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.: Runciman Hughes Associates Services :.

VAT & Customs advisory  VAT & Customs issues to be considered:   VAT VAT planning Margin schemes (dealers, global & auctioneers) Droit de suite Farmers flat rate scheme Partial exemption Penalties and investigations by HMRC Transfer of a Going Concern (TOGC) Property transactions Option to tax Reverse charge of services (new rules to be introduced 1Jan 2010) UK reverse charge of goods Tour Operators Margin Scheme (TOMS)   International supplies (VAT & Customs duty & excise) Call off stock, consignment stock Single European Authorisation (SEA) Importing & exporting general goods and works of art Customs Freight Simplified Procedure  Authorised Economic Operator (AEO) status application Delayed importation to customs free zones  Inward Processing Relief (IPR),  Outward processing relief (OPR) Temporary import (TI) & Customs warehousing Cities, Licences, carnets, Tariff classification, preferential rates of duty & Binding Tariff applications (BTI)  Anti-dumping duties     Bookkeeping, Accounts & other taxes   RHA can supply a full bookkeeping and accounts service to any type of business..    We specialise in the Art Market and the intricacies of the auctioneers, dealers and global margin schemes.   RHA will prepare and agree with HMRC direct taxes & other indirect taxes: Corporation Tax (CT) Self Assessment Taxes on land & property Capital Gains Tax (CGT) PAYE Stamp duty Insurance Tax (IPT)   Customs submissions:   We have full access to the Customs Tariff and therefore can assist with all issues regarding the clearance through customs for the import or export of goods.   Electronic frontier, supplementary declarations and final declarations. Intrastat returns EC sales lists Carnet applications Customs Licences BTI applications

Returns & Reporting to HMRC   With the introduction of the new tax penalty regime with penalties ranging up to 100% of the VAT liability, can you afford not to ensure that you statutory returns to HMRC are complete & correct?   Let RHA prepare or scrutinise your VAT, Intrastat, EC sales lists etc and electronically submit them to HMRC on your behalf.  VAT registration – what is your supply, is it beneficial to register before you reach the VAT thresh-hold The VAT return Registering overseas entities for VAT in the UK/EU Intrastat Returns (acquisition & despatch), EC Sales list, goods & services Imports & export declaration service   Training   RHA can provide in house VAT and Customs training.  Do you have any specific training requirements?  Please contact RHA to discuss an in- house training programme/session.                                      RHA also runs full and half day training programmes, here is a sample of topics to be covered.  Please contact RHA to discuss what you want.   Business start up & growth Accounting for VAT and correctly filling in the VAT Return   Selling goods outside the UK Importing & Exporting Trading with customers in other EU countries Intrastat Returns Sales lists (goods & services)   Selling and buying services The impact of the new place of supply rules if you get it wrong   What input VAT can I claim back?  What are the output VAT implications? Staff entertaining Customer entertaining Cars, vans and fuel Gifts and samples Other   Supply Chain Security and HMRC initiatives Authorised Economic Operator (AEO) CTPAT (US) Automated Import Automated Export EORI CFSP