If someone close is handling affairs they will have a lot to do and it will be emotionally draining. Chasing customers for payment will not be fun so having one who wants to pay will be some relief. An email advising your position will probably be well received and then wait.
i have seen that HMR&C struggle a bit if a monthly payment does not arrive between the 5th and the 22nd of the following month which appears to be the case here. I always recommend that people do not pay early.
I started with AAT because at the time I was self-employed and considering adding book keeping to the services I offered. I went straight in to year two because I had two A levels (this was in the 1990s) but because I had no relevant experience struggled a bit until I picked up a year one text book to fill the gaps. I subsequently started working in accounts departments and took CIMA.
I don't think I needed anything from the AAT studies to help with CIMA so going straight in wouldn't be a problem as far as passing it is concerned. However, I do think that CIMA does not help understanding of the day to day mechanics of an accounts department. At one point we recruited someone who was in her third year of CIMA but she had never opened a cash book in her life and had a lot to learn about how an accounts department works.
I qualified with CIMA twenty years ago so things may be different now. I still find courses and events that interest me which helps with CPD. These aren't all directly accountancy-related. Mental health and neuro-diversity feature at the moment.
So my answer to the OP is that not taking AAT isn't a hindrance to CIMA success but taking it could be beneficial for your career.
I have always thought that an employee's tax code is between them and HMR&C. The employer is not responsible for its correctness but is responsible for doing what they are told and applying it.
As payroll manager I do have staff come to me with questions and I can show them what has been reported to HMR&C and what impact it should have but I always stress that I am not giving professional advice and I can't talk to HMR&C - they wouldn't let me anyway.
One of the (many) downsides to RTI in my experience is that if changes are not reported in chronological order errors arise. A taxpayer moving employment could be reported as having started the new job before the report about leaving the old job comes through so HMR&C think they have two jobs and issue a tax code accordingly. And if company cars are involved then the errors are even worse.
Is it simplest for the director to repay the costs of the fuel card in full via a recharge invoice from the company and then continue to make mileage claims as before? There would then be no benefit from the fuel purchased by the company.
The director could pay the fuel card directly but that might look a tad dodgy if nothing goes through the company books.
When I studied my company paid for books and courses. Study was mostly on my own in the evenings and sometimes in college at a weekend. I had the morning off for a morning exam and the full day if it was in the afternoon. I work in industry, not practice.
The idea of having a few study days off just before an exam surprises me. You can't learn it all in 48 hours. Study/revision started soon after the results of the previous exam came out.
No wind up intended but certainly tongue in cheek. My mind just went down the "possibility that holiday pay can be below minimum wage" rabbit hole and ended up in the "some employers would try to get away with it if they could" warren.
Oh, and I would like to change my alias to my real name but last time I tried it couldn't be done so I am stuck with it.
My answers
Is it legal to not use a tax code that HMR&C have issued?
If someone close is handling affairs they will have a lot to do and it will be emotionally draining. Chasing customers for payment will not be fun so having one who wants to pay will be some relief. An email advising your position will probably be well received and then wait.
i have seen that HMR&C struggle a bit if a monthly payment does not arrive between the 5th and the 22nd of the following month which appears to be the case here. I always recommend that people do not pay early.
If client is registered for VAT presumably they have to issue VAT invoices so there will be something to put in Box 1 as well as the other boxes.
I started with AAT because at the time I was self-employed and considering adding book keeping to the services I offered. I went straight in to year two because I had two A levels (this was in the 1990s) but because I had no relevant experience struggled a bit until I picked up a year one text book to fill the gaps. I subsequently started working in accounts departments and took CIMA.
I don't think I needed anything from the AAT studies to help with CIMA so going straight in wouldn't be a problem as far as passing it is concerned. However, I do think that CIMA does not help understanding of the day to day mechanics of an accounts department. At one point we recruited someone who was in her third year of CIMA but she had never opened a cash book in her life and had a lot to learn about how an accounts department works.
I qualified with CIMA twenty years ago so things may be different now. I still find courses and events that interest me which helps with CPD. These aren't all directly accountancy-related. Mental health and neuro-diversity feature at the moment.
So my answer to the OP is that not taking AAT isn't a hindrance to CIMA success but taking it could be beneficial for your career.
I have always thought that an employee's tax code is between them and HMR&C. The employer is not responsible for its correctness but is responsible for doing what they are told and applying it.
As payroll manager I do have staff come to me with questions and I can show them what has been reported to HMR&C and what impact it should have but I always stress that I am not giving professional advice and I can't talk to HMR&C - they wouldn't let me anyway.
One of the (many) downsides to RTI in my experience is that if changes are not reported in chronological order errors arise. A taxpayer moving employment could be reported as having started the new job before the report about leaving the old job comes through so HMR&C think they have two jobs and issue a tax code accordingly. And if company cars are involved then the errors are even worse.
I had six of these. There are no links in them to click on to get any malware.
Is it simplest for the director to repay the costs of the fuel card in full via a recharge invoice from the company and then continue to make mileage claims as before? There would then be no benefit from the fuel purchased by the company.
The director could pay the fuel card directly but that might look a tad dodgy if nothing goes through the company books.
When I studied my company paid for books and courses. Study was mostly on my own in the evenings and sometimes in college at a weekend. I had the morning off for a morning exam and the full day if it was in the afternoon. I work in industry, not practice.
The idea of having a few study days off just before an exam surprises me. You can't learn it all in 48 hours. Study/revision started soon after the results of the previous exam came out.
No wind up intended but certainly tongue in cheek. My mind just went down the "possibility that holiday pay can be below minimum wage" rabbit hole and ended up in the "some employers would try to get away with it if they could" warren.
Oh, and I would like to change my alias to my real name but last time I tried it couldn't be done so I am stuck with it.