Где найти формы налоговых деклараций для самозанятых предпринимателей за прошлые годы?

Формы налоговых деклараций для самозанятых предпринимателей:

Tax Return 2012:
http://www.hmrc.gov.uk/forms/sa100.pdf

Tax Return 2011:
http://www.hmrc.gov.uk/forms/2011/sa100.pdf

Tax Return 2010:
http://www.hmrc.gov.uk/forms/2010/sa100.pdf

Tax Return 2009:
http://www.hmrc.gov.uk/forms/sa100li-2009.pdf

The cheapest photo printing websites

Looking for a cheapest photo printing website to print off your photos online? Here's a round-up of the different online photo-printing websites and how much they cost.

Digital cameras mean you can view your holiday snaps instantly, delete any dodgy poolside poses and download photos to your PC at the click of a mouse.

But what about printing? Printers designed to work with a home PC are pretty slow and don't always produce the best quality. Even if you've got a top-of-the-range printer, ink and photographic paper can be expensive, especially when you’ve merrily snapped away several hundred frames within the space of a week.

Online photo printing

Services such as Snapfish allow users to upload digital photos from a camera or mobile phone and then order prints which arrive in the post. If a simple photo is not enough they will put your favourite shots on to a calendar, t-shirt, mouse-mat, mug or any other ‘photo gift’ format. These can make great Christmas presents for friends and family.

Online services typically use the same minilab machines as high-street labs, thereby offering identical print quality. They are generally quick and convenient to use but you will need a broadband connection to upload the files.

I discovered the delights of online printing a few of years ago after a month-long trip backpacking round Australia. I uploaded photos from my camera to kodakgallery.co.uk, ordered a few snaps which soon arrived in the post, stuck them on the wall and duly forgot all about it.

However the service came into its own a few months later when my PC broke down and I lost everything on the hard drive. When I’d stopped crying over the loss of my music collection and back catalogue of articles, I remembered that my holiday memories were securely saved on the internet and I could log in and see them any time I wanted from any PC.

How much does it cost?

Kodak is similar to its rivals in that the cost per print goes down the more you order. Prices for 6x4” prints range from 5p to 10p and collages – where a selection of photos are grouped together in one display – start at £1.29 for a 7x5” collage and go up to £20.99 for a 30x20” size.

Photobox.co.uk is one of the most popular photo printing sites. Prices start at 12p for a 6x4” photo but cost 8p/print if you order more than 200 at one time and go down to just 5p if you order 500 or more photos. At the moment it’s offering some good deals in its Christmas shop including 2012 calendars from £11.99 – made up of your own photos – and Christmas cards

If you plan to order more than 250 photos, Bonusprint.co.uk also works out pretty cheap. The company made its name with high street stores and a postal development service but its website is now big business. Like the other sites it offers range of print sizes and 6x4” prints cost just 6p each if you order more than 200. It also offers photo books for between £7.99 and £49.99 depending on the size, canvass prints from £32.99 and photo mugs from £5.99.

Snapfish is worth a look too. After uploading your pictures you can order poster prints, photo books, mugs and stationary – and it also lets you import photos from Flickr.

As well as being convenient, you should find online printing also works out cheaper than using a high street store or kiosk to print snaps. Producing prints from a memory card or CD within the hour costs around 30p for a single photo although 24 hour services are cheaper – however, they’re still much more expensive than printing websites.  

Supermarkets

Asda, Boots and Tesco all provide online printing services too. Generally the supermarkets are more expensive than the other websites if you just want a handful of prints, but they work out the best value if you want to order 200 or more pictures as the price drops to just 5p per print.

Finally, here’s a nifty table of costs so you can see it all at a glance: 

Site or store	Cost of printing one 6x4” photos	Cost of printing 150 6x4” photos
Snapfish	9p	£13.50 (9p each)
Photobox.co.uk	12p	£18 (12p each)
Bonusprint.co.uk	14p	£12 (8p each)
Asda.com	15p	£15 (10p each)
Bootsphoto.com	18p	£27 (18p each)
Tescophoto.com	20p	£15 (10p each)

source: http://www.lovemoney.com/news/household-bills/shopping-around/1745/the-best-online-printing-websites

What information do you need to register new limited company in UK?

Company Name and Address

Your company name must not contain any words considered to be sensitive or be the same as an existing name on the register. You can check name availability before you start by using WebCHeck service.

Every company must have a registered office within the UK which is the official legal address of the company. It must be a physical address (i.e. not a PO Box without a physical location) as Companies House will use this address to send correspondence to.

Officer Details (Director and Secretary)

To incorporate a private limited company you need at least one director, who has to be over 16 years of age. You may also have a secretary, but this is optional. The information you will need to supply for each officer includes:

• full name
• usual residential address (not displayed on public record)
• service address (can be the same as the registered office)
• country/state of residence (i.e. the country or state where the address is situated)
• nationality, occupation, date of birth and any former names (that have been used for business purposes in the last 20 years).
• 'consent to act' information – in place of a signature you will need to provide 3 items of personal information from the following 7 categories: Town of birth, Last 3 digits of telephone number, Last 3 digits of National Insurance number, Last 3 digits of Passport number, Mothers maiden name, Eye Colour, Fathers first name.

You may also have officers that are companies or firms, and for these you will need to supply the company or firm name, its registered office address, details of the legal form of the company, where it is registered and if applicable its registration number.

Share Capital and Shareholder Details

You will need to supply the name and address of each initial shareholder in the company (known as a subscriber); as well as the number and class of shares, amount paid on each share, nominal value of the shares, currency and totals. Prescribed particulars of rights attached to shares will also need to be supplied (i.e. details of voting, distribution, dividend and any redemption rights attached to the shares).

Transform yourself from self-employed to limited company

Perhaps the best way to take total control of your tax affairs is to 'incorporate'. This involves setting yourself up in business as a private limited company and channelling all (or most) of your income through your own 'personal tax haven'.

By starting your own company, you can move away from being taxed as an employee and paying income tax and National Insurance contributions (NICs) through the PAYE (Pay As You Earn) system. Instead, your company get taxed on its profits after legitimate business expenses.

Meanwhile, to avoid income tax and NICs, you take a modest salary from your firm and boost your earnings with tax-efficient share dividends. Here's a practical example of how this works.

Make work less taxing

Let's assume that your company collects, say, £60,000 a year in fees from various clients. Of this, your business pays you a small salary of £107 a week, or £5,564 a year. As this is below the lower threshold for employee NICs, you pay no National Insurance on this wage. In addition, there is no income tax to pay on this mini-salary, as it falls within your personal tax allowance of £8,105.

Next, assume that your company has 1,000 shares, all of which you own. Every six months, you declare a cash dividend on these shares of, say, exactly £1.8455 per share. This gives you an extra £18,455 twice a year, which totals £36,910.

Share dividends are taxed much more lightly than earned income. In fact, thanks to a notional 10% tax credit, basic-rate (20%) taxpayers pay no tax on dividends. For higher-rate (40%) taxpayers, the tax is 32.5%, reduced to 22.5% after the 10% notional tax credit. However, this extra tax is paid only on the slice of dividends in the higher-rate tax threshold, which starts at £34,370 of taxable earnings.

In effect, you've received total earnings of £42,474 from the £60,000 paid to your private company. As all of this falls below the threshold for higher-rate tax of £42,475, it is entirely tax-free. In short, the score is: you 100%, HM Revenue & Customers (HMRC) 0%!

Make your company pay

While you pay zero personal taxes on the above earnings, HMRC will get its pound of flesh one way or another. It does this by charging your company corporation tax. In the above example, your company received £60,000 over the course of a year and paid you a salary of £5,564. This sum is offset against corporation tax, reducing the company profit to £54,436.

Although dividends don't reduce this profit any further, all legitimate business expenses do. For the sake of argument, let's say that your company offsets £4,436 in expenses against tax, reducing the final profit to £50,000.

The standard rate of corporation tax for small businesses is 20%, thus generating a tax bill of £10,000. This is the only tax paid by your company (except for VAT on purchases, of course).

What's more, your company is solvent, as it has spare cash remaining of £3,090, as follows:

Revenues	£60,000
Salary	-£5,564
Dividends	-£36,910
Expenses	-£4,436
Corporation tax	-£10,000
Surplus	£3,090

A river of red tape

Of course, not everyone can set up a company and start a business overnight. If you quit your job and return to the same firm as a consultant paid via your own private company, HMRC might take a dim view of this move. It could argue that you are an "employee at arm's length" and, under the provisions of an anti-avoidance rule known as IR35, could order you to pay tax as an employee.

Then again, if you're a genuine consultant or freelancer (as I am), then this sort of tax arrangement should be right up your street. Indeed, I ran my small business along these lines for six years, before overwhelming red tape and a bout of ill-health led me to become self-employed, rather than a company director.

Finally, if you do decide to set up your own company, then be prepared to be washed over by a flood of British bureaucracy. You must keep accurate records for HMRC and Companies House and, if you fail to file your company paperwork and pay its taxes on time, then expect to be fined thousands of pounds. Even so, this entirely legal tax loophole might work for you, as it does for millions of British workers.

source: http://www.lovemoney.com