// JavaScript Document
		<!--
		function tips(){
		var tips = new Array();

tips[0]="These days it is possible for the VAT man to turn up unannounced and there is no regular cycle – could be more than once a year or once in 5 years. If the visit is without appointment you do not have to allow entry to your premises, you can insist on an appointment to give you time to prepare.";
tips[1]="If you use work computer equipment, phones, blackberries etc at home (eg for personal use as well as for your job), ensure your company has a policy governing use of these devices for your job to avoid being liable for a personal tax charge.";
tips[2]="Employers who offer childcare vouchers can save £373 a year in NI contributions for each employee using them. As employees can also make big savings, consider a scheme as a staff benefit. On 2007/8 figures, the maximum that each parent can save is £1196 per year for a 40% taxpayer.";
tips[3]="Unless the appointment is for ante-natal care or is a reasonable adjustment under disability legislation, there’s no legal requirement for you to give time off to staff for medical appointments. Even if they are unable to book it in their own time. Perhaps suggest it is made at the beginning or end of the day.";
tips[4]="A nursery owner was the first employer to be prosecuted for failing to pay the National Minimum Wage. She was fined £2500 plus costs. Make sure you’re paying at least £5.52 an hour for over 22s since 1 October 2007.";
tips[5]="Tax law now says only one phone per employee can be tax exempt. However, you get to choose if you have 2 phones. Simply treat the one with the most private calls as exempt.";
tips[6]="If you get an e-mail asking you to provide your credit card details etc to obtain a tax repayment, simply ignore it. However, you can now check if the Taxman’s heard of the scam via his website.";
tips[7]="Paper tax returns must now be in by October 31 or you’ll incur a penalty of £100. Online filing gives you until January 31 2008, but don’t leave it to the last minute as you must receive and activate your user ID and PIN.";
tips[8]="Certain claims management firms are apparently paying employees to divulge confidential accident details. Avoid this problem by relocating your accident book and making it clear that co-operation with these firms is a sackable offence.";
tips[9]="The interest rate you can charge late payers is base rate (5%) plus 8% on a simple basis. Use a straightforward formula to check that the figures are correct. Visit the Bank’s website for the current base rate.";
tips[10]="The good news is that you are covered for purchases made overseas if you paid with a credit card. But the card must have been issued to you personally (not your company).";
tips[11]="The info that you are required to give to register with sites such as Facebook could be very valuable to fraudsters. Banks may even decline reimbursement if you have given away ID details recklessly.";
tips[12]="IF your bank loses a cheque don’t be fobbed off with a poor excuse. You can expect compensation for inconvenience plus the face value of the cheque if it can’t be replaced.";

var tipslength = tips.length;

var rnd_no = Math.floor(tipslength*Math.random());

document.getElementById("tipoftheweek").innerHTML = tips[rnd_no];
}

//-->