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Q: I will be taking over a business in January 2006. Can you tell me how much (as a percentage), will I have to pay for personal income tax (i.e. the money I take as my salary out of the business).

Nov 21 2005

Answered by: Clive Lewis     Ask a question

You do not mention whether the new business will be trading as a sole trader, a partnership or a limited company. Nor have you mentioned the profits you are likely to make. As a very rough guide it is advisable to set aside 25% of your turnover to cover your tax and national insurance liability. This is best done by transferring the money to an account outside the business. If the money is retained within the business it is easy to use it as working capital and it not be available when need to make payments to HM Revenue and Customs. By regularly (monthly or quarterly) preparing management accounts, which tell you how much profit the business is making, you can check whether the sum put aside will be adequate or excessive and you can adjust the amount accordingly

 
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