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Starting Up in Business

It is the ambition of many people to run their own business. business and personal affairs of the partners are not Some may have been made redundant and find themselves legally separate. A further possibility is to use what is with free time and financial resources. Others make the known as a Limited Liability Partnership (LLP). decision to start up in business to be more independent and obtain the full financial reward for their efforts. The business affairs are separate from the personal Whatever the reason, a number of dangers exist. Probably affairs of the owners, but there are legal regulations to the greatest concern is the possibility of business failure. Read on for guidance on some of the factors which need to The appropriate structure will depend on a number of factors, including consideration of taxation implications, the legal This factsheet cannot cater for every possibility and any decisions should be supported by professional advice. Business stationery
There are minimum requirements for the contents of Initial considerations
business stationery, both paper and electronic, which will depend on the type of business structure. In order to make your business a success there are a number of key factors which should be considered: Books and records
All businesses need to keep records. They can be commitment - starting a business is demanding. Determination and enthusiasm are essential maintained by hand or may be computerised but should contain details of payments, receipts, credit purchases and  skills - you will need managerial, financial, technical and sales, assets and liabilities. If you are considering purchasing marketing skills. If you do not have these skills computer software to maintain your records, obtain personally, they can be found in a partner or employee, Accounts
 your product or service should have a proven or tested market, but must not conflict with the patent or rights of The books and records are used to produce the accounts. If the records are well kept it will be easier to put together the accounts. Accounts must be prepared for HMRC and if a In addition to these general considerations there are a company is formed there are strict legal requirements as to their layout. The accounts and company tax return must now The business plan
be submitted electronically to HMRC in a specific format (iXBRL). Presently Companies House do not require annual The business plan is the key to success. If you need finance, accounts to be submitted electronically in iXBRL format, no bank manager will lend money without a sensible plan. however there is software available to cater for electronic Your plan should provide a thorough examination of the way in which the business will commence and develop. It should A company and a LLP may need to have an audit and will describe the business, product or service, market, mode of need to make the accounts publicly available by filing them at operation, capital requirements and projected financial Companies House within a strict time limit. Taxation
Business structure
When starting in business, taxation aspects must be There are three common types of business structure: This is the simplest form of business since it can be The type and rate of taxation will depend on the form of established without legal formality. However, the business structure. However, the taxable profit will business of a sole trader is not distinguished from the normally differ from the profit shown in the accounts due to certain expenses which are not allowed for tax purposes and the timing of some tax allowances. Payment of corporation tax must be made online. A partnership is similar in nature to a sole trader but because more people are involved it is advisable to draw up a written agreement and for all partners to be The rates of NI contributions are generally lower for a aware of the terms of the partnership. Again the sole trader or partnership than for a director of a company but the entitlements can also differ. In a How we can help
company, it may be possible to avoid NI by paying dividends rather than salary. Whilst some generalisation can be made about starting up a business, it is always necessary to tailor the strategy to fit your situation. Any plan must take account of your Correctly accounting for VAT is an essential part of any business and neglect may result in a significant loss. Whilst business success can never be guaranteed, When starting a business you should consider the need professional advice can help to avoid some of the problems to register for VAT. If the value of your taxable sales or services exceeds the registration limit you will be We would welcome the opportunity to assist you in formulating a strategy suitable for your own requirements. Employing others
We can also provide key services such as bookkeeping, management accounts, VAT return and payroll preparation at For the business to get off the ground or to enable expansion, it may be necessary to employ staff. It is the employer's responsibility to deduct income tax and national insurance and to account for student loan deductions. The balance must then be paid over to HMRC.
For information of users: This material is published for the information of clients. It provides only an
Payroll records should be carefully maintained. overview of the regulations in force at the date of publication, and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss You will also need to be familiar with employment law. occasioned by any person acting or refraining from action as a result of the material can be accepted by the authors or the firm. Premises
There are many pitfalls to be avoided in choosing a property. Consideration should be given to the following:  physical restrictions such as access. Insurance
Comprehensive insurance for business motor vehicles and employer's liability insurance are a legal requirement. Other types of insurance such as public liability, consequential loss, business assets, Keyman and bad debts should be considered. Pensions
Putting money into a pension scheme can be a way of saving for retirement because of the favourable tax rules. The latest reforms, under Pensions Act 2008, have brought about a new requirement on UK employers to automatically enrol all employees in a pension scheme and to make contributions to that scheme on their behalf. Enrolment may be either in to an occupational pension scheme or the National Employment Savings Trust (NEST). Compliance with the new regulations will take effect for the largest employers first, starting from 2012.

Source: http://pep.faze.co.uk/uploads/resources/pep20121220171037.pdf?PHPSESSID=2f6c138ad2b55cc7518bee08eb925c8e

Development and implementation of bridge management system in aomori prefectural government

Development and Implementation of Bridge Management System in Aomori Prefectural Government Abstract Aomori Prefecture is located at the north end of Main Island of Japan, surrounded by sea on three sides and known as one of the heavy snow area in Japan. In the western region facing to Nippon Sea, severe salt damage has been observed on the bridges on the coastal roads due to the sa

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