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# WatkinsonBlack

Accountants who care for Clients who matter

## Posts

- [Blog](https://www.warringtonaccountants.co.uk/blog/) - Welcome the WatkinsonBlack blog, featuring the latest accountancy news from the accountancy, tax and payroll bureau industries
- [Circular - 2nd April](https://www.warringtonaccountants.co.uk/circular-2nd-april/)
- [Circular - 20th April](https://www.warringtonaccountants.co.uk/circular-20th-april/)
- [Circular - 16th April](https://www.warringtonaccountants.co.uk/circular-16th-april/)
- [Circular - 8th April](https://www.warringtonaccountants.co.uk/circular-8th-april/)
- [Circular - 6th April](https://www.warringtonaccountants.co.uk/circular-6th-april/)
- [Circular - 31th March](https://www.warringtonaccountants.co.uk/circular-31th-march/)
- [Circular - 30th March](https://www.warringtonaccountants.co.uk/circular-30th-march/)
- [Circular - 27th March](https://www.warringtonaccountants.co.uk/circular-27th-march/)
- [Circular - 26th March](https://www.warringtonaccountants.co.uk/circular-26th-march/)
- [Circular - 25th March](https://www.warringtonaccountants.co.uk/circular-25th-march/)
- [Circular - 24th March](https://www.warringtonaccountants.co.uk/circular-24th-march/)
- [Financially Yours - December 2019](https://www.warringtonaccountants.co.uk/financially-yours-december-2019/)
- [Financially Yours - September 2019](https://www.warringtonaccountants.co.uk/financially-yours-september-2019/)
- [Financially Yours - October 2019](https://www.warringtonaccountants.co.uk/financially-yours-october-2019/)
- [Financially Yours - March 2020](https://www.warringtonaccountants.co.uk/financially-yours-march-2020/)
- [Financially Yours - June 2019](https://www.warringtonaccountants.co.uk/financially-yours-june-2019/)
- [Financially Yours - July 2019](https://www.warringtonaccountants.co.uk/financially-yours-july-2019/)
- [Financially Yours - January 2020](https://www.warringtonaccountants.co.uk/financially-yours-january-2020/)
- [Financially Yours - February 2020](https://www.warringtonaccountants.co.uk/financially-yours-february-2020/)
- [Financially Yours - August 2019](https://www.warringtonaccountants.co.uk/financially-yours-august-2019/)
- [Financially Yours - April 2020](https://www.warringtonaccountants.co.uk/financially-yours-april-2020/)
- [The Money Column - April 2020](https://www.warringtonaccountants.co.uk/the-money-column-april-2020/)
- [The Money Column - March 2020](https://www.warringtonaccountants.co.uk/the-money-column-march-2020/)
- [The Money Column - February 2020](https://www.warringtonaccountants.co.uk/the-money-column-february-2020/)
- [The Money Column - January 2020](https://www.warringtonaccountants.co.uk/the-money-column-january-2020/)
- [The Money Column - December 2019](https://www.warringtonaccountants.co.uk/the-money-column-december-2019/)
- [The Money Column - November 2019](https://www.warringtonaccountants.co.uk/the-money-column-november-2019/)
- [The Money Column - June 2019](https://www.warringtonaccountants.co.uk/the-money-column-june-2019/)
- [The Money Column - February 2019](https://www.warringtonaccountants.co.uk/the-money-column-february-2019/)
- [The Money Column - July 2019](https://www.warringtonaccountants.co.uk/the-money-column-july-2019/)
- [The Money Column - August 2019](https://www.warringtonaccountants.co.uk/the-money-column-august-2019/)
- [The Money Column - September 2019](https://www.warringtonaccountants.co.uk/the-money-column-september-2019/)
- [The Money Column - October 2019](https://www.warringtonaccountants.co.uk/the-money-column-october-2019/)
- [Ian and Sue Massey - SIM Training Services Ltd](https://www.warringtonaccountants.co.uk/ian-and-sue-massey-sim-training-services-ltd/)
- [Loan Charge Legislation](https://www.warringtonaccountants.co.uk/loan-charge-legislation/)
- [As A Registered Trader, What Can I Claim VAT Back On?](https://www.warringtonaccountants.co.uk/vat-confusion/)
- [When Do I Start Paying Back My Student Loan?](https://www.warringtonaccountants.co.uk/studen-loans/)
- [HMRC errors affecting some taxpayers](https://www.warringtonaccountants.co.uk/hmrc-errors-affecting-some-taxpayers/) - Recently received an unexpected tax refund or haven't been asked to pay your Class 2 National Insurance Contribution liability? Contact our team on 01925 413210
- [Making Tax Digital](https://www.warringtonaccountants.co.uk/making-tax-digital-3/) - Making Tax Digital is a key part of the government's plan to make it easier for businesses to get their tax right and keep on top of their affairs.
- [Cash Flow Management & Monitoring](https://www.warringtonaccountants.co.uk/cash-flow-management-monitoring/) - According to research from score.org, 82% of small businesses fail because they have poor cash flow management skills or a lack of knowledge of cash flow.
- [What is adjusted profit for tax purposes?](https://www.warringtonaccountants.co.uk/what-is-adjusted-profit-for-tax-purposes/) - One of the most common questions we get asked is why the profit per the accounts differs from the taxable profit, whether a sole trader, partnership or a company.
- [Self Employed National Insurance](https://www.warringtonaccountants.co.uk/self-employed-national-insurance/) - When you are self-employed, there are two types of national insurance you may have to pay – Class 2 and Class 4.
- [Reclaiming VAT on expenses – What can you reclaim VAT on?](https://www.warringtonaccountants.co.uk/reclaiming-vat-on-expenses-what-can-you-reclaim-vat-on/) - The golden rule for claiming VAT back on your expenses is that you should always get a valid VAT receipt when you purchase any goods or services for your business.
- [Tax Returns](https://www.warringtonaccountants.co.uk/tax-returns/) - What can I claim tax back on? In this article we discuss what you should and shouldn't claim for in your tax return as a self-employed person.
- [Dubious expense claims](https://www.warringtonaccountants.co.uk/dubious-expense-claims/)
- [Class 2 National Insurance abolishment plans are scrapped](https://www.warringtonaccountants.co.uk/facing-higher-tax-bills/) - Millions of self-employed workers now face higher tax bills as Chancellor Philip Hammond has scrapped plans to abolish Class 2 National Insurance contributions
- [Financially Yours – The Budget](https://www.warringtonaccountants.co.uk/financially-yours-the-budget/)
- [Money purchase annual allowance](https://www.warringtonaccountants.co.uk/money-purchase-annual-allowance/)
- [Fun is over, back to work](https://www.warringtonaccountants.co.uk/fun-is-over-back-to-work/)
- [Pension Entitlements Hit By Child Benefit Changes](https://www.warringtonaccountants.co.uk/pension-entitlements-hit-by-child-benefit-changes/) - MPs warn that the changes to child benefit and poor communication from HMRC may mean thousands of parents risk losing out on future pension entitlements.
- [Penalties for tax errors increased](https://www.warringtonaccountants.co.uk/penalties-for-tax-errors-increased/) - The amount of penalties charged have increased recently under certain circumstances. HMRC changed its practice in relation to penalties for disclosures made from September 2017.
- [Largest Tax Defaulter charged £4,300,000 in penalties](https://www.warringtonaccountants.co.uk/largest-tax-defaulter-charged-4300000-in-penalties/) - HMRC release list of latest deliberate tax defaulters’ for the quarter. The list includes tax evaders whose penalties involve unpaid tax of more than £25,000.
- [How Tickled I Am, And Up Yours, Mr Taxman](https://www.warringtonaccountants.co.uk/how-tickled-i-am-and-up-yours-mr-taxman/) - This highlights the current gap between a “common-law partner” and legally joined spouse or civil partner and how they are treated when it comes to inheritance tax.
- [Directors loan accounts](https://www.warringtonaccountants.co.uk/directors-loan-accounts/) - The definition of a ‘Directors Loan Account’ is the running of an account, documenting all monies either introduced by the director or monies withdrawn by the director.
- [Correcting VAT errors](https://www.warringtonaccountants.co.uk/correcting-vat-errors-2/) - Underpaying VAT due to an error on your last VAT return can be corrected quite easily by adding it on to your next VAT return, Avoid & reduce penalties.
- [Changes In Tax](https://www.warringtonaccountants.co.uk/2114-2/) - Take A Look At The Financial Benefits You Could Be Receiving In The New 2018-19 Tax Year.
- [Can you get maternity pay if you are self-employed?](https://www.warringtonaccountants.co.uk/can-you-get-maternity-pay-if-you-are-self-employed/) - You can only claim Maternity Allowance if you are not claiming Statutory Maternity Pay from an employer. The most you can receive each week £145.18 for 39 weeks.
- [Changes in tax approaching](https://www.warringtonaccountants.co.uk/changes-in-tax-approaching/)
- [Important Change in Auto Enrolment](https://www.warringtonaccountants.co.uk/autoenrolment/) - To enrol eligible workers into a pension scheme will be compulsory for all firms.
- [New Office Opening September 2010](https://www.warringtonaccountants.co.uk/new-office-opening-september-2010/) - Margaret and Dave were pleased to welcome the Mayor, Cllr John Joyce, and his wife to our new offices on Friday 3rd September.
- [HMRC and FedEx Email Scam Warning](https://www.warringtonaccountants.co.uk/hmrc-and-fedex-email-scam-warning/) - There is a particularly virulent malware infection doing the rounds at the minute and by the nature that is changes so often antivirus providers are struggling to keep up with it.
- [Budget Changes- National Insurance](https://www.warringtonaccountants.co.uk/budget-changes-national-insurance/) - Following last month’s budget, it is, for most people, a case of no change. The main contents with regard to National Insurance were as follows:
- [Budget Changes - Income Tax](https://www.warringtonaccountants.co.uk/budget-changes-income-tax/) - Following last month’s budget it is, for most people, a case of no change. The main contents with regard to Income Tax were as follows:
- [Budget Changes - Company Tax](https://www.warringtonaccountants.co.uk/budget-changes-company-tax/) - Following last month’s budget it is, for most people, a case of no change despite several rumours. The main contents with regard to Corporation Tax were as follows.
- [Budget Changes - Capital Taxes](https://www.warringtonaccountants.co.uk/budget-changes-capital-taxes/) - Following last month’s Budget it is, for most people, a case of no change despite several rumours circulating. The main contents with regard to Capital Tax were as follows:
- [Christmas Cheer](https://www.warringtonaccountants.co.uk/christmas-cheer/) - Here's a collection of tax inspector and accountant jokes to put you in the festive mood.
- [Budget Changes - VAT and Duties](https://www.warringtonaccountants.co.uk/budget-changes-vat-and-duties/) - Read the main contents changes with regard to VAT and Duties from the Autumn 2017 budget.
- [Website Development - Capital or Revenue](https://www.warringtonaccountants.co.uk/website-development-capital-or-revenue/) - You should generally get a deduction against profits for the full cost of website development, provided only that the website has a function within the business
- [WatkinsonBlack Budget Summary: Capital Tax, Value Added Tax and Duty Changes](https://www.warringtonaccountants.co.uk/watkinsonblack-budget-summary-capital-tax-value-added-tax-and-duty-changes/) - WatkinsonBlack Budget Summary - Capital Tax, Value Added Tax and Duty Changes in relation to our clients
- [Transfer of Personal Allowance To Your Spouse Or Partner](https://www.warringtonaccountants.co.uk/transfer-of-personal-allowance/) - If you do not have enough income to use up all of your personal allowance then you can apply to transfer it to your spouse or partner
- [Tax Rise, Tax Lies. The Self-Employed Face National Insurance Contribution Rise](https://www.warringtonaccountants.co.uk/tax-rise-tax-lies/) - The self-employed are facing a National Insurance Contribution tax increase from April 2018 despite being told otherwise
- [Small Business Measures Announced from Spring 2017 Budget](https://www.warringtonaccountants.co.uk/small-business-measures/) - The main changes announced in the budget affecting small businesses include taxation of dividends, national insurance, and more
- [The rules around separating a business for VAT purposes](https://www.warringtonaccountants.co.uk/separating-business-for-vat-purposes/) - Learn the rules for how to deal with VAT as the owner of multiple businesses and disaggregation
- [How long do I need to keep my tax and accounting records?](https://www.warringtonaccountants.co.uk/retention-of-records/) - We have recently been asked by a number of people how long records must be kept, so we thought a quick reminder would be appropriate:
- [Other Tax Rates and Allowances Announced From Spring 2017 Budget](https://www.warringtonaccountants.co.uk/other-tax-rates-and-allowances/) - There are a small number of changes to Personal and Corporate Tax rates and allowances happening in 2017.
- [Other Measures Announced from Spring 2017 Budget](https://www.warringtonaccountants.co.uk/other-measures/) - As announced in the Autumn Statement 2016, the National Minimum Wage (NMW) and the National Living Wage (NLW) will increase from April 2017.
- [HMRC deny imposing harsh penalties to raise money](https://www.warringtonaccountants.co.uk/hmrc-deny-imposing-harsh-penalties-to-raise-money/) - An HMRC spokesperson has labelled claims it was taking a harder line on penalties to raise revenue as “nonsense”
- [Christmas is coming - looking at the tax rules governing staff entertainment](https://www.warringtonaccountants.co.uk/christmas-is-coming/) - There are rules governing staff entertainment, and even a “one-man” business should continue reading on to the very end.
- ["Rip-off Card Charges” To Be Banned from 2018](https://www.warringtonaccountants.co.uk/payment-by-credit-card/) - The government has revealed recently that “rip-off card charges” are to be banned from 13th January 2018. Many people and organisations make these charges.
- [National Insurance for Self- Employed people is changing](https://www.warringtonaccountants.co.uk/national-insurance-for-self-employed-people-is-changing/) - From April 2018 Class 2 NIC will be abolished and it will be the Class 4 NIC contribution record that will determine pension and benefit entitlement.
- [Changes in Control of Companies For Persons of Significant Control (PSCs)](https://www.warringtonaccountants.co.uk/changes-in-control-of-companies/) - If you operate under the umbrella of a limited company then you should be aware of changes introduced relating to “Persons of Significant Control” (PSCs).
- [What Are The Differences Between Income Tax and National Insurance Rules?](https://www.warringtonaccountants.co.uk/income-tax-and-national-insurance-rules/) - People tend to consider the rules concerning Income Tax and National Insurance to be the same. However, there are substantial differences.
- [New Companies House service: 170 million company records for free](https://www.warringtonaccountants.co.uk/new-companies-house-service-170-million-company-records-for-free/) - Find out where to get free access to over 170 million digital records on companies and directors!
- [Update on Dave's Movember Campaign](https://www.warringtonaccountants.co.uk/update-on-daves-movember-campaign/) - The final total is over £1,200 raised, and thank you to all clients who have donated. Dave’s “mo space” is still there and can be accessed online
- [A Case That Shows The Inhuman Face Of HMRC](https://www.warringtonaccountants.co.uk/the-inhuman-face-of-hmrc/) - HM Revenue & Customs (HMRC) shows its human face again. Or does it?
- [The taxation of interest is changing from April](https://www.warringtonaccountants.co.uk/the-taxation-of-interest-is-changing-from-april/) - Currently, if other taxable income is below £2,880 then the remainder of this band is available to savings income to be taxed at the starting rate of 10%.
- [Southport Flower Show And A New Business Opportunity](https://www.warringtonaccountants.co.uk/southport-flower-show/) - Southport Flower Show - You are never off duty if you work for yourself.
- [Real Time Information Issues for Businesses](https://www.warringtonaccountants.co.uk/real-time-information-2/)
- [Five ways to minimise your tax liability](https://www.warringtonaccountants.co.uk/opportunities-to-minimise-your-tax-liability/) - As we approach the end of the tax year then there are opportunities available to minimise your tax liability. Here are five relatively easy ones.
- [Government announces concession for the Making Tax Digital proposals](https://www.warringtonaccountants.co.uk/making-tax-digital/) - The government has recently issued more information concerning their “Making Tax Digital” (“MTD”) proposals. These details include a number of concessions.
- [Making Tax Digital: What We Currently Know](https://www.warringtonaccountants.co.uk/making-tax-digital-2/) - The consultation period has finished and HMRC’s reaction to the 3,000 responses to their consultation documents have now been published. So What do we know? Not a lot!
- [How Much You Will Be Charged For Filling Your Tax Returns Late](https://www.warringtonaccountants.co.uk/latest-late-filing-penalties/) - Latest late filing penalties - HMRC is sending penalty letters to around half a million people who have not yet sent their 2010/11 tax returns.
- [Latest Advisory Fuel Rates To Run From June 2013](https://www.warringtonaccountants.co.uk/latest-advisory-fuel-rates/) - HMRC has published the advisory fuel rates to operate from June 2013
- [Inheritance Tax Setback As Business Property Relief Not Available on Furnished Holiday Let Property](https://www.warringtonaccountants.co.uk/inheritance-tax-setback/) - Inheritance Tax Setback - The tax office has recently won an important tribunal case
- [Contractor Loan Schemes Tax Avoidance](https://www.warringtonaccountants.co.uk/contractor-loan-schemes/) - One tax avoidance measure that has been widely used in recent years is the “contractor loan” scheme.
- [Christmas cheer from Watkinson Black](https://www.warringtonaccountants.co.uk/christmas-cheer-from-watkinson-black/) - Warrington based accountants looking at the major change in the taxation of dividends that is taking place from April next year.
- [Business Record Checks. Contacts From HMRC.](https://www.warringtonaccountants.co.uk/business-record-checks/) - Despite HMRC announcing that they would report on the outcome of the Business Records Check consultation on 31 March, our Consultancy Team has seen the first letters being issued by HMRC, trying to arrange a meeting to carry out a Business Records Check (BRC).
- [Are you late in submitting your tax return?](https://www.warringtonaccountants.co.uk/are-you-late-in-submitting-your-tax-return/) - With some exceptions you will be now be looking at an automatic penalty of at least £100. That is unavoidable. But why not minimise your penalties?
- [We Offer Negotiation With A Select Panel Of Financial Advisors](https://www.warringtonaccountants.co.uk/an-extra-service-to-our-clients/) - An Extra Service to our Clients - Do you have any concerns regarding your financial future
- [Yet more VAT Proclamations from the Spring 2017 Budget](https://www.warringtonaccountants.co.uk/yet-more-vat-proclamations/) - VAT law is just like a Sherlock Holmes novel. Firstly, there was the great saga of the Jaffa Cakes, followed by the grand mystery of the “Gingerbread Man”
- [Workplace Pensions Advice And The Impact On Smaller Employers](https://www.warringtonaccountants.co.uk/workplace-pensions/) - The new Workplace Pensions rules have applied to large employers for some time, and are now being applied to an increasing number of the smaller employers.
- [What do you know about data protection?](https://www.warringtonaccountants.co.uk/what-do-you-know-about-data-protection/) - Every business uses data. If that data is of a personal nature then the collection and use of that data is covered by the Data Protection Act
- [WatkinsonBlack MacMillan Coffee Morning](https://www.warringtonaccountants.co.uk/watkinsonblack-macmillan-coffee-morning/) - All at WatkinsonBlack had a really lovely day on Friday with clients visiting our offices for coffee and cakes, chatting about holidays and current news affairs.
- [VAT – Registration limits are to be raised](https://www.warringtonaccountants.co.uk/vat-registration-limits-are-to-be-raised/) - Since 1 April 2016 you must register for VAT if your non-exempt turnover in the previous twelve months exceeds £83,000.
- [Trivial Benefits Tax And National Insurance Benefits](https://www.warringtonaccountants.co.uk/trivial-benefits/) - There is one interesting change to the taxation of benefits in the current Finance Bill, which exempts trivial benefits from tax and national insurance.
- [The New Rules For Travelling Expenses That Reduce What You Can Claim](https://www.warringtonaccountants.co.uk/travelling-expenses-2/) - New rules on claiming travel expenses against income are currently being enacted, and these will reduce the amount that some people can claim.
- [The HMRC and iTunes scam warning](https://www.warringtonaccountants.co.uk/the-hmrc-and-i-tunes-scam/) - One client's experience this weekend! The world of the scammers gets closer.
- [The Autumn Statement Summary](https://www.warringtonaccountants.co.uk/the-autumn-statement-summary/) - The new Chancellor of the Exchequer, Philip Hammond, has just presented his first Autumn Statement, and he will follow this next March with his first Spring Budget.
- [Possible Tax Relief and Exemptions As We Approach The End Of The Tax Year](https://www.warringtonaccountants.co.uk/tax-relief-and-exemptions/) - As we approach the end of another tax year it is time to look again at some of the valuable exemptions available to you.
- [It Finally Looks As If Tax Free Childcare May Be On Its Way](https://www.warringtonaccountants.co.uk/tax-free-childcare/) - Whilst it has been a long time coming it finally looks as if tax free childcare may be on its way. It was originally proposed to be introduced last year.
- [Tax Free Childcare Advice and Information](https://www.warringtonaccountants.co.uk/tax-free-childcare-2/) - Tax free childcare is almost here! This has been the subject of several changes since it was first proposed way back in 2013.
- [Why Tax Avoidance Schemes Are Best Avoided](https://www.warringtonaccountants.co.uk/tax-avoidance-schemes/) - Is it worth participating in a tax avoidance scheme? If you thought so before then you may change your opinion after seeing certain developments over the next few months.
- [Take advantage of tax free loans from your company](https://www.warringtonaccountants.co.uk/take-advantage-of-tax-free-loans-from-your-company/) - Provided a director sticks to the rules they may borrow money interest free from their limited company.
- [Reporting changes to the confirmation statement](https://www.warringtonaccountants.co.uk/reporting-changes-to-the-confirmation-statement/) - There have been a number of changes to the reporting required by limited companies, one of which is the replacement of the Annual Return by the Confirmation Statement.
- [Margaret Reaches 65 - Personal account of Margaret Black from WatkinsonBlack Chartered accountants Warrington](https://www.warringtonaccountants.co.uk/personal-account-of-margaret-black-from-watkinsonblack-chartered-accountants-warrington/) - I felt compelled to write a personal account of my time (so far) with what is now known as WatkinsonBlack Chartered Accountants.
- [National Minimum Wage has been increased](https://www.warringtonaccountants.co.uk/national-minimum-wage-has-been-increased/) - This affects the minimum wage of people under the age of 25. People aged 25 and above are paid at least the National Living Wage, and this will be reviewed in April.
- [Are Training Costs Tax Deductible?](https://www.warringtonaccountants.co.uk/training-costs/) - We were recently asked by a client whether training costs were tax deductible. Consider who is receiving the training and who is making the payment.
- [Government U-Turn on 'Making Tax Digital' ](https://www.warringtonaccountants.co.uk/u-turn-on-making-tax-digital/) - Yet another U-Turn by the government, and one which will be widely welcomed by the small business community.
- [From Start Up To VAT – How Accountancy Services Help Businesses Grow](https://www.warringtonaccountants.co.uk/from-start-up-to-vat-how-accountancy-services-help-businesses-grow/) - Going into business is a big decision you’ll find you want all the help you can get - read on...
- [Movember 2013](https://www.warringtonaccountants.co.uk/movember-2013/) - Movember 2013 - we are participating in the “Movember” campaign!
- [How much can you receive without paying tax?](https://www.warringtonaccountants.co.uk/how-much-can-you-receive-without-paying-tax/) - We thought that we would update a previous article and examine how much someone can earn in the current tax year before paying any tax.
- [Advice for people might have been victim of an iTunes scam update](https://www.warringtonaccountants.co.uk/i-tune-scam-update/) - A short while ago we highlighted the case of a client who very nearly fell for the iTunes scam, and you may recall that several other people were contacted about the same time by the fraudsters.
- [Why your holiday will be costing more than you may have hoped](https://www.warringtonaccountants.co.uk/increased-holiday-costs/) - Looking forward to jetting off with the family. You may find that you will be paying a bit more for your Retsina than you originally budgeted.
- [Increases in the National Minimum and Living Wages](https://www.warringtonaccountants.co.uk/increases-in-the-national-minimum-and-living-wages/) - However, both the National Living Wage and the National Minimum Wage will increase from April 2017, and hopefully this will see the end of this distinction.
- [Getting a tax refund - What You Need To Know](https://www.warringtonaccountants.co.uk/getting-a-tax-refund/) - If you have underpaid or overpaid tax then they will issue you with a form P800, and these have now started to be issued by the tax office.
- [Get up to £44,000 tax free!](https://www.warringtonaccountants.co.uk/get-up-to-44000-tax-free/) - By careful planning it is now possible to receive income of over £20,000 free of tax. This does not apply to everyone, but if you want to see how it is done then read on.
- [EU Referendum Result - our response](https://www.warringtonaccountants.co.uk/eu-referendum/) - As a firm we did not try to offer any advice on this prior to the vote. There was plenty of advice being offered from other sources (some may even say "too much") .
- [Corrected Guidance from HMRC on using the Flat Rate scheme](https://www.warringtonaccountants.co.uk/corrected-guidance-from-hmrc-on-using-the-flat-rate-scheme/) - Following recent concerns that their guidance was incorrect, HMRC has now issued an updated version of VAT Notice 733: Flat rate scheme for small businesses.
- [Changes to the VAT Flat Rate Scheme](https://www.warringtonaccountants.co.uk/changes-to-the-vat-flat-rate-scheme/) - The one that will probably affect the greatest number of our clients and other small businesses is the announcement of a new VAT Flat Rate of 16.5% from April 2017.
- [Changes Announced For Capital Taxes From Spring 2017 Budget](https://www.warringtonaccountants.co.uk/capital-taxes/) - Capital Gains Tax The Annual Exempt Amount, the total gain that can be achieved without paying any tax, is increased from £11,100 to £11,300 from 6th April 2017
- [Tax and NI issues from being made redundant](https://www.warringtonaccountants.co.uk/are-you-being-made-redundant/) - Are you being made redundant? If the answer is yes then you will be interested in how much tax and national insurance you will be paying.
- [You've got until April 5 to get a late tax refund from self assessment](https://www.warringtonaccountants.co.uk/act-quickly-to-get-a-late-tax-refund/) - Normally, you have four full years in which to submit a Tax return. If you miss that deadline then you cannot submit a return and you will miss any refund .
- [WatkinsonBlack Budget Summary Personal Tax Changes](https://www.warringtonaccountants.co.uk/watkinsonblack-budget-summary-personal-tax-changes/) - WatkinsonBlack Budget Summary Personal Tax Changes. Find out all the information of how the 2016 tax changes affects your business.
- [WatkinsonBlack Budget Summary: Corporation Tax Changes](https://www.warringtonaccountants.co.uk/watkinsonblack-budget-summary-corporation-tax-changes/) - WatkinsonBlack Budget summary Corporation Tax Changes information for the 2016 budget.
- [The best place for government's information online](https://www.warringtonaccountants.co.uk/the-best-place-for-governments-information-online/) - In another article this month we have looked at the information which is now available free of charge from Companies House.
- [Thank you for your Movember Donations](https://www.warringtonaccountants.co.uk/thankyou-for-your-movember-donations/) - David and Margaret would like to thank all friends, clients and colleagues who gave so generously towards their “Movember” campaign.
- [Real Time Information (RTI) – How it affects you](https://www.warringtonaccountants.co.uk/real-time-information-rti-how-it-affects-you/) - Under the existing system of PAYE an employer calculates and deducts tax and national insurance whenever a wage is paid,
- [Payroll Real Time Information And Preparing For It](https://www.warringtonaccountants.co.uk/payroll-real-time-information/) - This is the biggest change to PAYE since it was introduced, and it is important that if you operate a payroll you are ready. Find out more.
- [Payroll real time information and auto enrolment](https://www.warringtonaccountants.co.uk/payroll-real-time-information-and-enrolment/) - We set aside a day and met a number of small groups of clients and went through some of the dangers facing them both through RTI and also "Auto Enrolment"
- [Chartered Accountant Loses Appeal After Abusing HMRC Staff](https://www.warringtonaccountants.co.uk/chartered-accountant-abuses-hmrc-staff/) - A West Midlands accountant who behaved aggressively towards HMRC officials and threatened to punch them has lost an appeal
- [Macmillan Nurses Coffee Morning](https://www.warringtonaccountants.co.uk/macmillan-nurses-coffee-morning/) - After supporting Movember for the last two years, Margaret has decided to support the Macmillan Nurses this year.
- [New Minimum Wages from 1st October 2011](https://www.warringtonaccountants.co.uk/new-minimum-wages-from-1st-october-2011/) - The minimum wage has increased with effect from 1st October 2011. The main rate for adults aged 21 or over has increased by 15p to £6.08 an hour.
- [Budget 2012](https://www.warringtonaccountants.co.uk/budget-2012/) - Main Provisions affecting the majority of people are as follows:
- [BREAKING NEWS: RSM Tenon sold in pre-pack to Baker Tilly](https://www.warringtonaccountants.co.uk/breaking-news-rsm-tenon-sold-in-pre-pack-to-baker-tilly/) - Baker Tilly has acquired top 10 accountancy firm RSM Tenon from their Administrators by means of a pre-pack sale.
- [Autumn Statement 2013: At-a-glance summary of key points](https://www.warringtonaccountants.co.uk/autumn-statement-at-a-glance-summary-of-key-points/) - There are some items published in the Autumn Statement that will need to be looked at separately due to their complexity.
- [A personal message from Margaret](https://www.warringtonaccountants.co.uk/a-personal-message-from-margaret/) - Firstly, Dave, myself and the rest of the team wish you all a prosperous and healthy 2014.
- [New Annual Tax-Free Allowances For Property Income And Trading Income](https://www.warringtonaccountants.co.uk/tax-simplification-perhaps/) - A piece of tax simplification that is to be welcomed is the introduction this year of two new annual tax-free allowances for property income and trading income.
- [Restriction Of Tax Relief For Residential Landlords On Interest Paid Begins](https://www.warringtonaccountants.co.uk/residential-landlords-tax-relief-or-interest/) - The first stage in the restriction of tax relief for residential landlords on interest paid came into force at the start of the current tax year.
- [Residential Landlords:  Should You Transfer Your Residential Properties To A Limited Company?](https://www.warringtonaccountants.co.uk/residential-landlords-incorporate-or-not/) - We look elsewhere at the changes that have occurred, and which will occur in the next 3 years, in the tax relief on interest on residential property lettings.
- [The Quickest And Easiest Ways Of Completing Form CWF1](https://www.warringtonaccountants.co.uk/completing-form-cwf1/) - There is a legal requirement to register for National Insurance, and this is done by completing a form CWF1 and submitting it to the tax office.
- [Spring 2017 Budget Summary](https://www.warringtonaccountants.co.uk/spring-budget-summary/) - Chancellor Philip Hammond’s first Spring Budget may not have contained too many new announcements but certainly contained a lot of controversy.
- [This simple chart will help you with the changes to personal tax rates](https://www.warringtonaccountants.co.uk/tax-rates-gone-mad/) - The changes to personal tax rates are so convoluted that people drafting the Finance Bill felt it necessary to include this table to summarise them.
- [Happy New Year!](https://www.warringtonaccountants.co.uk/happy-new-year/)
- [Cashflow Monitoring. Why It's Important](https://www.warringtonaccountants.co.uk/cashflow-monitoring/) - Cashflow Monitoring - Keeping an eye on Cashflow can not always be given the priority it deserves or needs.
- [Directors' and Company Cash Why You Need To Be Careful](https://www.warringtonaccountants.co.uk/directors-and-company-cash/) - Understanding the relationship that a director/shareholder has with their company is critical
- [Claiming Household Expenses From Tax For Working From Home](https://www.warringtonaccountants.co.uk/claiming-for-working-from-home/) - Claiming for Working From Home - The tax office will allow you to claim a proportion of your household expenses against your taxable income
- [Registering for Self Assessment Deadline](https://www.warringtonaccountants.co.uk/registering-for-self-assessment/) - Registering for Self Assessment - The deadline is January if the tax return is submitted electronically.
- [Director's Duties What You Need To Consider](https://www.warringtonaccountants.co.uk/directors-duties/) - Directors Duties - There are many reasons why an individual running a small business decides to operate through a corporate structure
- [Employee Rights To Holiday Pay Rights](https://www.warringtonaccountants.co.uk/employee-rights/) - Employee Rights - An employment tribunal has recently awarded £4,000 to a part-time worker after she had been denied holiday pay.
- [People Who Sell Second Properties Targeted](https://www.warringtonaccountants.co.uk/hm-revenue-and-customs-target-people-who-sell-second-properties/) - A new campaign has been announced by the tax office, this time aimed at those who have sold property in the UK or abroad, where CGT should been paid on any profits made.
- [Child Care Vouchers And How They Work](https://www.warringtonaccountants.co.uk/child-care-vouchers/) - Child Care Vouchers - Employer provided childcare vouchers can be a valuable benefit enabling the user to choose their own registered childcare provider.
- [HMRC New Advisory On Fuel Rates](https://www.warringtonaccountants.co.uk/hmrc-new-advisory/) - Advisory fuel rates are HMRC - approved rates which apply where employers reimburse employees for business travel in their company cars.
- [Employment Pay And Paid Holiday Rules Explained](https://www.warringtonaccountants.co.uk/employment-pay-explained/) - Employment Pay Explained - If you employ someone then it is important that you understand your obligations to provide paid holiday.
- [HMRC Basic PAYE Tools Software Package](https://www.warringtonaccountants.co.uk/hmrc-basic-paye-tools/) - The HMRC Basic PAYE Tools is a software package designed to help those employers operating their own payroll. Find out more here...
- [Pension Planning Why You Need To Act Now and Put Money Aside](https://www.warringtonaccountants.co.uk/pension-planning/) - Pension Planning - Are you looking forward to a comfortable retirement?
- [Child Benefit: Avoiding High Income Child Benefit Charge penalties.](https://www.warringtonaccountants.co.uk/child-benefit/) - If you have income above £50,000 per annum and received Child Benefit beyond January 2013 then you must register for Self Assessment to avoid High Income Child Benefit Charge penalties.
- [Foreign Income What You Need To Know About Tax](https://www.warringtonaccountants.co.uk/foreign-income/) - If you receive income from abroad or have assets abroad then your liability to UK tax can be complex. Find out more here...
- [Why You Should Be Using Kashflow For Your Accounting Systems](https://www.warringtonaccountants.co.uk/kashflow/) - A selection of the many features in the Kashflow program that people may find useful
- [Tax Deadlines - Self Assessment Advice](https://www.warringtonaccountants.co.uk/tax-deadlines-self-assesment/) - Tax Deadlines - Self Assesment - it is your responsibility to ensure that your tax affairs are in order!
- [Beware of Scam Emails That Look Real](https://www.warringtonaccountants.co.uk/beware-of-scam-emails/) - The problem of “scam” e-mails continues, and it is possible for anyone to fall into the trap if attention lapses even for an instant. I am ashamed to say that I...
- [Tax Investigations Insurance Package to Protect From Fees](https://www.warringtonaccountants.co.uk/fee-protection/) - Fee Protection - Do you want to pay tax of over £10,000 on fictitious income you have not earned?
- [Claire House Chosen For Movember 2013](https://www.warringtonaccountants.co.uk/claire-house-and-movember/) - Cancer is a terrible disease, but there have been great strides in conquering it over the past 10 years. Last year, with your help, Dave raised over £1,000...
- [Changes to Minimum Wage Coming in on October 2013](https://www.warringtonaccountants.co.uk/changes-to-minimum-wage/) - Whether you are an employer or an employee then you should be aware that the National Minimum Wage increases from 1st October 2013 for all classes of employees.
- [What You Need To Include In Your VAT Invoices](https://www.warringtonaccountants.co.uk/vat-invoices/) - VAT Invoices - unless you are a retail shop, you must issue a VAT invoice each and every time that you make a supply.
- [Electronic Self Assessment Tax Returns need to be submitted to HM Revenue & Customs on or before 31st January 2014.](https://www.warringtonaccountants.co.uk/late-return-penalties/) - Late Return Penalties - As we approach Christmas and the New Year, a quick reminder of one Xmas present that you will want to avoid.
- [Kashflow Acquired By Iris](https://www.warringtonaccountants.co.uk/kashflow-acquired/) - And this month the news broke that Kashflow had been acquired by, you’ve guessed it, Iris. For many years we have been using the Iris ...
- [Companies House Simplification Plans - What They Mean To You](https://www.warringtonaccountants.co.uk/companies-house-simplification/) - The government is currently looking at ways of reducing the amount of red tape suffered by companies. Currently, there is a requirement for all companies to...
- [Are Dividends Still Safe From HMRC After Tribunal?](https://www.warringtonaccountants.co.uk/are-dividends-still-safe/) - There were a few jittery moments in the accountancy world when HM Revenue & Customs won a surprise victory..
- [Once there was the Married Couples Allowance, but now There Will Be A New Transferable Tax Allowance.](https://www.warringtonaccountants.co.uk/once-there-was-the-married-couples-allowance-but-now/) - The government has announced that for the first time in several years there will be a new Transferable Tax Allowance
- [Blame The Missus When There Are Issues With Late Tax](https://www.warringtonaccountants.co.uk/blame-the-missus/) - Timothy Cooke successfully appealed against HMRC late-payment penalties
- [No Hiding Place For People Creating False Accounts](https://www.warringtonaccountants.co.uk/no-hiding-place/) - A business lady in Northern Ireland found that there was no hiding place when her address was raided by HM Revenue & Customs in February 2012
- [Should you pay tax in a second income?](https://www.warringtonaccountants.co.uk/second-income-campaign/) - The law works on the assumption that you know how much tax you should be paying, and it is your responsibility to tell the tax office if there is anything wrong!
- [Is Bridge a Game or a Sport?](https://www.warringtonaccountants.co.uk/is-bridge-a-game-or-a-sport/) - Once in a while we get a VAT case that underlines the stupidity of a tax that raises billions and gives back 90%, but with a potential to cause injustice and misery on it’s way.
- [Government announces October increases in the national minimum wage](https://www.warringtonaccountants.co.uk/minimum-wage-rates/) - From October the new rate for 21 year olds and older will increase by 19p an hour to £6.50, an increase of 3%.
- [Changes to tax and NI on Director/Shareholder Rewards](https://www.warringtonaccountants.co.uk/directorshareholder-rewards/) - We frequently advise directors who are also shareholders to pay an amount in salary up to the NIC lower earnings limit, and to reward themselves in the form of dividends..
- [What the new rules on Individual Savings Accounts mean to you](https://www.warringtonaccountants.co.uk/individual-savings-accounts/) - Individual Savings Accounts offer a way of receiving tax free income on savings to taxpayers, however, there is a limit to the amount you can save!
- [The Public Accounts Committee Report on Tax Reliefs Issued](https://www.warringtonaccountants.co.uk/the-public-accounts-committee/) - Public Accounts Committee (PAC) is a cross-party body of members of parliment who review various aspects of policy and also its implementation
- [Changes to Pension Rules Brought in April 2015](https://www.warringtonaccountants.co.uk/new-pension-rules/) - Updates to the treatment of pensions and the choices available to you, will take effect from April 2015.
- [Rules for issuing VAT Invoices](https://www.warringtonaccountants.co.uk/vat-invoices-2/) - Many businesses are registering for VAT, either because: They have to; or They want to because they can reclaim VAT on purchases; or They can profit from the Flat Rate Scheme
- [Travel Expenses - Changes For Those Working From Home](https://www.warringtonaccountants.co.uk/travel-expenses/) - If you work from home then the following information regarding travel expenses may be very important to you!
- [Travelling Expenses - What You Need To Know](https://www.warringtonaccountants.co.uk/travelling-expenses/) - The tax office is taking a greater interest in travelling expenses that have been claimed as an expense of employment. We thought it was time to look at the rules.
- [The Two Ways of Correcting VAT Errors](https://www.warringtonaccountants.co.uk/correcting-vat-errors/) - If you make a mistake in calculating VAT then there are two ways to make an amendment.
- [Fuel Reimbursement for Company Car Rates](https://www.warringtonaccountants.co.uk/fuel-reimbursement-for-company-cars-3/) - The provision of private fuel with a company car can prove to be an expensive benefit to some!
- [What you need to know about the IR35 Concessions](https://www.warringtonaccountants.co.uk/ir35/) - “IR35” was designed to stop tax avoidance through the use of “intermediaries”
- [Staff Entertaining And The Tax Benefits From It](https://www.warringtonaccountants.co.uk/staff-entertaining/) - As Christmas approaches it is time again to remind ourselves of the rules concerning staff entertainment!
- [An Old Scam Letter Re-emerging](https://www.warringtonaccountants.co.uk/an-old-scam-re-emerging/) - The Publication of companies and VAT Registration Numbers in the UK Corporate Portal 2015 scam
- [A new tax relief worth up to £212 a year is coming into effect in April](https://www.warringtonaccountants.co.uk/a-new-tax-relief/) - A new tax relief worth up to £212 a year is coming into effect in April. It is a new Married Allowance, and is available to married couples and civil partnerships
- [HMRC announces the names of 70 offenders who have failed to pay the National Minimum Wage](https://www.warringtonaccountants.co.uk/national-minimum-wage-offenders/) - HM Revenue & Customs have just released the names of 70 offenders who have failed to pay the National Minimum Wage (“NMW”). One firm underpaid a total of £37,000 to 184 workers
- [The Real Time Information (RTI) impact on small employers](https://www.warringtonaccountants.co.uk/the-real-time-information-rti/) - The Real Time Information ("RTI") rules finally hit the smaller employers. Employers with fewer than 50 employees are now required to report their payroll information under RTI.
- [Beware unsolicited calls from people claiming to be Microsoft or HMRC](https://www.warringtonaccountants.co.uk/unsolicited-calls/) - The latest scam to become prevalent, and you will be asked for personal details and possible bank credit or debit card details. Don't fall for it.
- [Conservative ‘promises’ regarding taxation after the election result](https://www.warringtonaccountants.co.uk/conservative-promises/) - The main conservative promises affecting taxation, which can be located on and after page 27 of the Conservative manifesto.
- [Who do you choose to trust: the man in the pub, or your properly qualified accountant?](https://www.warringtonaccountants.co.uk/who-do-you-choose-to-trust/) - Tax payment advice should always come from a recognised accountant, not a man in the pub. read our story about this situation
- [Measures for compliance with the National Minimum Wage (NMW) and the new National Living Wage (NLW) announced](https://www.warringtonaccountants.co.uk/national-minimum-wage-and-nlw/) - New measures to enforce compliance with the National Minimum Wage (NMW) and the new National Living Wage (NLW) have recently been announced.
- [Rules for 5p carrier bags not consistent throughout the UK](https://www.warringtonaccountants.co.uk/what-a-carry-on/) - Shoppers in Wales, Scotland and Northern Ireland have been paying 5p for any carrier bags that they use for their shopping for some time, and from 5th October we in England have joined them.
- [Defer Your State Pension & Get  A Lump Sum](https://www.warringtonaccountants.co.uk/deferring-state-pension/) - If you put off claiming your State Pension for at least one year without a break, you can choose to take this at a later date in the form of a lump sum.
- [Getting Your Business Ready for PAYE Real Time Information (RTI)](https://www.warringtonaccountants.co.uk/real-time-information/) - Get Your Business Ready for PAYE Real Time Information - From April 2013 there will be a new way to report PAYE information in Real Time Information.
- [Jury Service - How It Affects Your Income](https://www.warringtonaccountants.co.uk/jury-service-how-it-affects-your-income/) - Most adults aged between 18 and 70 can get called for jury service. Those selected are sent a ‘jury summons’ which must be returned within seven days.
- [PAYE Deadlines](https://www.warringtonaccountants.co.uk/paye-deadlines/) - WatkinsonBlack met the 31st January Self Assessment Tax Return deadline for numerous clients - and here we are already facing the next deadline for the PAYE end of year returns.
- [New Rules on Employee Expenses](https://www.warringtonaccountants.co.uk/new-rules-on-employee-expenses/)
- [New regulations for Limited Companies](https://www.warringtonaccountants.co.uk/new-regulations-for-limited-companies/)
- [Increased enquiries by the tax office](https://www.warringtonaccountants.co.uk/increased-enquiries-by-the-tax-office/)
- [Never Miss an Important Email Again](https://www.warringtonaccountants.co.uk/never-miss-an-important-email-again/) - If anyone else has any tips that they think might be useful to other clients please let us know and we can include them in future newsletters.
- [April 2016: Tax and NMW Changes](https://www.warringtonaccountants.co.uk/april-2016-tax-and-nmw-changes/) - From April 2016 the NLW requires everyone aged 25 and above to be paid at a rate of £7.20 per hour.
- [Quarterly reporting is on its way](https://www.warringtonaccountants.co.uk/quarterly-reporting-is-on-its-way/) - Reporting to the tax office is on its way. It will apply to business and all individuals with secondary or non-PAYE income in excess of £10,000 in any tax year.
- [Workplace Pension Penalty Warnings](https://www.warringtonaccountants.co.uk/workplace-pension-penalty-warnings/) - The Pensions Regulator has warned small businesses that they risk being issued with a penalty for failing to meet their obligations to provide a workplace pension.
- [Planning for 2016/17 and April changes in Taxation](https://www.warringtonaccountants.co.uk/planning-for-201617-and-april-changes-in-taxation/) - There are a number of major changes to taxation from April of which we are already aware.
- [End of Year Financial Planning](https://www.warringtonaccountants.co.uk/end-of-year-financial-planning/) - As we approach end of the current tax year on 5th April it is time to consider whether there are any tax savings to be made. A few suggestions follow.
- [How to save tax of £212 in one easy lesson](https://www.warringtonaccountants.co.uk/how-to-save-tax-of-212-in-one-easy-lesson/) - If you fulfil the criteria then it is a very simple process for someone to transfer £1,060 of their unused personal allowance to their spouse or civil partner.
- [Late Tax Returns and/or Late Tax Payment](https://www.warringtonaccountants.co.uk/late-tax-returns-andor-late-tax-payment/) - The 31st January deadline for submitting your tax return has now passed, but what to do if you haven't submitted yours.
- [New Year Tax Changes](https://www.warringtonaccountants.co.uk/new-year-tax-changes/) - It is time to look at the tax changes that will be taking place in April, one of the main one’s for small companies is the change in the taxation of dividends.
- [NOW Pension Offer (ends Sunday 29th Nov)](https://www.warringtonaccountants.co.uk/now-pension-offer-ends-sunday-29th-nov/) - Concerned about the workplace pension? Why not let us run your payroll at an additional cost of a mere £4.50 to yourself!
- [Major change in the taxation of small companies](https://www.warringtonaccountants.co.uk/major-change-in-the-taxation-of-small-companies/) - There is a major change in the taxation of small companies being introduced from April 2016.
- [How to guide: Travel expenses](https://www.warringtonaccountants.co.uk/how-to-guide-travel-expenses/) - The rules are somewhat different depending on whether you are self employed or an employee/company director and can summarise the rules as follows.
- [Who said accountants are boring?](https://www.warringtonaccountants.co.uk/who-said-accountants-are-boring/) - We don’t understand how that perception has grown, but just to prove that we are different in this article you will find a couple of extracts from our Book of Jokes.
- [New childcare support system](https://www.warringtonaccountants.co.uk/new-childcare-support-system/) - Read about the latest changes with childcare support systems
- [July Budget 2015: Capital  Taxes](https://www.warringtonaccountants.co.uk/july-budget-2015-capital-taxes/) - A new band will be introduced from April 2017 where a main residence is passed on death to direct descendants.
- [July Budget 2015: Other Announcements](https://www.warringtonaccountants.co.uk/july-budget-2015-other-announcements/) - For workers aged 25 and above there will be a National Living Wage of £7.20 per hour from April 2016.
- [July Budget 2015: Personal Tax](https://www.warringtonaccountants.co.uk/july-budget-2015-personal-tax/) - Personal allowances and tax bands for 2015-16 remain at the level previously announced. Budget 2015
- [July Budget 2015: Business Tax](https://www.warringtonaccountants.co.uk/july-budget-2015-business-tax/) - The current rate of Corporation Tax is 20% and this rate will continue in 2016-17.
- [Sweet sixteen – time to revisit IR35](https://www.warringtonaccountants.co.uk/sweet-sixteen-time-to-revisit-ir35/) - It is now 16 years since “IR35” first crept onto the statute book. What is IR35 and might it affect you?
- [How Schools May Have to Respond to Funding Changes](https://www.warringtonaccountants.co.uk/how-schools-may-have-to-respond-to-funding-changes/) - WatkinsonBlack accountants attended a meeting held at Culcheth High School in January. The meeting had been arranged between a number of schools within the Warrington area.
- [The Subway Toasted Sandwich Ruling](https://www.warringtonaccountants.co.uk/the-subway-toasted-sandwich-ruling/) - And now for some news that is “hot off the press”, at least at the time of writing. Subway has lost its appeal against VAT being charged on its hot toasted subways and meatball marinara!
- [A Crackdown On IR35 Expected](https://www.warringtonaccountants.co.uk/a-crackdown-on-ir35-expected/) - HM Revenue & Customs is expected to publish further guidance on when and how IR35 rules will apply during publication of next week’s Budget.
- [End of Year PAYE](https://www.warringtonaccountants.co.uk/end-of-year-paye/) - We are currently appealing against penalties imposed on a client for late filing of PAYE returns last year on the grounds that, despite several notices sent to the tax office...
- [Upcoming Tax Deadlines - April 2013](https://www.warringtonaccountants.co.uk/469/) - Upcoming dates for your 2013 tax calendar. Make a note - you have been warned! It's your responsibility to manage your Tax.
- [Summary of the 2013 Budget](https://www.warringtonaccountants.co.uk/summary-of-the-2013-budget/) - Ongoing impact of the financial euro crisis and the effect of inflation on incomes and business costs, have produced a more subdued and uneven recovery than expected
- [Real Time Information (RTI) Latest Update](https://www.warringtonaccountants.co.uk/real-time-information-rti-latest-update/) - HMRC has recently announced a relaxation of Real Time Information (RTI) reporting arrangements for small businesses in the first six months of the new system.
- [Real Time Information (RTI) Your Questions Answered](https://www.warringtonaccountants.co.uk/real-time-information-rti-your-questions-answered/) - Now that Real Time Information (RTI) has arrived, let us look at the changes required in your working practices. These can be divided into two main categories – timing and records.
- [Tax Guidelines for Entertaining Staff Members](https://www.warringtonaccountants.co.uk/tax-guidelines-for-entertaining-staff-members/) - So the weather has turned cool, and our thoughts now move from summer holidays to Christmas and in particular the works Xmas Party.
- [Auto Enrolment Is On Its Way](https://www.warringtonaccountants.co.uk/auto-enrolment-is-on-its-way/) - Auto enrolment is on its way, and means that from the “staging date” all employees meeting the criteria must be enrolled in a compliant pension scheme unless they voluntarily “opt out”.
- [RTI End Of Year 2014](https://www.warringtonaccountants.co.uk/rti-end-of-year-2014/) - The 5th April 2014 will see the end of the first complete year of running PAYE through Real Time Information (RTI). One of HMRC ‘s intentions when introducing the new filing format was to...
- [VAT ISSUE - BAD DEBTS How do you reclaim the VAT on a bad debt?](https://www.warringtonaccountants.co.uk/vat-issue-bad-debts-how-do-you-reclaim-the-vat-on-a-bad-debt/) - What if a customer doesn’t pay you for goods or services on which you have charged VAT, and you have paid that VAT to HM Revenue & Customs (HMRC)?
- [RTI Penalty Delays](https://www.warringtonaccountants.co.uk/rti-penalty-delays/) - HM Revenue and Customs have announced they're staggering the start of the penalty regime under Real Time Information (RTI).
- [Who's Been a Naughty Boy Then?!](https://www.warringtonaccountants.co.uk/whos-been-a-naughty-boy-then/) - If you have been watching Pound Shop Wars on television over the past few weeks then you may be interested in the following.
- [Year End Tax Planning](https://www.warringtonaccountants.co.uk/year-end-tax-planning/) - As we approach the end of the tax year on 5th April it is time to think about some of the simple “tax avoidance schemes” that are available to us all.
- [The 2014 Budget - Introduction](https://www.warringtonaccountants.co.uk/the-2014-budget-introduction/) - Although the budget was, officially, held on 19th March, the Government had already issued the majority of the clauses in draft form. However...
- [The Budget 2014 - Personal Tax](https://www.warringtonaccountants.co.uk/the-budget-2014-personal-tax/) - The Personal Allowance for taxpayers born after 5 April 1948 will be increased from £9,440 in 2013/14 to £10,000 in 2014/15, and to £10,500 in 2015/16.
- [The Budget 2014 - Business Tax](https://www.warringtonaccountants.co.uk/the-budget-2014-business-tax/) - The main rate of corporation tax will be 21% from 1 April 2014. The current rate is 23%. From 1 April 2015 the main rate of corporation tax will be reduced to 20%.
- [The Budget 2014 - Employment Tax](https://www.warringtonaccountants.co.uk/the-budget-2014-employment-tax/) - From 6 April 2014, the bands used to work out the taxable benefit of a company car remain the same but the percentage applied by each band increases by 1%.
- [The Budget 2014 - Capital Tax](https://www.warringtonaccountants.co.uk/the-budget-2014-capital-tax/) - Roll-over relief allows CGT to be deferred on gains made on certain qualifying assets where the proceeds are used to purchase other qualifying assets within a specified period of time.
- [The Budget 2014 - Other Matters](https://www.warringtonaccountants.co.uk/the-budget-2014-other-matters/) - Currently, if a supplier offers a prompt payment discount then they account for VAT on the discounted price even when that discount is not taken up.
- [Fuel Reimbursement For Company Cars](https://www.warringtonaccountants.co.uk/fuel-reimbursement-for-company-cars/) - If an employer provides a car to an employee then a benefit in kind arises. A further benefit arises if the employer pays for the fuel that is used in the car. However...
- [Who Cares?....Watkinson Black Do! ](https://www.warringtonaccountants.co.uk/who-cares-watkinson-black-do/) - We were thrilled when we were first awarded the Investors In People Standard Certificate in April 2005 and we have continued to achieve this success every 3 years since.
- [Do you know the VAT registration limit?](https://www.warringtonaccountants.co.uk/do-you-know-the-vat-registration-limit/) - If you are in business but are not registered for VAT then, if you are turning over £1,400 each week or £6,000 each month, you must make yourself familiar with the registration limits
- [Don't rely on the tax office!](https://www.warringtonaccountants.co.uk/dont-rely-on-the-tax-office/) - As far as the law is concerned, it is your responsibility to know how HMRC is proposing to act when they have a choice, not their responsibility to inform you of their intentions.
- [Taxpayers win in RTI penalty appeals](https://www.warringtonaccountants.co.uk/taxpayers-win-in-rti-penalty-appeals/) - Decisions arising from the transition to real time information (RTI) have started to emerge at tribunal with two latest cases ruling in the taxpayer’s favour.
- [Take That and a lesson to learn](https://www.warringtonaccountants.co.uk/take-that-and-a-lesson-to-learn/) - No doubt you have all heard about Gary Barlow and the other members of Take That who are facing a tax bill of about £20m following HMRC’s success in challenging a “tax avoidance” scheme.
- [Company Car Fuel Reimbursement](https://www.warringtonaccountants.co.uk/fuel-reimbursement-for-company-cars-2/) - Many employers who provide a car to employees require those employees to pay for all fuel and then to reimburse them for all miles driven on company business.
- [HMRC Frozen out by Snowballs](https://www.warringtonaccountants.co.uk/hmrc-frozen-out-by-snowballs/) - It is estimated that the two manufacturers will now receive a VAT rebate of nearly £3m between them. An expensive way of proving yet again how complex this apparently simple tax has become.
- [Christmas Office Closure 2014](https://www.warringtonaccountants.co.uk/christmas-office-closure/) - In previous years the office has been closed between Xmas and New Year. The staff have this year decided that they would prefer to have greater flexibility.
- [New Class 3A contributions](https://www.warringtonaccountants.co.uk/new-class-3a-contributions/) - From October 2015, anyone who reaches state pension age before 6 April 2016 will be able to top up their state pension by paying a new class of voluntary National Insurance contributions (NICs).​
- [The Autumn Statement](https://www.warringtonaccountants.co.uk/the-autumn-statement/) - The Autumn Statement this year is on 3rd December. This is when the Chancellor announces his proposals for the future.
- [The Autumn Statement & What it means for you](https://www.warringtonaccountants.co.uk/autumn-statement-what-it-means-for-you/) - The Chancellor held his 2014 Autumn Statement on Wednesday 3rd December. There were a number of measures announced, many of which may affect you.
- [Access to Taxpayers Bank Accounts by the Tax Office](https://www.warringtonaccountants.co.uk/access-to-taxpayers-bank-accounts-by-the-tax-office/) - New powers that could be called theft if they were yielded by anyone other than the politicians and are not welcomed by anyone other than the tax office.
- [There has always been a distinction between tax avoidance and tax evasion...](https://www.warringtonaccountants.co.uk/distinction-between-tax-avoidance-and-tax-evasion/) - There has always been a distinction between tax avoidance and tax evasion. tax avoidance is reducing the amount of tax that is payable by means that are within the law
- [If you receive an email stating that you are due a tax rebate](https://www.warringtonaccountants.co.uk/if-you-receive-an-email-stating-that-you-are-due-a-tax-rebate/) - We fairly frequently receive calls or emails from clients saying that they have received an email stating, for instance, that they are due a tax rebate. These will be scams.
- [Confusion caused by the tax office](https://www.warringtonaccountants.co.uk/confusion-caused-by-the-tax-office/) - No ‘rhyme’ or ‘reason’ for how Inland Revenue (IR) deal with certain matters. Here are two confusing and frustrating situations we and our tax-paying clients have found ourselves in.
- [The Budget 2015 - Summary](https://www.warringtonaccountants.co.uk/the-budget-2015/) - The Chancellor announced that the government intends to abolish the need for annual tax returns, with individuals and businesses managing their tax affairs on-line.
- [The Budget 2015 – Personal Tax](https://www.warringtonaccountants.co.uk/the-budget-2015-personal-tax/) - From April 2015 spouses and civil partners, neither of whom pays tax at the higher rate or additional rate, can transfer 10% of their personal allowance to the other partner.
- [The Budget 2015 – Pensions](https://www.warringtonaccountants.co.uk/the-budget-2015-pensions/) - There are major changes to how people aged 55 and over can access their money purchase pension savings from April 2015. Find out what we thinking about this change.
- [The Budget 2015 – Business Tax](https://www.warringtonaccountants.co.uk/the-budget-2015-business-tax/) - From April 2015 the Small Companies Rate and the Main Rate of Corporation Tax will merge. For both 2015-16 and 2016-17 the rate of Corporation Tax will be 20%.
- [The Budget 2015 – Employment Tax](https://www.warringtonaccountants.co.uk/the-budget-2015-employment-tax/) - From April 2015 NIC for employees aged below 21 on the date of payment will be reduced from 13.8% to 0% on earnings up to the Upper Secondary Threshold of £815 per week.
- [The Budget 2015 – Capital Taxes](https://www.warringtonaccountants.co.uk/the-budget-2015-capital-taxes/) - From April 2015 the annual exemption will increase to £11,000. The rate of tax will be 18% to the extent that there is unused basic rate tax band, and 28% thereafter.
- [PAYE End of Year](https://www.warringtonaccountants.co.uk/paye-end-of-year/) - PAYE End of Year - there are a number of returns that must be made within strict time limits if you are to avoid penalties
- [IR35 Filing Concession](https://www.warringtonaccountants.co.uk/ir35-filing-concession/) - Taxpayers who are subject to the IR35 legislation had, by concession, an extension to the filing deadline in respect of 2013/14 liabilities.
- [Xmas Office Closure](https://www.warringtonaccountants.co.uk/xmas-office-closure/) - Our office will close at lunchtime on Tuesday 24th December for the Christmas break. The office will re-open at 9am on Thursday 2nd January 2014.
- [Movember 2014](https://www.warringtonaccountants.co.uk/movember-2014/) - The donation lines for Movember remain open for several weeks after the end of November
- [The National Minimum Wage is increased with effect from 1st October](https://www.warringtonaccountants.co.uk/the-national-minimum-wage-is-increased-with-effect-from-1st-october/) - The National Minimum Wage is to be increased with effect from the 1st October 2014!
- [Movember](https://www.warringtonaccountants.co.uk/movember/) - As hard as it is to believe it is less than one month to the start of November & also less than three months to Christmas!
- [Upcoming March Tax Deadlines](https://www.warringtonaccountants.co.uk/upcoming-tax-deadlines/) - Upcoming March Tax Deadlines!
- [Checking Employees Right to Work](https://www.warringtonaccountants.co.uk/checking-employees-right-to-work/) - It is important that always important that employers ensure that any prospective employee is entitled to work in the UK
- [HMRC conman's £675,000 of sports memorabilia goes up for auction](https://www.warringtonaccountants.co.uk/conmans-sports-memorabilia-auctioned/) - HMRC conman's £675,000 of sports memorabilia goes up for auction
- [VAT Increase from January '11](https://www.warringtonaccountants.co.uk/vat-increase-from-january-2011/) - VAT Increase from January 2011 - The Standard Rate of VAT increased on 4th January 2011 from 17.5% to 20%.
- [IR35 Rises Yet Again!](https://www.warringtonaccountants.co.uk/ir35-rises-again/) - New IR35 guidance covers 19 pages and is split into 6 sections!
- [What is Cloud Accounting?](https://www.warringtonaccountants.co.uk/cloud-accounting/) - WatkinsonBlack advocate the use of ‘cloud accounting’ we endorse this by using the fanatics Kashflow system!
- [Directors liability - are you really protected?](https://www.warringtonaccountants.co.uk/directors-liability-are-you-really-protected/) - Are you a company director with directors liability? And are you really protected?
- [HMRC: Workers underpaid in 47 % of investigated cases](https://www.warringtonaccountants.co.uk/hmrc-employees-underpaid-in-47-of-investigated-cases/) - HMRC have found out that workers underpaid in 47 % of investigated cases over the past 12 months
- [HM Revenue & Customs](https://www.warringtonaccountants.co.uk/hm-revenue-customs/)
- [Companies House](https://www.warringtonaccountants.co.uk/companies-house/)
- [Citizens Advice Bureau](https://www.warringtonaccountants.co.uk/citizens-advice-bureau/)
- [Direct Gov](https://www.warringtonaccountants.co.uk/direct-gov/)
- [WatkinsonBlack becomes of age! 21 Years old and still going strong!!](https://www.warringtonaccountants.co.uk/watkinsonblack-becomes-of-age-21-years-old-and-still-going-strong/) - WatkinsonBlack becomes of age! We are 21 Years old and still going strong!!
- [A guide for people who sell items online, through classified advertisements and/or at car boot sales](https://www.warringtonaccountants.co.uk/a-guide-for-people-who-sell-items-online-through-classified-advertisements-andor-at-car-boot-sales/) - A guide for people who sell items online, through classified advertisements or at car boot sales
- [Revenue Launches Campaign Against Inaccurate Employer Returns](https://www.warringtonaccountants.co.uk/revenue-launches-campaign-against-inaccurate-employer-returns/) - Revenue Launches A Campaign Against Inaccurate Employer Returns
- [Advisory Fuel Rates for Company Cars](https://www.warringtonaccountants.co.uk/advisory-fuel-rates-for-company-cars/) - Advisory Fuel Rates for Company Cars - If you are provided with a car by your employer then you will be taxed on the benefit that arises.
- [Do you want to increase your profits without doing any more work? If so, read on...](https://www.warringtonaccountants.co.uk/do-you-want-to-increase-your-profits-without-doing-any-more-work-if-so-read-on/) - Do you want to increase your profits without doing any more work? Is your annual turnover below £79,000?
- [High Income Child Benefit Charge](https://www.warringtonaccountants.co.uk/high-income-child-benefit-charge/) - High Income Child Benefit Charge - You may be liable to this new tax charge if you, or your partner, have an individual income of more than £50,000
- [How does the Budget 2011 affect your business?](https://www.warringtonaccountants.co.uk/how-does-the-budget-2011-affect-your-business/) - How does the Budget 2011 affect your business? - reduced Corporation Tax rates are here to stay in the short to middle term
- [New Penalties for Late Filing from April 2011](https://www.warringtonaccountants.co.uk/new-penalties-for-late-filing-from-april-2011/) - New Penalties for Late Filing from April 2011 - Increases in penalties for not filing your tax return by the due date are expected to be implemented
- [Business Record Checks](https://www.warringtonaccountants.co.uk/business-record-checks-2/) - Business Record Checks - We are certain that our clients are honest and do their best to comply with their tax obligations.
- [Backdown on SA Penalties by HMRC](https://www.warringtonaccountants.co.uk/backdown-on-sa-penalties-by-hmrc/) - Backdown on SA Penalties by HMRC, a stressful time for accountants and their clients, but even more so this year.
- [Flat Rate Expenses and Employee Motoring Expenses](https://www.warringtonaccountants.co.uk/flat-rate-expenses-and-employee-motoring-expenses/) - Flat Rate Expenses and Employee Motoring Expenses - People who are employed within certain trades are entitled to claim a flat rate allowance
- [How to Reduce Tax and Overheads in a Way That Benefits Your Business](https://www.warringtonaccountants.co.uk/how-to-reduce-tax-and-overheads-in-a-way-that-benefits-your-business/) - It is important to take the time to consider where your profit is going with your business - this is where we can help.
- [Four Reasons to Choose a Local Accountant](https://www.warringtonaccountants.co.uk/four-reasons-to-choose-a-local-accountant/) - While sometimes this makes things easier, we firmly believe that some things need to be done locally, here's some reasons why.
- [The Tax Return Deadline is Looming - Friday 31st January](https://www.warringtonaccountants.co.uk/the-tax-return-deadline-is-looming-friday-31st-january/) - The Tax Return Deadline is Looming - Friday 31st January
- [Pack Your Suitcase - The RTI Holiday Is Coming To An End](https://www.warringtonaccountants.co.uk/pack-your-suitcase-the-rti-holiday-is-coming-to-an-end/) - Pack your suitcase because the RTI holiday is coming to an end!
- [Employment Allowance: Can you deduct £2000 from your employers NIC liability?](https://www.warringtonaccountants.co.uk/employment-allowance-can-you-deduct-2000-from-your-employers-nic-liability/) - Employment Allowance: Can you deduct £2000 from your employers NIC liability?
- [New HMRC Contact Numbers](https://www.warringtonaccountants.co.uk/new-hmrc-contact-numbers/) - New HMRC Contact Numbers - new phone numbers for VAT, National Insurance, income tax and self assessment.
- [Tax Saving Tips](https://www.warringtonaccountants.co.uk/tax-saving-tips/) - Tax Saving Tips - This is particularly important following the recent changes to Child Benefit income qualifications.
- [IR35 Enquiries](https://www.warringtonaccountants.co.uk/ir35-enquiries/) - IR35 Enquiries - The tax office have recently stated that they are seeking to increase their enquiries into IR35.
- [VAT Errors](https://www.warringtonaccountants.co.uk/vat-errors/) - VAT Errors - HMRC does have the power to issue a penalty on the director of the company
- [Paying Yourself by Dividends](https://www.warringtonaccountants.co.uk/paying-yourself-by-dividends/) - Paying Yourself by Dividends - We thought we might revisit the question of dividends paid to director/shareholders
- [Tax Planning 2011 - 2012](https://www.warringtonaccountants.co.uk/tax-planning-2011-2012/) - Tax Planning 2011 – 2012, it is never too soon to plan for the current tax year which ends on 5th April 2012.
- [What does RTI mean for PAYE?](https://www.warringtonaccountants.co.uk/what-does-rti-mean-for-paye/) - What does RTI mean for PAYE? RTI could have significant changes on the way your business operates., so we’ve detailed a few here
- [How to Start a New Company](https://www.warringtonaccountants.co.uk/how-to-start-a-new-company/) - When you decide you want to start a new company, there are three ways you can go about it.
- [Mr G Shone - Freetec Associates Limited](https://www.warringtonaccountants.co.uk/mr-g-shone-freetec-associates-limited/)
- [Industrial Photographer](https://www.warringtonaccountants.co.uk/anonymous-industrial-photographer/)
- [Construction Industry](https://www.warringtonaccountants.co.uk/anonymous-construction-industry/)
- [Welding Consumables Wholesaler](https://www.warringtonaccountants.co.uk/anonymous-welding-consumables-wholesaler/)
- [Leisure Equipment Retailer](https://www.warringtonaccountants.co.uk/anonymous-leisure-equipment-retailer/)
- [Windscreen Replacement Company](https://www.warringtonaccountants.co.uk/anonymous-windscreen-replacement-company/)
- [CCTV Installation](https://www.warringtonaccountants.co.uk/anonymous-cctv-installation/)
- [Tiler & Decorator](https://www.warringtonaccountants.co.uk/anonymous-tiler-decorator/)
- [Mr A Wright](https://www.warringtonaccountants.co.uk/mr-a-wright/)
- [Scot Williams - Thirty7 Productions Limited](https://www.warringtonaccountants.co.uk/scot-williams-thirty7-productions-limited/)
- [Colin Scotland - Escape Outdoors Ltd](https://www.warringtonaccountants.co.uk/colin-scotland-escape-outdoors-ltd/)

## Pages

- [Accountants Warrington, Cheshire](https://www.warringtonaccountants.co.uk/) - WatkinsonBlack accountants in Warrington provide a professional, friendly and local Accountancy service for Warrington and Cheshire
- [The team at WatkinsonBlack](https://www.warringtonaccountants.co.uk/cheshire-accountants/the-team-at-watkinsonblack/)
- [Site Map](https://www.warringtonaccountants.co.uk/site-map/) - If you can't find the page you're looking for then the sitemap for Watkinson Black should be able to help.
- [Personal Tax](https://www.warringtonaccountants.co.uk/accounting-services/personal-tax/) - Completion of Personal Tax Returns for clients throughout Warrington, Cheshire, Merseyside and Manchester from our tax experts
- [Company Tax](https://www.warringtonaccountants.co.uk/accounting-services/company-tax/) - Our tax accountants provide strategic company tax planning to clients in Warrington, Cheshire, Merseyside and Manchester
- [About Us](https://www.warringtonaccountants.co.uk/cheshire-accountants/) - WatkinsonBlack are Warrington based chartered accountants, we provide small and medium business in the local area with a comprehensive accountancy service.
- [Contact Us](https://www.warringtonaccountants.co.uk/contact-us/) - Contact our team at Watkinson Black for any accountancy advice or to discuss your needs.
- [VAT Services](https://www.warringtonaccountants.co.uk/accounting-services/vat/) - In many cases it is not difficult for a business to comply with it's VAT obligations. However, in some areas VAT can be very complex. We will ensure
- [Payroll Bureau Services](https://www.warringtonaccountants.co.uk/accounting-services/payroll-bureau-services/) - Cost-effective payroll bureau services provided throughout the Warrington, Cheshire, Merseyside & Manchester areas! Contact our friendly payroll team today!
- [Company Secretarial](https://www.warringtonaccountants.co.uk/accounting-services/company-secretarial/) - Company Secretarial tasks performed accurately and in a timely fashion
- [Accountancy Services](https://www.warringtonaccountants.co.uk/accounting-services/accountancy/) - Complete, accurate and relevant accountancy services prepared on a timely basis by ICAEW members
- [Company Formation](https://www.warringtonaccountants.co.uk/accounting-services/company-formation/) - Our Company Formation service can form a company on the same day throughout Warrington, Cheshire, Merseyside and Manchester
- [New Businesses](https://www.warringtonaccountants.co.uk/accounting-services/new-businesses/) - Offering information and advice for new and existing business regarding how they operate, be it a sole trader, a partnership or a limited company.
- [Financial Statements](https://www.warringtonaccountants.co.uk/accounting-services/financial/) - Preparation of a business’s periodic Financial statements for clients in Warrington, Cheshire, Merseyside and Manchester
- [Thank you!](https://www.warringtonaccountants.co.uk/contact-us/thank-you/)
- [Services](https://www.warringtonaccountants.co.uk/accounting-services/) - Offering a range of accounting services, audit, tax and payroll bureau to a wide range of clients, with 21 years experience in the accountancy industry.
- [Testimonials](https://www.warringtonaccountants.co.uk/testimonials/) - A selection of testimonials from past customers of Watkinson Black
- [Cookie use on this website](https://www.warringtonaccountants.co.uk/cookies/) - Information about the use of cookies throughout our website
- [Kashflow Login](https://www.warringtonaccountants.co.uk/kashflow-login/) - Watkinson Black Kashflow login page. Login in to your Kashflow account securely from this webpage
- [Business Support Services](https://www.warringtonaccountants.co.uk/accounting-services/business-support-services/) - Business Support services and planning to businesses in Warrington, Cheshire, Merseyside and Manchester
- [Terms & Conditions](https://www.warringtonaccountants.co.uk/terms-and-conditions/) - Read the terms and conditions related to using the Watkinson Black website. If you have any questions, get in touch.
- [Privacy Policy](https://www.warringtonaccountants.co.uk/privacy-policy/) - Visit the Watkinson Black website to find out more about Our Privacy Policy. If you have questions contact us via the phone or website.
- [Changing Accountants](https://www.warringtonaccountants.co.uk/accounting-services/changing-accountants/) - If you are thinking of changing accountants then look no further than Watkinson Black accountancy. We can take over the process for you!
- [Links](https://www.warringtonaccountants.co.uk/links/) - Links to other websites helpful to businesses in Warrington, Cheshire, Merseyside and Manchester.

## Categories

- [General](https://www.warringtonaccountants.co.uk/category/general/)
- [News](https://www.warringtonaccountants.co.uk/category/news/)
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