The Happy Accountant

HMRC publishes an introduction and a list of guiding questions to help you to decide whether you fall inside or outside IR35.
You will need to examine whether IR35 applies on a “contract by contract” basis.  It is possible to have some contracts within IR35 and some outside IR35
The circumstances of your “intermediary” is also a [...]

… and other non-geographic numbers.
In recent years, more and more companies have been moving to “non-geographic” numbers (generally with a dialing code starting with 05 and 08, or worse still, a premium number which begins with 09).
If you have an inclusive tarif which means that all calls to geographical landlines are “free” (well, included in [...]

Once a payroll is in operation, HMRC lay down certain requirements as to what records and information needs to be kept.  These include:

employees names, addresses (and their dates of birth)
gross pay, NICs, PAYE, other deductions, net pay (keeping a copy of their payslip would normally satisfy this requirement, assuming the payslip contained all the correct [...]

Logically, the basics of payroll are straightforward but unfortunately, there are various rules and thresholds which can make actually operating a payroll less so.
In calculating an employee’s pay, normally, you begin with their gross pay and then work out the deductions.  After taking away all the deductions, the net pay figure is what is left owing to [...]

It is generally possible to register as an employer by telephone or email (if special circumstances apply, you may have to register via and HMRC office).  Either way, you will need the following information to hand:

general information about yourself and your company (including your national insurance number and UTR number - unique taxpayer reference number)
information [...]

As soon as you take anyone on where any of the following conditions apply, you need to register with HMRC as an employee.

the employee already has another job
the employee receives a pension (state or occupational)
the employee will earn at or over the PAYE (tax) threshold
the employee will earn at or over the lower earnings threshold [...]

For anyone who has a self-assessment tax return due.  Remember that the final deadline for both on-line filing of your return and payment of your 2006-07 tax liability is 31 January 2008.  You may also have a payment on account to make by the same date.
There is an automatic fixed penalty of £100 for late [...]

People to tell: 

Your customers
Your employees
 Your suppliers
Your bank
HMRC (the tax man)
Professional bodies/trade associations

 Other things to do:

maximise the marketing opportunity
change your business stationery
obtain a new domain name and relaunch your website.
update all your advertisements

From 1 August 2007, HMRC are changing the fuel rate for company cars (which is the fuel element of the mileage rate).  Unfortunately, the mileage rates themselves are not changing.

You must register for VAT with HMRC.  This can be done using a paper form or online.  Once registered, you generally have to keep reocrds of:

the VAT you charge on your sales (output VAT)
the VAT you have paid on your purchases (input VAT)
the total amount of sales excluding VAT
the total amount of purchases excluding VAT

However, [...]