HMRC allows you to claim for your capital expenditure that you have incurred, against any taxable profit. What ever you can claim is known as Capital Allowances. There is a wide range of assets that, if purchased for business use, can be eligible for Capital Allowances. Equipment, research cost, renovation expenses can all be claimed for. Any spending on non-durables cannot be claimed for under Capital Allowances.

However, you should know that not all assets are eligible under Capital Allowances Scheme. For some assets, only partial value can be claimed for. There is a possibility that you may claim capital allowance in one year or deduct the allowance over several years. Whatever the case may be, you will mention your capital allowance and how it is being claimed when you submit tax returns to HMRC.

DO ALL CAPITAL EXPENSES BECOME ELIGIBLE FOR CAPITAL ALLOWANCES?

No. All capital expenses do not become eligible for capital allowances. As a general rule only purchased assets are eligible. Leased or Hire Purchased Assets do not count under capital allowances scheme. There are however, tax reliefs available on revenue expenditures for lease or rental value of such assets.

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The most common assets that qualify for capital allowances are Vehicles, Computers, printers, specialist tools like lawn mowers and specialist machinery. Costs of buildings and property are not included, although some of it may be a part of integral features or fixtures. There are further allowances available if you buy energy efficient plant and machinery.

Things like buildings itself, utility systems like gas systems or water heads, structures like roads, bridges, lands and any item used solely for entertainment like office karaoke machine in café will strictly not be included in capital allowances.

HOW TO CLAIM CAPITAL ALLOWANCES?

You will claim capital allowances in your annual Self-Assessment Returns. Any claims you make must be within 12 months after the 31^st January deadline for filing the returns.

CAN CAPITAL ALLOWANCES BE CLAIMED FOR ASSETS USED FOR PART-BUSINESS AND PART-PERSONAL USE?

This is allowed. However, you will claim capital allowances only for the part you use for business. Let’s take an example of a car that you purchase but use 25% of time for non-business personal use. If your capital allowances are calculated as £2000, you will claim on 75% of this which is £1,500. The value of car that will be carried forward into next year will be reduced by £2,000 however.

HOW DO CAPITAL ALLOWANCES WORK?

There are generally two types of capital allowances available.

• Annual Investment Allowance: under AIA you will deduct the entire value of the asset up till £ 1 million annual limit of Capital Allowances. You will claim this deduction in the same tax year when you have acquired the asset. Generally, all plant and machinery are eligible for annual investment allowance. However, most cars and items that were initially purchased before they were used in the business are not eligible for AIA.
• First Year Allowance: this is alternatively known as the enhanced capital allowance. This is available in addition to the basic AIA for certain assets only. The deduction can be made in the year the asset was purchased. This explains why its is called first year allowance. FIA is generally available on energy or water efficient plant, machinery and equipment, low CO2 emission cars and zero emission vehicles.

In case you have not claimed AIA or FYA that you were entitled to, you cannot backdate your claim. However, you can claim part of the cost in following accounting periods by writing down allowance schemes. Writing down allowance scheme are even available for some assets that were initially not eligible for AIA or FYA. Most items are eligible for a 18% writing down allowance rate. Certain assets like integral building features like air conditioning systems and escalators, items with more than 25-year life, thermal insulations systems of building or cars with higher emission rates will be eligible only for 8% deduction rate instead of 18%.

FINAL WORDS ON CAPITAL ALLOWANCES:

This blog is a staff contribution. If you wish to met our experienced accountant or tax consultants, you can call today to book an initial free consultation. Contact Certax Fitzrovia at info@certaxlondon.co.uk or call us at 020 8004 4608. We offer a wide array of services including Accounting and Bookkeeping services, payroll services, business start up services, tax and VAT consultancy and self-assessment services. We inform you about all available tax saving schemes and make your business legally complaint and tax efficient.

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Growing big does not mean you need an in-house accountant on your own payroll. You will find more than one London accountant for small business to outsource your growth related book keeping, accounting and taxation challenges to. Certax Fitzrovia Accountants can be your smart and new age small business accountant London and actually across UK. We continue the Certax tradition of excellence and quality services. We are a qualified accountant in London that can provide online accounting services across UK. You will end up saving more by using your valuable time in your business pursuits rather than accounting and tax issues.

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WE HELP YOU WRITE A BUSINESS PLAN :

We are a team of qualified business accountants UK. Writing  a business plan is part of our expertise. We use professional accounting software to include calculated financial projections in your business plan and other reports. Most small businesses will not have the necessary expertise to tackle with technical financial calculations. We help our clients produce a realistic and professional business plan that is more likely to succeed. We are not only a small business accountant London but an apt business growth consultant. Hiring us at this early stage will give you access to a better advice and financial knowledge. And we promise we will stick with you through ups and downs of your growth journey and small business challenges.

WE GUIDE YOU ABOUT SUITABLE BUSINESS LEGAL STRUCTURE:

Different legal structures have different implications on how how you invoice, how you file your tax returns, how you deal with your finances and and how you deal with debt and losses. Our small business accountant London packages include Legal structure consultancy for new start ups and growing businesses. We can help you determine the best legal structure for your business by explaining you pros and cons of each option and keeping in view your unique circumstances and personal goals. We also cover all legal registration and documentation requirements involved in change of existing legal structure.

WE REPRESENT YOU IN TAX INVESTIGATIONS:

Small business accountant London have been increasingly in demand because HMRC has introduced stricter tax regulations for small enterprises. Just like large businesses, smaller ones also have to face tax investigations for failure to pay, incorrect payment and misrepresentation. Most self employed and small business owners have to now prepare statutory records, keep in line with updated tax laws anf manage payroll and other employment related regulations. It is impossible to do it on your own. This where Certax Fitzrovia  comes in picture. We are small accounting firm in UK, affiliated with one of the largest accounting and tax related services provider.

WE HELP YOU MAKE COST SAVING DECISIONS:

Most small business owners do not know that there are multiple ways of treating accounting transactions and that UK government and HMRC allows options in certain cases how you records income, expenses, assets, liabilities, and tax calculations. You also can choose various VAT schemes. As your accountant, it is our duty to inform you of all options and help you make decision that lets you have highest profits and least tax liability.

What else we can do as your small business accountant London?

• Financial Reporting for Management Accounting
• Cost Accounting for small manufacturing units.
• Advice on sale, purchase or takeover of a business
• Transaction based tax consultancy
• Self Assessment and Tax returns

For complete list of our services click here.

Remember your expertise is running your business and not accounting and tax related issues. We help you focus on what you are good at and do for you what we are good at doing. If you want us as your small business accountant London, call us 020 8004 4608 at or email us at info@certaxlondon.co.uk.

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Your VAT tax Consultant is responsible for managing your VAT liabilities  in general  and as well as informing you of VAT implications of specific transactions too. What jobs your tax consultant does do or shoukd do depends very much on what services you have contracted with him/her.

Some General Responsibilities of a VAT Tax Consultant:

• Ensuring VAT Compliance with proper Reporting
• Ensuring minimization of VAT liability
• Identifying Risks and opportunities with Due Diligence Tax Planning
• Liaising with HMRC for all audits, enquiries and documentations
• Managing all month end processes on time
• taking care of all relevant deadlines so that you can focus on your primary business.

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Remember, a good tax consultant will make sure you do not have to pay heavy taxes, do not commit any noncompliance or do not end up paying penalties for filing returns wrongly. A focused VAT and other Taxes Strategy can save you millions over the life of your business.

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Qualities of a Good VAT tax Consultant:

• Experience

VAT is one of the most complex UK laws. Most entrepreneurs and business managers are still striving to understand what difference VAT makes to their business sustainability and profitability. Almost none can claim that they know how to file VAT accurately or manage VAT account with HMRC properly.

Unfortunately, most VAT tax cosultants, or so they claim, also do not know enough about VAT and its calculations. Constant changes to the VAT system makes things more complicated. Ironically, after charging VAT to its citizens for almost 5 decades now, the UK VAT system still seems to be developing.

Remember to choose a VATTax Consultant that has experience enough to understand  the workings of UK tax laws. Do not go by just brand name; look at track record of your designated tax consultant in person.

Meet Certax Fitzrovia Tax Consultant Raza Laghari

• Creative Thinking

Is your VAT tax Consultant a creative thinker? Does he/she think out if box solutions to actual complex VAT issues that your business may face? Can he suggest you alternative plans to lower VAT liability? Essentially, any tax consultant should be Creative at heart. Their problem solving skills need to be sharp and proactive.

You would know your tax consultant is good enough if he warns to tax implications of multiple scenarios in advance rather than when situations actually occur. Tax consultants think in Long run implications rather than just immediate implications.

• Interest in your business

Your VAT tax Consultant should have interest in your business. This is not to say he should know how to run your business, but he should be broadly aware what your business is about and show willingness to understand your industry norms. Remember VAT implications vary from industry to industry.

Make sure  you and your tax consultant are on same page regarding your goals and aspirations about your business growth and expansion. Your VAT strategy should reflect your furture business objectives and your tax consultant should know what these are!

Always check if your tax consultant has attention to details of your business? Is he interested in just you paying for his services or has interest in understanding your business so that he can develop a tailored strategy for you.

• Personal Qualities

Always look for a VAT Tax Consultant who you can work with comfortably on a table. Choose a person who you can talk to and who can listen to you, your issues and understands your goals and objectives. Your accountant  and your tax consultant shoukd be a person who you can talk over a coffee or lunch! Always select a commercially aware person to be your tax consultant. best tax Consultancy services take account of all recent and expected changes in laws.

If you are looking for an experienced VAT Tax Consultant in UK, contact Certax Fitzrovia. We are certified accountants and Tax Consultants based in Central London. CONTACT US here or call us at 020 8004 4608. We offer a free one hour initial consultation to new clients.

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What is Marriage Tax Allowance?

Marriage Tax Allowance is government scheme that lets you transfer your unused £12,500 tax free personal allowance to your spouse or civil partner. To take benefit of the scheme, one of you must be earning lower than £12,500 and the other must earn above £12,500. You can use the Marriage Tax Allowance Calculator if you want to see how much tax liability you can save for your total household income.

In case you are receiving other incomes like savings interest or dividends, call the Income Tax Helpline  to check for your particular eligibility for Marriage Tax Allowance. This helpline is dedicated for personal tax accounts and must be used to notify HMRC about any changes that affect your tax code. You can contact HMRC here for your tax estimations. Automated assistant ‘Ruth’ answers al your queries.

CAN I BACKDATE MY MARRIAGE TAX ALLOWANCE CLAIM?

Yes. You can claim up till last four years marriage tax allowance. This means you can claim for any tax year since 5^th April 2015.

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WHAT HAPPENS IF MY SPOUSE OF PARTNER DIES?

If your spouse or partner has died, you can still claim his/her unused tax free personal allowance; given that the person managing his tax affairs calls the Income Tax Helpline.

In Autumn Budget 2017, widows or widowers were allowed to claim up till £900 in backdated marriage tax allowance for each year they were married to their spouse or were in civil partnership with their partner. However, you cannot backdate your claim before 2015; i.e. 4 years in past.  Even if your spouse of partner dies on day 1 of the new tax year, you are eligible to claim marriage tax allowance for that year.

If the deceased partner or spouse has transferred you some of their personal allowance, your allowance will stay at higher level till the end of that tax year. Meanwhile, your partner/spouse’s estate will have a lower personal allowance.

If you are the low earning partner, and your high earning partner dies after you have transferred your personal allowance to them, the said allowance will be treated as personal allowance for their inheritance. Your personal allowance will be reverted to what it was before the transfer.

AM I ELIGIBLE FOR MARRIAGE TAX ALLOWANCE?

Make sure you fulfill the four criteria listed below in order to be eligible for marriage tax allowance.

• You are married or you are in a registered civil partnership. Living together is not sufficient for claiming Marriage Tax Allowances.
• Between the two of you, one must be a non-taxpayer; which means earnings less than £12,500 per year between the years 6^th April 2015 to 5th April 2019 for a resident of UK or Scotland.
• One of the partners must be the basic rate tax payer i.e. 20% and earning less than £50,000 in UK or £43,430 in Scotland. If a partner is paying additional rate higher than 20% on high income bands, the couple is not eligible for Marriage Tax Allowance.
• Both partners must be born after 6^th April 1935. If any one of you has been born before 6^Th April 1935, the couple as a whole will be eligible for Married Couple’s Allowance

HOW TO APPLY FOR MARRIAGE TAX ALLOWANCE?

The easiest way is to apply online. It will be the non-taxpayer partner or spouse who will have to apply. You will need one of following to prove your identity;

• The last 4 digit of your account where all pensions, child benefits and tax credits are paid into.
• The last 4 digit of your account that pays you interest.
• Your P-60 specific details
• Details of three most recent payslips
• Passport number with expiry

You also need to know your NI Number as well as your partner’s or spouse’s NI Number. The recipient partner will have a changed tax code. Your unearned personal allowance will keep on transferring to your partner or spouse until and unless there is a change in circumstances. You do not need to apply each year; applying once is enough.

Any change of circumstances, like death, divorce or change in pay scales must be reported to HMRC on their Income Tax helpline.

Acceptance of Marriage Tax Allowance Scheme for your couple will be communicated in email or by post.

MARRIAGE TAX ALLOWANCE-FINAL WORDS:

It has been criticized that Marriage Tax Allowance is discriminatory towards people who are not married. To be honest, yes it is. But this is a government policy that aims to uphold the institution of marriage. The UK monarchy believes in sanctity of marriage and upholds the view that marriage provides stable foundation for upbringing of future generations. In recent years, it has accepted civil partnership as equivalent of marriage and rewards the commitment being made.

Happy or Not, Marriage Tax Allowance has been aimed to benefit only the couples that are married or in civil partnership.

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Under a Flat Rate Vat Scheme, a business entity will pay a fixed percentage of annual turnovers as VAT. There would be no need to go through lengthy complicated calculations. The VAT flat rate has specifically been designed to make VAT returns simpler for small businesses and reduce paperwork for them. Any business opting for Flat Rate VAT scheme will not be able to reclaim input VAT on purchases; however. Only Purchases of Capital Assets worth more than £2000 will be eligible for VAT reclaim under this scheme.

WHAT ARE BENEFITS OF CHOOSING FLAT RATE VAT SCHEME?

There are essentially three major benefits of opting for Flat Rate VAT scheme:

• It reduces the burden of keeping detailed records of sales and invoices. It simplifies overall record keeping for small businesses.
• Flat rate VAT scheme charges lower than the standard VAT rate UKe. 20%
• It is instrumental to cash flow management as businesses would know what amount they are expected to pay.

The Flat Rate VAT scheme will not be beneficial if:

• Your business is involved in cross border sale and purchase of goods and services. Choosing Flat Rate Scheme will make VAT process to complex.
• Your business usually reclaims input VAT
• If your customers are VAT registered and you have to issue most of VAT invoices in normal way.

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WHO CAN OPT FOR FLAT RATE VAT SCHEME?

This scheme is only for small businesses having turnover not above than £150,000 per annum exclusive of VAT. You need to be VAT registered before you can apply for this scheme. There are additionally some restrictions for ‘closely associated’ businesses joining this scheme.  Your business will be closely associated with another business if:

• One of you is dominantly influential on the other
• Both of the businesses are bound by financial, economical and organizational link so that the other business has authority to give you directions
• You comply with directions of the other business practically even though there is no legal compulsion for that. Commercial reality will supersede the legal form.

You will have to write specially to HMRC confirming that there is no risk to your revenue if you are not closely associated with any other business at the time of applying but have been in last two years. You can use VAT Helpline  if you want to determine if you are closely associated with any other business.

You can combine Flat Rate VAT scheme with Annual Accounting Scheme to file only one single VAT returns each year. However, Flat Rates will not work for businesses already on Cash Accounting scheme, retail schemes and Margin Schemes for Second hand Goods.

HOW TO FORECAST FUTURE TURNOVER FOR FLAT RATE VAT SCHEME?

HMRC will accept any reasonable grounds that you may use to forecast your annual turnover. It will not penalize you if you used reasonable grounds but your annual turnover was more than the £150,000 benchmark. Always keep your annual turnover forecast records safe with you in case HMRC asks you on what basis you relied for your turnover forecasts.

If total income increases above £230,000, you will cease to be eligible immediately. However, if HMRC thinks your next 12 months income will remain below £191,500, you may still remain in the scheme. Both these figures are inclusive of VAT of all taxable and exempt supplies.

WHAT IS VAT RATE UNDER FLAT RATE SCHEME?

Under this scheme, VAT calculation is fairly simple. For example if you have a VAT rate of 10% and a VAT inclusive turnover of £20,000, your VAT would be £20,000 (10% of 20,000). Your flat rate will depend on what business you are doing and how much you spend on goods. You will get 1% discount in first year of VAT registration, regardless of business type.

For businesses that spend a small amount on goods, there is a higher flat rate of 16.5%. These businesses are classified as “limited cost traders’ or ‘limited cost businesses’. The criteria for such business are that they spend either less than 2% of their turnover on goods or less than £1000 on goods. If you spend less than £1000 which is greater than 2% of your turnover, you are still a limited cost business. Make sure you do not include purchase of capital goods, foods and drinks, vehicles and parts (unless you are running a vehicle hiring business) in your purchases.

For businesses that are not categorized as limited cost traders, flat rate will vary depending on type of business. HMRC has a long list of business types and their corresponding VAT flat rates. If you cannot find your business type in the list, you can contact the VAT Helpline.

HOW TO REGISTER FOR FLAT RATE VAT SCHEME?

You need to register for VAT flat rate scheme and you need to be registered for VAT first. You can apply for flat rate scheme by post, online or by email or phone.

• Online Application: you need to fill in the online form VAT600FRS
• For Post, you need to download the form, print it, fill and then post it to HM Revenue & Customs, National Registration Unit, Imperial House, 77 Victoria Street, Grimsby, DN31 1DB.
• For email, you need to download the form, fill it and attach it in email to vrs@hmrc.gsi.gov.uk
• For Phone you need to call VAT Helpline

WHAT INFORMATION DO YOU NEED TO APPLY FOR FLAT RATE VAT SCHEME?

Make sure you have following on hand when you apply:

• Business Name
• Business Address (Mention whether UK based or non UK Based)
• Telephone Number
• VAT registration Number
• Business Activity type and details
• Flat Rate you will use
• The date when you will like the scheme to start being applied to you.

HMRC will always notify you in writing when your application is successful.

FINAL WORDS- FLAT RATE OR NO FLAT RATE:

Your final decision should depend on the following things:

• What is your business activity and the corresponding flat rate. Remember VAT Rate UK 2019 is 20%
• What are your VATable inputs and outputs?
• When can you be expected to achieve revenue above flat rate benchmark
• Do you earn any “exempt incomes”

If you are confused about any aspect of Flat Rate Vat Scheme, or would like to know if it is beneficial for you or not, you can Contact Certax Fitzrovia. We are experienced tax consultancy firm servicing in London and across UK.

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Businesses can either claim cash back amount or as a reduction in tax liability. You can claim for cash back on loss, tax reductions on profits or a combination of both. Any company that is spending money on new product development or existing product improvements is eligible for research and development rebate. For purpose of this tax rebate, “product” includes product, service or any process. The research and development tax credit can be claimed up to two years old accounting period.

Research and Development HMRC tax credit records show that businesses have been able to claim back up to 33p for every £1 spent on Research and Development activities.  R&D Tax Credits Scheme was first introduced in 2000 for Small and Medium Enterprises only. In 2002 R&D Expenditure Credit Scheme was introduced to allow R&D tax rebate relief for large companies too.

What are eligibility criteria for R&D Tax Credits?

You can claim R&D tax rebate incentives only if:

• If you are limited company registered in UK and subject to UK tax laws
• You have carried out qualifying research and development activities
• You have already spent the money on these activities

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The scope of R&D rebates is huge considering that HMRC R&D manual  does not restrict it eligibility to any one sector or industry. It can take place in everything from butter processing to automotive engineering and from construction industry to advancement in digital marketing. HMRC guidance says that as long as you are taking a considerable risk by attempting to resolve scientific or technological uncertainties, you are taking a research and development activity. The scope of R&D tax rebate includes creating new product/process/service and/or changing or modifying existing product/process/service.

In order to be eligible for R&D Tax Credits, there is no compulsion that:

• You have a large company
• Your R&D activities are successful
• You do not have enough costs

What Costs can qualify for R&D Tax Credits Schemes?

Practically, you can claim for any costs that are born to further R&D activities. This will include not only on actual research and development but also the Salaries, NI contributions, Pension Contributions and any reimbursed expense or paid benefits to personnel involved. Payments made to subcontractors, free lancers and agency workers also qualify as R&D costs. All the materials you use plus heat, light, power, water or any utility costs during the process will be included in R&D tax Credits claim. If you are using any kind of software or are paying for clinical trials and live experiments, you can get tax rebate on these costs.

There are some costs that you cannot claim for under UK Government R&D tax rebate. These include:

• Capital expenditure
• Land costs
• Costs for patents and trademarks
• Rents/rates
• Production/distribution of goods and services

How to Claim R&D Tax Credits?

R&D Tax Credits can be claimed by using HMRC online services. However you can submit a R&D refund claim only if your company has already completed and files CT600- full Company Tax return Form. You will need to file separate claims, if considering R&D costs for a period of more than 12 months. You will require to provide a summary of what were the objectives of your research and development activities and what were the scientific and technological uncertainties involved. You will also include the outcome of the R&D activities in the summary.

Make sure your R&D rebate claim includes the accounting period for which you are claiming, total amount of R&D tax relief you are claiming with breakdown of qualifying costs and any unrelieved trading loss that you accrued during the said accounting period.

Certax Fitzrovia Limited has helped its clients recover thousands of pounds in R&D tax credits. If you wish to know if you qualify for Research and Development Tax Refunds, what costs can qualify or if your R&D counts as innovation according to HMRC definition, contact us today.

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You will need to give your employees payments such as wages or salaries as well as any bonuses or tips that they have been given, maternity pay or statutory sick pay. From these payments, you will need to deduct National Insurance from most of the employees and if they have any student loans, they will need to repay them or pension contributions.

You will need to report your employee’s payments and deductions to HMRC before each payday if you run the payroll yourself. The payroll software will work out how much National Insurance and tax that you will owe, including an employer’s National Insurance contribution on each employee’s earnings above £155 a week. You will need to send another report to claim any reduction on what you owe HMRC, for example statutory pay.

Paying HMRC, you will be able to see what you owe them based on the reports that you have made. You will have to pay them every month.

Also, you will need to report to HMRC when a new employee joins and if any employee’s circumstances changes, such as becoming a director or they have reached the State Pension age. At the end of each tax year you will have to run an annual report, telling HMRC about any benefits or expense.

You can operate PAYE by either:

• Doing it yourself using payroll software
• Paying a payroll provider to do it for you

You are responsible for keeping records and collecting details of your employees. Your payroll provider (if that’s a bureau or an accountant, depending how much support you will need) will need to run these through the payroll. As an employer, you are legally responsible for completing all PAYE tasks, even if you pay someone else to do them for you.

You may be exempt from reporting payroll online if:

• You’re getting care or support services for yourself or a member of your family
• You’re unable to send reports electronically because you’re disabled, elderly or can’t access the internet
• You’re prevented from using a computer on religious grounds

Setting up payroll

1. Register as an employer with HMRC and get a login for PAYE Online
2. Choose payroll software to record employee’s details, calculate pay and deductions and report to HMRC
3. Collect and keep records
4. Tell HMRC about your employees
5. Record pay, make deductions and report to HMRC on or before the first payday.
6. Pay HMRC the tax and National Insurance

You must keep records off:

• Tax codes notices
• Reports and payments you make to HMRC
• Payroll Giving scheme documents, including the agency contract and employee authorisation forms
• What you pay your employees and the deductions you make
• Taxable benefits or expenses
• Employee leave and sickness absences

You must keep the records for 3 years from the end of the tax year they relate to and to make sure that they are accurate. If you have lost, stolen or destroyed the records, then you will need to tell HMRC as soon as possible.

You must tell HMRC if your final payroll report of the tax year includes figure that are:

• Provisional – that you’ll update later with actual figure
• Estimated – that you want HMRC to accept as final

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