Member Since: 29th Apr 1998
I'm a partner with Burton Sweet, chartered accountants & business advisers, and run the Shepton Mallet office down in beautiful Somerset. Despite the name, Shepton Mallet is actually the home of Glastonbury Festival! I trained in audit and corporate tax with Grant Thornton and came to my current position in 1991 via small local practices and a stint with a training consortium.
I have the distinction of being one of the original members of the AccountingWEB editorial team, having been a freelance writer here for a year or so before John Stockdyk joined!
Partner Burton Sweet
1st Dec 2011
Good for viewing, not so good for editing
My namesake above hits the nail on the head - without a keyboard and mouse a lot of spreadsheet operations are pretty tricky on the iPad. I use Numbers for the occasions I need to tweak a basic spreadsheet, but for 99% of the time I just use the iPad as a viewer and find it works OK. I'm pretty sure the iPad comes with a rnage of file viewers built in so you can open email attachments, so you can probably open and view Excel files without installing anything new.
30th Oct 2011
I'm with Flash on this one, frankly if the work hasn't been paid for you effectively haven't done it. There's nothing to provide to the new accountants.
It's good practice to issue a dis-engagement letter when clients leave you. In this case you should issue one making it clear that you are not responsible for the accounts or related tax return.
24th Oct 2011
2 answers then
So the answer to the original question it seems is "no", a musician working in the orchestra pit can't claim - since they are not in the public view. However, as the HMRC manual says:
"You should also allow the cost of costume and grooming (for example hairdressing and make up) incurred by a performer making ‘personal appearances’ the sole purpose of which is to promote their business activities."
Clearly, if hairdressing and makeup have to be provided by a self-employed performer in order to go on stage that will be an allowable expense anyway. Usually the theatre or TV company provide it for actors, but maybe not for musicians. I have had West End orchestra musicians who have claimed for stage makeup and hair (I seem to recall the orchestra is actually on stage in Barnum, for example) with no problem.
I assume musicians like Alice Cooper and Kiss don't have any trouble claiming for clothes and makeup for stage use!!
23rd Oct 2011
Give it a go
If you have never been to an AVN event I would encourage you to do so. At the end of the day you may well decide it's not for you, but you'll definitely pick up some ideas you can take back to your office and use. AVN is as much about attitude and positioning of accounting practices as it is about selling them a load of software resources. Whether or not you decide to go, do get a copy of Steve Pipe's latest book and see what other firms are doing, it really is inspirational stuff.
7th Sep 2011
See Notice 741A
VAT Notice 741A, updated January 2010 sets out the rules here - basically B2B supplies of services (other than the list of special cases) to a business that "belongs" in another EU member state is outside the scope of UK VAT and the customer accounts for local VAT under the reverse charge rules.
Section 5.2 of that Notice explains the rule.
So, in your case, no UK VAT is chargeable.
23rd Aug 2011
We use a standard approach across the board, but with some discretion. For example, with new tax return cases we usually receive all the documents we need for KYC in order to prepare the return so we don't need to ask for anything additional.
We always ask for ID and proof of address even for VAT, bookkeeping and simple accounts. I have never encountered any resistence, new clients have often just supplied the same documents when opening a new business bank account so have no objection to providing them to us. Most people these days seem to carry a photo driving licence anyway, so that's the ID covered quite painlessly.
Where we do have challenges is with charities and voluntary organisations with large boards of trustees or management. We take a risk-based, practical approach in those cases - we usually ask for ID and proof of address for all trustees, but are relaxed if the odd one is missing providing we cover the managing and most active trustees. In the case of locally-based celebrities we know who they are and where they live, so we wouldn't press the point if Lord so-and-so doesn't provide a copy of his passport!
15th Aug 2011
Don't forget NICs
This sounds like one of those categories of worker where HMRC recognise them as self-employed for tax purposes, but still want Class 1 NICs. Orchestra musicians are treated the same by most West End theatres. Just make sure you deduct income which has suffered Class 1 NICs in working out profits liable to Class 4.
13th May 2011
He made me laugh anyway - https://www.accountingweb.co.uk/blogs/jstokdyk/editor039s-blog/apprentice-didn-t-take-long-did-it
13th Mar 2011
Not sure what the problem is here. Technically, maybe, it's not AIA because solar panels would actually qualify for 100% FYA under the enhanced capital allowances regime for energy efficient/saving plant and equipment. Either way you get full capital allowances.
13th Mar 2011
Not just yet
Companies House and HMRC working to the same standard? Whatever next!
Both currently work to the same standard - paper accounts filed by post! From April, HMRC will only accept company accounts electronically as iXBRL files (with CT computations also in iXBRL). Companies House was working with only XBRL - similar but not quite the same - until last September, but will now accept iXBRL, but only for dormant and small audit-exempt companies, either full or abbreviated accounts. There is a joint filing service accessible from the Companies House website.
We have been filing abbreviated accounts online for years using the interactive PDF downloadable from Companies House WebFiling - it's the best way to make sure accounts arrive on time.
Once software suppliers get their iXBRL accounts running for HMRC submission I am sure we will see most of the major accounts packages adding the facility to file at Companies House too.
Companies House does offer a template for filing full small company accounts online, but I couldn't recommend it - it takes ages to fill in, and companies rarely want to file full as opposed to abbreviated accounts.