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l3:level1 {mso-level-number-format:bullet; mso-level-text:·ð; mso-level-tab-stop:36.0pt; mso-level-number-position:left; text-indent:-18.0pt; mso-ansi-font-size:10.0pt; font-family:Symbol;} ol {margin-bottom:0cm;} ul {margin-bottom:0cm;} --> </style> <!--[if gte mso 10]> <style> /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Table Normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:10.0pt; font-family:"Times New Roman","serif";} </style> <![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> <title>Jones Harris | Newsletter June 2009</title></head> <body bgcolor="#C9E7DB" lang=EN-GB link=blue vlink=purple style='tab-interval: 36.0pt'> <div class=Section1> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;background:#016533;padding:0cm 0cm 0cm 9.0pt'> <p class=MsoNormal><a name=top></a><b><span style='font-size:14.0pt; font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"'>Jones Harris<br> Newsletter June 2009 <o:p></o:p></span></b></p></td> <td style='padding:0cm 0cm 0cm 0cm'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><img id="_x0000_i1025" src="http://www.taxupdates.co.uk/uktw/banner_images/210.jpg"><o:p></o:p></span></p> </td> </tr> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><br> <a href="http://www.jones-harris.co.uk"><span style='font-size:10.0pt; font-family:"Times New Roman","serif";mso-fareast-font-family:Calibri; mso-fareast-theme-font:minor-latin'><o:p></o:p></span></a></span></p> <div style='border:solid gray 1.0pt;padding:1.0pt 1.0pt 1.0pt 1.0pt' width="100%"> <div style='border:solid black 1.0pt;padding:4.0pt 4.0pt 4.0pt 4.0pt' width="100%"> <p class=MsoNormal align=center style='text-align:center'><b><u><span style='font-family:"Arial","sans-serif";mso-fareast-font-family:"Times New Roman"; color:blue'><a href="http://www.jones-harris.co.uk"><span style='mso-ansi-font-size: 12.0pt;mso-bidi-font-size:12.0pt'>Click here to visit our website </span><span style='mso-ansi-font-size:12.0pt;mso-bidi-font-size:12.0pt;font-family:"Times New Roman","serif"; mso-fareast-font-family:Calibri;mso-fareast-theme-font:minor-latin;color:windowtext; text-decoration:none;text-underline:none'><o:p></o:p></span></a></span></u></b></p> </div> </div> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1026" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Newsletter June 2009<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1027" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Our newsletter this month includes articles on the new car scrappage scheme, P11D deadline reminder, announcement of a new tax amnesty and finally notice of changes to car tax benefits.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The next issue of our newsletter will be published on 7 July 2009.<o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <table class=MsoNormalTable border=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <div align=right> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article1"><span style='font-size:10.0pt'>Welcome from Jones Harris</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article1"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1028" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article3"><span style='font-size:10.0pt'>Introduction to Business Support</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article3"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1029" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article5"><span style='font-size:10.0pt'>P11D filing deadline approaches</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article5"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1030" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article7"><span style='font-size:10.0pt'>Car benefit changes</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article7"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1031" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> </table> </div> </td> <td width=50 style='width:37.5pt;padding:.75pt .75pt .75pt .75pt'></td> <td valign=top style='padding:.75pt .75pt .75pt .75pt'> <table class=MsoNormalTable border=0 cellpadding=0 style='mso-cellspacing: 1.5pt;mso-yfti-tbllook:1184'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article2"><span style='font-size:10.0pt'>Free Report - How to beat the Recession and Credit Crunch</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article2"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1032" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article4"><span style='font-size:10.0pt'>Car scrappage scheme starts 18 May 2009</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article4"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1033" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article6"><span style='font-size:10.0pt'>Updates from HMRC</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article6"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1034" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article8"><span style='font-size:10.0pt'>Tax Diary June/July 2009</span></a><o:p></o:p></span></p> </td> <td style='padding:.75pt .75pt .75pt .75pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><a href="#article8"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1035" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a><o:p></o:p></span></p> </td> </tr> </table> </td> </tr> </table> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article1></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1036" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Welcome from Jones Harris<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1037" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>A warm welcome from Jones Harris and to the latest edition of the Tax e-Newsletter.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Do you know someone, a friend, business associate or colleague, who you think would benefit from receiving their very own copy of the newsletter? Please send us their details and we will arrange this, free and with compliments from Jones Harris.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Please keep sending in any comments. Simply reply to this email or contact us by telephone.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>We hope you enjoy the following news.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you would like your email address removed from our subscriber list please reply to this email with the word UNSUBSCRIBE in the subject bar.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Back to top&nbsp;&nbsp;</span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1038" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article2></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1039" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Free Report - How to beat the Recession and Credit Crunch<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1040" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>Beating recession and the credit crunch!<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>We are sure you will have noticed the continuous press coverage during the past few months, warning us that recession is at hand and the credit crunch has arrived! Certainly it seems there is evidence to support this  tightening of bank and mortgage lending, a real slow down in economic growth, and falling house prices. <u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>We have taken time out to write a report on the issues that we feel small businesses may be advised to focus in order to get financially fit  get into shape to survive in  leaner times. We have called the report:<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'> Small Business Survival Kit  beating recession and the credit crunch <u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>It has been a while since we have had a serious downturn in economic growth. It will bring with it, to a greater or lesser degree, a number of key pressures  falling profits, cash flow anxieties and so on.<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>The report includes a simple Risk Assessment Questionnaire (Yes/No answers to 22 questions) which will give you some indication of possible changes you can make now, to avoid potentially less palatable actions at some future date.<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'>If you would like a complimentary copy of our report to help you to take a realistic look at your business s ability to stay the course, please contact us.<u1:p></u1:p></span><o:p></o:p></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-bidi-font-family:"Times New Roman"'><u1:p>&nbsp;</u1:p></span></p> <p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman"'>An interactive version of the questionnaire is available to use free of charge on our website at <a href="http://www.jones-harris.co.uk"><span style='mso-ansi-font-size:11.0pt;mso-bidi-font-size:11.0pt'>www.jones-harris.co.uk</span></a></span><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=June&amp;articleid=42755"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1041" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1042" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article3></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1043" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Introduction to Business Support<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1044" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you have any queries from any of our articles relating to either VAT or PAYE, your queries should be referred to Ian Purdon by phone on 01253 777124 or by e-mail to <a href="mailto:support@nwbsc.co.uk"><span style='font-size:10.0pt'>support@nwbsc.co.uk</span></a><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Ian operates our sister company North West Business Support Centre Limited, who specialise in bookkeeping payroll and VAT services, and provide advice in these areas to Jones Harris clients.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Back to top&nbsp;&nbsp;</span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1045" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article4></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1046" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Car scrappage scheme starts 18 May 2009<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1047" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>In exchange for scrapping your old vehicle and buying a new one the Government and most car manufacturers will contribute a total of £2,000 towards the purchase of a new vehicle - the scheme will run from 18 May 2009 <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The scheme will be available to the first 300,000 eligible claimants or until 28 February 2010, whichever is sooner.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>To qualify the vehicle you are trading in must: <o:p></o:p></span></p> <ul type=disc> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l3 level1 lfo1;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Be a car or small van weighing up to 3,500 kilograms (kg)<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l3 level1 lfo1;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Have been first registered in the UK on or before 31 August 1999<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l3 level1 lfo1;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Either have a current tax disc, or have a current tax disc and a current Hackney Carriage Licence, or an MOT certificate which expired no earlier than 14 days before the date of the contract between the Purchaser and the Dealer for the acquisition of title to the vehicle by the Purchaser<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l3 level1 lfo1;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Have been registered to you continuously for 12 calendar months before the order date of the new vehicle<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l3 level1 lfo1;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Have a UK address on the registration certificate (V5C) in the same name as the new vehicle<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l3 level1 lfo1;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Have a current MOT test certificate before date of order for the new vehicle <o:p></o:p></span></li> </ul> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The new vehicle you want to buy must be: <o:p></o:p></span></p> <ul type=disc> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l2 level1 lfo2;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>A car or small van weighing up to 3,500 kg<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l2 level1 lfo2;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>First registered in the UK on or after 18 May 2009<o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l2 level1 lfo2;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Declared new at first registration in the UK with no former keepers<o:p></o:p></span></li> </ul> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The allowance is funded by a £1,000 subsidy from the Department for Business, Enterprise and Regulatory Reform (BERR) and a further £1,000 discount paid for by the manufacturer.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>In most cases, VAT cannot be reclaimed on a car purchase even by VAT registered businesses so the discount will only have the effect of reducing the car's purchase price. However, certain VAT registered customers may have to reduce their input tax in respect of the manufacturers' discount. This will only be the case where VAT can be reclaimed on the purchase of a car such as for the purchase of a taxi or a driving instructor's car.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you are buying a business vehicle under this scheme please note the following points regarding a future claim for capital allowances.<o:p></o:p></span></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; margin-left:36.0pt;text-indent:-18.0pt;mso-list:l1 level1 lfo3;tab-stops: list 36.0pt'><![if !supportLists]><span style='font-size:9.0pt;font-family: "Arial","sans-serif";mso-fareast-font-family:Arial'><span style='mso-list: Ignore'>1.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>The £2000 discount reduces the capital cost of the vehicle.<o:p></o:p></span></p> <p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto; margin-left:36.0pt;text-indent:-18.0pt;mso-list:l1 level1 lfo3;tab-stops: list 36.0pt'><![if !supportLists]><span style='font-size:9.0pt;font-family: "Arial","sans-serif";mso-fareast-font-family:Arial'><span style='mso-list: Ignore'>2.<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'>The vehicle you part exchange, or scrap, is considered to be written off for tax purposes and the £2000 discount will not be treated as taxable proceeds of sale.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=June&amp;articleid=54274"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1048" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1049" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article5></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1050" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>P11D filing deadline approaches<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1051" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Employers should be aware that the filing dates for 2008-9 P11D and P11D(b) is 6 July 2009.&nbsp; Those employers who filed a paper P11D(b) form last year are currently being sent new paper forms and a payslip.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>All relevant businesses should receive these forms by 15 June 2009.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Businesses who submitted online forms last year are being sent a payslip and an online reminder to file the form before the deadline.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>This year, a new quality standard for the P11D forms has been introduced.&nbsp; This means that paper forms that are not properly completed will be returned and online submissions must be fully complete before submission is possible. The quality standards are designed to check that the employer reference is included, that employees' names and National Insurance numbers are completed and that the list price of any car provided to an employee is shown on the form etc. <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Businesses filing online can file the forms using commercial payroll software or HMRC s online facility.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you need help completing individual forms, or filing returns, please contact us soon as the deadline is fast approaching.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=June&amp;articleid=54485"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1052" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1053" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article6></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1054" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Updates from HMRC<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1055" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Tax Amnesty</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>HMRC have announced a second offshore tax amnesty for holders of overseas bank accounts. It will be referred to as the New Disclosure Opportunity and will close March 2010.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'><br> <strong><span style='font-family:"Arial","sans-serif"'>Text messages from HMRC</span></strong><o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>HMRC are currently exploring new ways of making contact with taxpayers.&nbsp; This includes HMRC leaving an automated voicemail or sending a text message.&nbsp; Both of these methods are currently only being used to ask taxpayers to call HMRC rather than to provide any other specific advice or information.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you receive an automated voicemail message or a text message claiming to be from HMRC asking you to contact them use the number for your local office or the telephone numbers on the official HMRC web site at <a href="http://www.hmrc.gov.uk"><span style='font-size:10.0pt'>www.hmrc.gov.uk</span></a>.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=June&amp;articleid=54696"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1056" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1057" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article7></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1058" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Car benefit changes<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1059" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>A number of changes to the tax calculations for company cars have been announced over the last few months and during the Budget.&nbsp; <o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>For the current 2009/10 tax year please note the following changes:<o:p></o:p></span></p> <ul type=disc> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo4;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Disabled drivers who are required to drive an automatic car as their company car will be allowed to use the list price of an equivalent manual car when calculating the company car tax benefit. <o:p></o:p></span></li> <li class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt: auto;mso-list:l0 level1 lfo4;tab-stops:list 36.0pt'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>The requirement for a new P46 (car) form is withdrawn where an employee s car is returned and replaced with another car. <o:p></o:p></span></li> </ul> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>From 2010/11 the lower threshold for CO2 emissions figure will be reduced to 130g/km (from 135g/km).<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>From 2011/12 the lower threshold for CO2 emissions figure will be reduced to 125g/km.&nbsp; In addition, the current £80,000 list price cap used to calculate the company car tax will be abolished and current discounts given to cars using alternative fuels (such as bio-fuels and bioethanol) will be removed. <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=June&amp;articleid=54907"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1060" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1061" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><a name=article8></a><span style='font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:17.25pt'> <td width=2 colspan=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1062" src="http://www.taxupdates.co.uk/uktw/images/box_tl.gif"><o:p></o:p></span></p> </td> <td width="100%" style='width:100.0%;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal align=center style='text-align:center'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'>Tax Diary June/July 2009<o:p></o:p></span></b></p> </td> <td width=2 style='width:1.5pt;padding:0cm 0cm 0cm 0cm;height:17.25pt'> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman";color:white'><img border=0 id="_x0000_i1063" src="http://www.taxupdates.co.uk/uktw/images/box_tr.gif"><o:p></o:p></span></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td colspan=2 valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>1 June 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Due date for corporation tax due for the year ended 31 August 2008.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 June 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - PAYE and NIC deductions due for month ended 5 June 2009. (If you pay your tax electronically the due date is 22 June 2009)<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 June 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Filing deadline for the CIS300 monthly return for the month ended 5 June 2009. <o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 June 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - CIS tax deducted for the month ended 5 June 2009 is payable by today.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>1 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Due date for corporation tax due for the year ended 30 September 2008.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>6 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Complete and submit forms P11D return of benefits and expenses and P11D(b) return of Class 1A NIC's.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>6 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Deadline for submission of new Tax Credit application for 2009-2010, if you want to secure a full years claim.<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Pay Class 1A NIC's (by the 22 July 2009 if paid electronically).<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - PAYE and NIC deductions due for month ended 5 July 2009. (If you pay your tax electronically the due date is 22 July 2009)<o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - Filing deadline for the CIS300 monthly return for the month ended 5 July 2009. <o:p></o:p></span></p> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>19 July 2009</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> - CIS tax deducted for the month ended 5 July 2009 is payable by today.<o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"; mso-fareast-font-family:"Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p align=center style='text-align:center'><b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'>Click here for a call back from our office regarding this article.&nbsp;&nbsp;</span></b><span style='font-size:9.0pt; font-family:"Arial","sans-serif"'><a href="http://www.taxupdates.co.uk/servlet/com.scl.horus?version=2&amp;service=uktw&amp;function=moreinfo&amp;memberid=JON01&amp;month=June&amp;articleid=55118"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1064" src="http://www.taxupdates.co.uk/uktw/images/email.gif"></span></a> &nbsp;&nbsp; <b>Back to top&nbsp;&nbsp;</b><a href="#top"><span style='font-size:10.0pt;text-decoration:none;text-underline:none'><img border=0 id="_x0000_i1065" src="http://www.taxupdates.co.uk/uktw/images/arrow.gif"></span></a> <o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=4 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <![if !supportMisalignedColumns]> <tr height=0> <td width=1 style='border:none'></td> <td width=1 style='border:none'></td> <td width=744 style='border:none'></td> <td width=2 style='border:none'></td> </tr> <![endif]> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>DISCLAIMER - PLEASE NOTE:</span></strong><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'> The ideas shared with you in this email are intended to inform rather than advise. Taxpayers circumstances do vary and if you feel that tax strategies we have outlined may be beneficial it is important that you contact us before implementation. If you do or do not take action as a result of reading this newsletter, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.<o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;mso-cellspacing:0cm;mso-yfti-tbllook:1184;mso-padding-alt: 0cm 0cm 0cm 0cm'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> <tr style='mso-yfti-irow:1'> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> <td valign=top style='padding:6.0pt 6.0pt 6.0pt 6.0pt'> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>If you wish to contact us for information, advice or any queries please contact Peter Neill on 01253 874255.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Jones Harris Chartered Accountants<br> 17 St Peters Place, Fleetwood, Lancs, FY7 6EB.<br> Telephone: 01253 874255&nbsp; Web: <a href="http://www.jones-harris.co.uk"><span style='font-size:10.0pt'>www.jones-harris.co.uk</span></a>.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Jones Harris is a partnership, registered for VAT under reference 154 1957 57.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Partners in the firm are members of the Institute of Chartered Accountants in England and Wales (ICAEW). This body has their headquarters in the UK and its rules of professional conduct can be obtained from its web site.<o:p></o:p></span></p> <p><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>Jones Harris are authorised to act as statutory auditors by the ICAEW.<o:p></o:p></span></p> </td> <td width=1 style='width:.75pt;padding:0cm 0cm 0cm 0cm'></td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td colspan=3 style='padding:0cm 0cm 0cm 0cm;height:.75pt'></td> </tr> </table> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> <p><span style='font-family:"Arial","sans-serif"'>if you no longer wish to receive this newsletter <a href="mailto:unsubscribe@taxupdates.co.uk?subject=unsubscribe"><span style='font-size:10.0pt'>click here to unsubscribe</span></a>. <o:p></o:p></span></p> <p class=MsoNormal><span style='font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'><o:p>&nbsp;</o:p></span></p> </div> </body> </html>