 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £31,865</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £31,866 to £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">50%   on annual earnings above £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"></td>\r\n<td valign=\"top\" width=\"10\"></td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\nNational minimum wage\r\n\r\nThe rates below apply from 1 October 2014\r\n<table border=\"1\" width=\"98%\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Category of worker</strong></td>\r\n<td valign=\"top\"><strong>Hourly rate from 1 Oct 2014</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 21 and above</strong></td>\r\n<td valign=\"top\" width=\"10\">£6.50</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20 inclusive</strong></td>\r\n<td valign=\"top\" width=\"10\">£5.13</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged under 18</strong></td>\r\n<td valign=\"top\" width=\"10\">£3.79</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 19</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.73</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices </strong></td>\r\n<td valign=\"top\" width=\"10\">depends on age</td>\r\n</tr>\r\n</tbody>\r\n</table>','Income Tax','','inherit','closed','closed','','92-revision-v1','','','2014-12-02 15:53:24','2014-12-02 15:53:24','',92,'http://www.numbersbalanced.com/92-revision-v1/',0,'revision','',0),(95,1,'2012-02-05 17:25:08','2012-02-05 17:25:08','PAYE tax and Class 1 NICs\r\n\r\n<strong>Tax thresholds, rates and codes</strong>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates, thresholds and codes</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>PAYE tax threshold</strong></td>\r\n<td valign=\"top\" width=\"10\">£144   per week\r\n£623 per month\r\n£7,475 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £35,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £35,001 to £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">50%   on annual earnings above £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Emergency tax code</strong></td>\r\n<td valign=\"top\" width=\"10\">747L</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nNational minimum wage\r\n\r\nThe rates below apply from 1 October 2011 and are likely to change again on 1 October 2012.\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Category of worker</strong></td>\r\n<td valign=\"top\"><strong>Hourly rate from 1 Oct 2011</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 21 and above</strong></td>\r\n<td valign=\"top\" width=\"10\">£6.08</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20 inclusive</strong></td>\r\n<td valign=\"top\" width=\"10\">£4.98</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged under 18 (but above compulsory school age)</strong></td>\r\n<td valign=\"top\" width=\"10\">£3.68</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 19</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged 19 and over, but in the first year of their   apprenticeship</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n</tbody>\r\n</table>','PAYE: rates & thresholds','','inherit','open','open','','92-revision-v1','','','2012-02-05 17:25:08','2012-02-05 17:25:08','',92,'http://numbersbalanced.com/wp/92-revision-2/',0,'revision','',0),(121,1,'2012-02-06 16:49:12','2012-02-06 16:49:12','Income Tax\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates, thresholds and codes</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>PAYE tax threshold</strong></td>\r\n<td valign=\"top\" width=\"10\">£144   per week\r\n£623 per month\r\n£7,475 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £35,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £35,001 to £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">50%   on annual earnings above £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Emergency tax code</strong></td>\r\n<td valign=\"top\" width=\"10\">747L</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n&nbsp;\r\n<h1>National minimum wage</h1>\r\nThe rates below apply from 1 October 2011 and are likely to change again on 1 October 2012.\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Category of worker</strong></td>\r\n<td valign=\"top\"><strong>Hourly rate from 1 Oct 2011</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 21 and above</strong></td>\r\n<td valign=\"top\" width=\"10\">£6.08</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20 inclusive</strong></td>\r\n<td valign=\"top\" width=\"10\">£4.98</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged under 18 (but above compulsory school age)</strong></td>\r\n<td valign=\"top\" width=\"10\">£3.68</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 19</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged 19 and over, but in the first year of their   apprenticeship</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n</tbody>\r\n</table>','Income Tax','','inherit','open','open','','92-revision-v1','','','2012-02-06 16:49:12','2012-02-06 16:49:12','',92,'http://numbersbalanced.com/wp/92-revision-6/',0,'revision','',0),(96,1,'2012-02-05 17:27:40','2012-02-05 17:27:40','PAYE tax and Class 1 NICs\r\n\r\n<strong>Tax thresholds, rates and codes</strong>\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>PAYE tax rates, thresholds and codes</strong></td>\r\n<td valign=\"top\"><strong>Figures to use 2011-12</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>PAYE tax threshold</strong></td>\r\n<td valign=\"top\" width=\"10\">£144   per week\r\n£623 per month\r\n£7,475 per year</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Basic tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">20%   on annual earnings above the PAYE tax threshold and up to £35,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Higher tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">40%   on annual earnings from £35,001 to £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Additional tax rate</strong></td>\r\n<td valign=\"top\" width=\"10\">50%   on annual earnings above £150,000</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Emergency tax code</strong></td>\r\n<td valign=\"top\" width=\"10\">747L</td>\r\n</tr>\r\n</tbody>\r\n</table>\r\n&nbsp;\r\n\r\n&nbsp;\r\n\r\nNational minimum wage\r\n\r\nThe rates below apply from 1 October 2011 and are likely to change again on 1 October 2012.\r\n<table width=\"98%\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\">\r\n<tbody>\r\n<tr>\r\n<td valign=\"top\"><strong>Category of worker</strong></td>\r\n<td valign=\"top\"><strong>Hourly rate from 1 Oct 2011</strong></td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 21 and above</strong></td>\r\n<td valign=\"top\" width=\"10\">£6.08</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged 18 to 20 inclusive</strong></td>\r\n<td valign=\"top\" width=\"10\">£4.98</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Aged under 18 (but above compulsory school age)</strong></td>\r\n<td valign=\"top\" width=\"10\">£3.68</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged under 19</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n<tr>\r\n<td valign=\"top\" width=\"10\"><strong>Apprentices aged 19 and over, but in the first year of their   apprenticeship</strong></td>\r\n<td valign=\"top\" width=\"10\">£2.60</td>\r\n</tr>\r\n</tbody>\r\n</table>','PAYE: rates & thresholds','','inherit','open','open','','92-revision-v1','','','2012-02-05 17:27:40','2012-02-05 17:27:40','',92,'http://numbersbalanced.com/wp/92-revision-3/',0,'revision','',0),(97,1,'2012-02-05 17:21:21','2012-02-05 17:21:21','VAT is a tax that\'s charged on most business transactions in theUK.\r\n\r\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\r\n\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\r\n\r\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\r\n\r\nFrom 1 April 2012, ALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\r\n\r\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\r\n\r\nThere are three VAT rates:\r\n<ul>\r\n	<li>standard rate - 20 per cent</li>\r\n	<li>reduced rate - 5 per cent</li>\r\n	<li>zero rate - 0 per cent</li>\r\n</ul>\r\nThe are the current rates.\r\n\r\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\r\n<ul>\r\n	<li>zero-rated</li>\r\n	<li>reduced-rated</li>\r\n	<li>exempt from VAT</li>\r\n	<li>outside the scope of VAT</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\r\n\r\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£73,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\r\n\r\nYou must also register for VAT if either of the following applies:\r\n<ul>\r\n	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\r\n	<li>you take over a VAT-registered business as a going concern</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\r\n\r\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£71,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to £71,000, or if you expect it to fall to £71,000 or less in the next 12 months, you can either:\r\n<ul>\r\n	<li>stay registered for VAT</li>\r\n	<li>ask for your VAT registration to be cancelled</li>\r\n</ul>\r\nIf you decide to stay registered, you don\'t have to do anything.\r\n\r\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\r\n\r\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\r\n\r\n<strong><span style=\"text-decoration: underline;\">Registration threshold for distance selling </span></strong>\r\n\r\nDistance selling is when you sell goods from one European Union (EU) country to customers in another EU country who aren\'t registered - and don\'t have to be registered - for VAT.\r\n<ol start=\"1\">\r\n	<li><strong>Sales into the UK</strong></li>\r\n</ol>\r\nIf you\'re a supplier from another EU country selling to customers who aren\'t registered for VAT in theUK, then until the value of your distance sales goes over theUKdistance selling registration threshold - currently £70,000 - you pay VAT in theMemberStatein which you\'re registered.\r\n\r\nIf the value of your distance sales toUKcustomers in a calendar year from 1 January is more than £70,000, then you must register and account for VAT in theUKas soon as they go over the threshold. You may apply to be registered for your distance sales in theUKbefore they reach the threshold. If your distance sales to theUKinclude excise goods, such as tobacco or alcohol you must register for VAT whatever their value.\r\n\r\nYou can apply to cancel your registration if the annual value of your distance sales to theUKfalls to £70,000 or less and doesn\'t include excise goods or you expect that your distance sales will be less than £70,000 in the current year.\r\n<ol start=\"2\">\r\n	<li><strong>Sales or movements to other EU countries</strong></li>\r\n</ol>\r\nEach EU country has a distance selling threshold. If you are registered for VAT in theUKand supply goods from theUKto customers in another EU country who aren\'t VAT registered, you must charge VAT atUKrates until your sales exceed the threshold for that country. Once they exceed the threshold, you must register for VAT in that country and charge their rate of VAT on the sales. You\'ll have to record your sales for every EU country and check regularly to see if they go over that country\'s threshold.\r\n\r\nYou might transfer your own goods to another part of your organisation, or put them in storage, in another EU country. This is treated as if you\'d made an acquisition there and you\'ll have to account for VAT in that country.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT on acquisitions from EU countries</span></strong>\r\n\r\nYou may have to register for VAT if you acquire goods from other EU countries and you aren\'t already registered for VAT.\r\n\r\n<strong>Registration threshold for acquisitions from other EU countries</strong>\r\n\r\nYou may have to register and account for VAT if you acquire goods (not services) from other EU countries and their total value is over the VAT registration threshold for acquisitions - currently £73,000.\r\n\r\nYou must register if either of the following applies:\r\n<ul>\r\n	<li>at the end of any month, the total value of your acquisitions from all other EU countries in the year, or part of the year, from 1 January exceeded the threshold</li>\r\n	<li>you estimate that the value of your acquisitions in the next 30 days alone will be over the threshold</li>\r\n</ul>\r\nIf you\'re not already registered for VAT you must register as soon as the total value of your acquisitions exceeds, or is expected to exceed, the threshold. You may also register voluntarily where the value of those acquisitions is below the threshold.\r\n\r\nYou can apply to cancel your registration if the annual value of your acquisitions falls to £73,000 or less or you expect your acquisitions to fall below £73,000 in the next year, unless you would be required to be registered in respect of your UK VAT taxable sales.\r\n\r\n<strong>Disposing of assets on which Eighth or Thirteenth Directive refunds have been claimed </strong>\r\n\r\nThe Eighth Directive allows someone registered for VAT in one EU country to reclaim VAT they\'ve paid in another EU country. The Thirteenth Directive allows businesses established outside the EU to reclaim VAT paid within the EU.\r\n\r\nYou\'ll have to register for VAT if you claimed, or intend to claim, a repayment under either of these Directives on goods, and both the following apply:\r\n<ul>\r\n	<li>the goods are business assets - or are incorporated into business assets</li>\r\n	<li>you make a VAT taxable supply of those goods, or intend to make one in the next 30 days</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Threshold for simplified EC Sales Lists</span></strong>\r\n\r\nIf you make supplies of goods to VAT-registered traders in other EU countries, including transfers of your own goods, or you arrange for goods to be delivered direct from your supplier to your customer who is in another EU country, you must complete an EC Sales List (ESL).\r\n\r\nYou may apply to HMRC for permission to submit a simplified annual ESL provided all the following three conditions are met:\r\n<ul>\r\n	<li>your annual VAT taxable turnover does not exceed £72,500</li>\r\n	<li>the annual value of your supplies to other EU countries is not more than £11,000</li>\r\n	<li>the supplies do not include New Means of Transport (boats, aircraft and motorized land vehicles)</li>\r\n</ul>\r\n&nbsp;','VAT','','inherit','open','open','','89-revision-v1','','','2012-02-05 17:21:21','2012-02-05 17:21:21','',89,'http://numbersbalanced.com/wp/89-revision-2/',0,'revision','',0),(98,1,'2012-01-30 01:49:34','2012-01-30 01:49:34','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\nJust give us a call.','Home','','inherit','open','open','','32-revision-v1','','','2012-01-30 01:49:34','2012-01-30 01:49:34','',32,'http://numbersbalanced.com/wp/32-revision-9/',0,'revision','',0),(99,1,'2012-02-05 18:16:54','2012-02-05 18:16:54','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\n&nbsp;\r\n\r\nJust give us a call.','Home','','inherit','open','open','','32-revision-v1','','','2012-02-05 18:16:54','2012-02-05 18:16:54','',32,'http://numbersbalanced.com/wp/32-revision-10/',0,'revision','',0),(100,1,'2012-02-05 18:30:50','2012-02-05 18:30:50','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\n&nbsp;\r\n\r\nJust give us a call.','Home','','inherit','open','open','','32-revision-v1','','','2012-02-05 18:30:50','2012-02-05 18:30:50','',32,'http://numbersbalanced.com/wp/32-revision-11/',0,'revision','',0),(102,1,'2012-02-05 18:31:56','2012-02-05 18:31:56','Welcome to our page.\r\n\r\nNumbers Balanced Limited provides bookkeeping and prepares Accounts for startups and small businesses.\r\n\r\nWe take the time to visit each business in order to offer an individual service to you.\r\n\r\nWe offer free consultations.\r\n\r\nJust give us a call.\r\n\r\n&nbsp;','Home','','inherit','open','open','','32-revision-v1','','','2012-02-05 18:31:56','2012-02-05 18:31:56','',32,'http://numbersbalanced.com/wp/32-revision-12/',0,'revision','',0),(103,1,'2012-01-30 00:42:38','2012-01-30 00:42:38','Every business no matter how big or small has a legal requirement to keep a complete record of all income and expenditure incurred \'wholly and exculsively\' for the purpose of the  trade or profession.\r\n\r\nThis information must be kept for at least 6 years.\r\n\r\nThese records are required for Tax Returns, VAT Returns, Annual Returns, and Accounts to be prepared and filed quickly and accurately.\r\n\r\n&nbsp;\r\n\r\nOur services are tailored to your needs, and can be conducted at your premises or from our offices. We are flexiblible to adapt to your changing requirements on a short or long term basis. Just give us a call to discuss your requirements.\r\n\r\n<span style=\"text-decoration: underline;\">Unlimited Consultations</span>\r\n\r\nWe are always available to spend time with you so you fully understand how to interpret and utilize the financial information we provide. Our consultations are free, so please  call us whenever you have a question or concern.','Services','','inherit','open','open','','5-revision-v1','','','2012-01-30 00:42:38','2012-01-30 00:42:38','',5,'http://numbersbalanced.com/wp/5-revision-12/',0,'revision','',0),(104,1,'2012-01-30 00:14:47','2012-01-30 00:14:47','','Newsletter','','inherit','open','open','','62-revision-v1','','','2012-01-30 00:14:47','2012-01-30 00:14:47','',62,'http://numbersbalanced.com/wp/62-revision-2/',0,'revision','',0),(105,1,'2012-02-05 16:23:21','2012-02-05 16:23:21','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provides a few resources to help','Resources','','inherit','open','open','','77-revision-v1','','','2012-02-05 16:23:21','2012-02-05 16:23:21','',77,'http://numbersbalanced.com/wp/77-revision-2/',0,'revision','',0),(107,1,'2012-02-05 18:38:18','2012-02-05 18:38:18','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provides a few resources to help','Resources','','inherit','open','open','','77-revision-v1','','','2012-02-05 18:38:18','2012-02-05 18:38:18','',77,'http://numbersbalanced.com/wp/77-revision-3/',0,'revision','',0),(112,1,'2012-02-05 17:32:03','2012-02-05 17:32:03','VAT is a tax that\'s charged on most business transactions in theUK.\r\n\r\nA VAT-Registered Business must add VAT to the price they charge when they provide goods and services. This is called the OUTPUT TAX.\r\n\r\nIn most cases, A VAT-Registered business can reclaim the VAT they pay on the purchases of goods and services for their business. This is called the INPUT TAX.\r\n\r\nAt the end of each VAT period - usually every three months - you need to fill in a VAT Return.\r\n\r\nFrom 1 April 2012, ALL VAT-Registered businesses must submit VAT Returns online and pay any VAT due electronically.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT rates</span></strong>\r\n\r\nThere are different rates of VAT that apply to different types of goods and services. And there are some goods and services that are exempt from VAT.\r\n\r\nThere are three VAT rates:\r\n<ul>\r\n	<li>standard rate - 20 per cent</li>\r\n	<li>reduced rate - 5 per cent</li>\r\n	<li>zero rate - 0 per cent</li>\r\n</ul>\r\nThe are the current rates.\r\n\r\n<span style=\"text-decoration: underline;\">If you\'re registered for VAT, you have to charge VAT at the standard rate on all goods and services you supply, <strong>unless </strong>they fall into one of these categories</span>:\r\n<ul>\r\n	<li>zero-rated</li>\r\n	<li>reduced-rated</li>\r\n	<li>exempt from VAT</li>\r\n	<li>outside the scope of VAT</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">VAT registration threshold</span></strong>\r\n\r\nIf you\'re in business, you must register for VAT if your VAT taxable turnover for the previous 12 months is more than <strong><span style=\"text-decoration: underline;\">£73,000. </span></strong>This figure is known as the VAT registration threshold. The threshold changes - usually once a year announced in the Budget - so you should regularly check your turnover against the current threshold.\r\n\r\nYou must also register for VAT if either of the following applies:\r\n<ul>\r\n	<li>you think your VAT taxable turnover may go over the threshold in the next 30 days alone</li>\r\n	<li>you take over a VAT-registered business as a going concern</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Deregistration threshold</span></strong>\r\n\r\nThe deregistration threshold is <strong><span style=\"text-decoration: underline;\">£71,000</span></strong>. If your VAT taxable turnover for the year is less than or equal to £71,000, or if you expect it to fall to £71,000 or less in the next 12 months, you can either:\r\n<ul>\r\n	<li>stay registered for VAT</li>\r\n	<li>ask for your VAT registration to be cancelled</li>\r\n</ul>\r\nIf you decide to stay registered, you don\'t have to do anything.\r\n\r\nIf you want to cancel your VAT registration you must write to HM Revenue &amp; Customs (HMRC) to explain why your turnover has fallen. For example, you might have reduced your opening hours or lost contracts. You\'ll also have to give an estimate of your turnover for the next year.\r\n\r\nRemember that your VAT taxable turnover includes only the goods and services you sell that you have to charge VAT on, even those that are zero-rated. It does not include sales that are exempt or outside the scope of VAT.\r\n\r\n<strong><span style=\"text-decoration: underline;\">Registration threshold for distance selling </span></strong>\r\n\r\nDistance selling is when you sell goods from one European Union (EU) country to customers in another EU country who aren\'t registered - and don\'t have to be registered - for VAT.\r\n<ol start=\"1\">\r\n	<li><strong>Sales into the UK</strong></li>\r\n</ol>\r\nIf you\'re a supplier from another EU country selling to customers who aren\'t registered for VAT in theUK, then until the value of your distance sales goes over theUKdistance selling registration threshold - currently £70,000 - you pay VAT in theMemberStatein which you\'re registered.\r\n\r\nIf the value of your distance sales toUKcustomers in a calendar year from 1 January is more than £70,000, then you must register and account for VAT in theUKas soon as they go over the threshold. You may apply to be registered for your distance sales in theUKbefore they reach the threshold. If your distance sales to theUKinclude excise goods, such as tobacco or alcohol you must register for VAT whatever their value.\r\n\r\nYou can apply to cancel your registration if the annual value of your distance sales to theUKfalls to £70,000 or less and doesn\'t include excise goods or you expect that your distance sales will be less than £70,000 in the current year.\r\n<ol start=\"2\">\r\n	<li><strong>Sales or movements to other EU countries</strong></li>\r\n</ol>\r\nEach EU country has a distance selling threshold. If you are registered for VAT in theUKand supply goods from theUKto customers in another EU country who aren\'t VAT registered, you must charge VAT atUKrates until your sales exceed the threshold for that country. Once they exceed the threshold, you must register for VAT in that country and charge their rate of VAT on the sales. You\'ll have to record your sales for every EU country and check regularly to see if they go over that country\'s threshold.\r\n\r\nYou might transfer your own goods to another part of your organisation, or put them in storage, in another EU country. This is treated as if you\'d made an acquisition there and you\'ll have to account for VAT in that country.\r\n\r\n<strong><span style=\"text-decoration: underline;\">VAT on acquisitions from EU countries</span></strong>\r\n\r\nYou may have to register for VAT if you acquire goods from other EU countries and you aren\'t already registered for VAT.\r\n\r\n<strong>Registration threshold for acquisitions from other EU countries</strong>\r\n\r\nYou may have to register and account for VAT if you acquire goods (not services) from other EU countries and their total value is over the VAT registration threshold for acquisitions - currently £73,000.\r\n\r\nYou must register if either of the following applies:\r\n<ul>\r\n	<li>at the end of any month, the total value of your acquisitions from all other EU countries in the year, or part of the year, from 1 January exceeded the threshold</li>\r\n	<li>you estimate that the value of your acquisitions in the next 30 days alone will be over the threshold</li>\r\n</ul>\r\nIf you\'re not already registered for VAT you must register as soon as the total value of your acquisitions exceeds, or is expected to exceed, the threshold. You may also register voluntarily where the value of those acquisitions is below the threshold.\r\n\r\nYou can apply to cancel your registration if the annual value of your acquisitions falls to £73,000 or less or you expect your acquisitions to fall below £73,000 in the next year, unless you would be required to be registered in respect of your UK VAT taxable sales.\r\n\r\n<strong>Disposing of assets on which Eighth or Thirteenth Directive refunds have been claimed </strong>\r\n\r\nThe Eighth Directive allows someone registered for VAT in one EU country to reclaim VAT they\'ve paid in another EU country. The Thirteenth Directive allows businesses established outside the EU to reclaim VAT paid within the EU.\r\n\r\nYou\'ll have to register for VAT if you claimed, or intend to claim, a repayment under either of these Directives on goods, and both the following apply:\r\n<ul>\r\n	<li>the goods are business assets - or are incorporated into business assets</li>\r\n	<li>you make a VAT taxable supply of those goods, or intend to make one in the next 30 days</li>\r\n</ul>\r\n<strong><span style=\"text-decoration: underline;\">Threshold for simplified EC Sales Lists</span></strong>\r\n\r\nIf you make supplies of goods to VAT-registered traders in other EU countries, including transfers of your own goods, or you arrange for goods to be delivered direct from your supplier to your customer who is in another EU country, you must complete an EC Sales List (ESL).\r\n\r\nYou may apply to HMRC for permission to submit a simplified annual ESL provided all the following three conditions are met:\r\n<ul>\r\n	<li>your annual VAT taxable turnover does not exceed £72,500</li>\r\n	<li>the annual value of your supplies to other EU countries is not more than £11,000</li>\r\n	<li>the supplies do not include New Means of Transport (boats, aircraft and motorized land vehicles)</li>\r\n</ul>\r\n&nbsp;','VAT','','inherit','open','open','','89-revision-v1','','','2012-02-05 17:32:03','2012-02-05 17:32:03','',89,'http://numbersbalanced.com/wp/89-revision-3/',0,'revision','',0),(113,1,'2012-02-06 16:25:13','2012-02-06 16:25:13','We know that as a Small business owner, you are faced to have to wear many hats. It is the only way to get things done to meet the demands of running a business.\r\n\r\nWe have therefore provides a few resources to help','Tax Centre','','inherit','open','open','','77-revision-v1','','','2012-02-06 16:25:13','2012-02-06 16:25:13','',77,'http://numbersbalanced.com/wp/77-revision-5/',0,'revision','',0),(115,1,'2012-02-06 16:31:05','2012-02-06 16:31:05','Accounting records you must keep for Corporation Tax\n\nIf your company is liable for Corporation Tax you must keep and retain adequate business and accounting records.\n\nYou have to do this even if your company is not currently trading or no longer trading.\n\nThese records include:\n<ul>\n	<li>a record of your company\'s assets; the purchase and sale of these assets</li>\n	<li>a record of your company\'s liabilities</li>\n	<li>a record of your company\'s income and expenditure</li>\n	<li>details of any stock on hand at the end of your financial year</li>\n</ul>\nIn detail, these are:\n<ul>\n	<li>annual accounts:  your profit and loss statement and balance sheet</li>\n	<li>bank statements and paying-in slips &amp; cheque book stubbs</li>\n	<li>a cash book and any other account books you keep</li>\n	<li>a petty cash book</li>\n	<li>purchases and sales day books/ purchase &amp; sales ledgers</li>\n	<li>invoices and any record of daily takings such as till rolls</li>\n	<li>order records and delivery notes</li>\n	<li>other relevant business correspondence</li>\n</ul>\nThe business records must:\n<ul>\n	<li>be complete and up to date</li>\n	<li>allow you to work out correctly the Corporation Tax you owe to HMRC, or can reclaim                         from HMRC</li>\n	<li>allow you to file an accurate Company Tax Return</li>\n	<li>be easily accessible if HMRC asks to see them during an enquiry into your Corporation Tax affairs</li>\n</ul>\n<strong><span style=\"text-decoration: underline;\">For how long must your company retain records?</span></strong>\n\nYou must normally retain your company \'s business and accounting records for at least <strong><span style=\"text-decoration: underline;\">6 years</span></strong> from the end of your Corporation Tax accounting period.\n\nYou don\'t need to keep the vast majority of your records in their original form. You can keep a copy of most of them in an alternative format. For example:\n<ul>\n	<li>scanned PDF</li>\n	<li>files saved on a CD-ROM</li>\n	<li>files saved on an optical imaging system</li>\n</ul>\nWhatever alternative format you choose, your records must be legible and you must be able to produce them in a readable format if you need to.\n\n&nbsp;\n\n<strong><span style=\"text-decoration: underline;\">But there are certain records that you must keep in their original form</span></strong>. These include:\n<ul>\n	<li>dividend vouchers</li>\n	<li>bank interest certificates</li>\n	<li>Construction Industry Scheme (CIS) vouchers.</li>\n</ul>\n&nbsp;\n\n<strong><span style=\"text-decoration: underline;\">More Than 6 Years</span></strong><strong>:</strong>\n\nIn some circumstances, your company may need to keep records for longer than the normal six years from the end of your Corporation Tax accounting period.\n<ol start=\"1\">\n	<li><span style=\"text-decoration: underline;\">Business records that cover more than one accounting period</span></li>\n<ul>\n	<li>a loan       agreement where you claim your interest payments as a deduction over       several Corporation Tax accounting periods</li>\n	<li>an       insurance premium that straddles two Corporation Tax accounting periods</li>\n</ul>\n</ol>\n2.<span style=\"text-decoration: underline;\">Records for capital expenditure - assets kept for more than six years</span>\n\nYour company must retain records of capital expenditure from the date any asset is purchased until at least six years after the date it\'s sold, transferred or otherwise disposed of. This may be more than six years from the date you acquired the asset.\n\n<span style=\"text-decoration: underline;\"> </span>\n\n<strong><span style=\"text-decoration: underline;\">Penalties for not keeping or retaining adequate records</span></strong>\n\nIf your company does not keep adequate records for Corporation Tax purposes, or does not retain records for long enough, you may be charged a penalty of up to £3,000.\n\n&nbsp;','Records Retention','','inherit','open','open','','114-revision-v1','','','2012-02-06 16:31:05','2012-02-06 16:31:05','',114,'http://numbersbalanced.com/wp/114-revision/',0,'revision','',0),