Practice | AccountingWEB


In the 2014/2015 tax year, I had employed earnings at 40% tax rate until end of July when I was made redundant. Then 12 weeks contract earnings with some strange PAYE adjustments as a result!


Client has mail order business and recently registered for VAT. He wants to reclaim the VAT on services he bought in the six months preceding registration.


Sole trader normal year end 30 April.   2014 SA return lodged with self employment accounts to year end 30/4/13 on it.  Client ceased trading on 30 November 2014.  Assume I prepare accounts for the


A partnership client is transferring their business to a limited company wef 1 April. Normally, I cancel the old PAYE scheme and start a new one.


If you have a PT employee on pro-rate £15k pa, but works 3 days a week, so effective annual salary is £9k.

If she works one day overtime, how would you calculate the pay?


I have always assumed that if SMP or SPP is taken across two tax years, in week one of the new tax year the rate paid (if at the statutory amount) goes up.


Hi, I've taken on a client whose business (Ltd Co) is lending to other businesses, primarily debt factoring.

Does anyone have any tips on completing the CIMA Return for Anti Money Laundering ?



Hi, I have a company which was incorporated in June 2013, Accounts have been prepared from June 2013 to July 2014.