{"id":15,"date":"2009-04-29T14:19:23","date_gmt":"2009-04-29T14:19:23","guid":{"rendered":"http:\/\/jackross.com\/?p=15&amp;option=com_wordpress&amp;Itemid=41"},"modified":"2009-04-29T14:19:23","modified_gmt":"2009-04-29T14:19:23","slug":"budget-2009","status":"publish","type":"post","link":"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/","title":{"rendered":"Budget 2009"},"content":{"rendered":"<table>\n<tbody>\n<tr>\n<td width=\"100%\">The 2009 Budget<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table>\n<tbody>\n<tr>\n<td valign=\"top\"><strong>Budget Summary Introduction<\/strong><\/p>\n<p>Alistair Darling presented his second Budget speech in his usual calm,  quiet tones, occasionally having to raise his voice over the opposition  MPs&#8217; cries of astonishment at the awful economic statistics that he was  announcing. His predictions from last November, depressing though they  were, turned out to be far too optimistic. He tried to reassure us by  saying that things will get better next year, but how reliable are his  forecasts now? What is certain is that the Government is very short of  money, and will have to start raising cash from somewhere soon.<\/p>\n<p>Mr Darling&#8217;s delivery tended to disguise the significance of some of the  things he said: for example, he swept away New Labour&#8217;s repeated  promise not to raise the top rate of tax within the life of this  Parliament. In 2010\/11, income tax will be levied at 50% on those with  incomes above \u00a3150,000, and new rules on personal allowances will create  a 60% tax band for those earning just over \u00a3100,000. Mr Cameron hopes  to win an election on the back of Labour&#8217;s economic problems, but then  it will be his turn to try to fill the hole in the public finances &#8211; it  will be interesting to hear the Conservatives&#8217; proposals for doing this  as the election approaches.<\/p>\n<p>Meanwhile, HM Revenue &amp; Customs have been given new powers to  inspect taxpayers&#8217; records from 1 April 2009, and new severe penalties  may be imposed on people who have paid the wrong amount of tax  carelessly or deliberately. Some of the Budget announcements indicated a  further crackdown on tax avoiders and tax evaders. The Government &#8211;  whichever side is in &#8211; will be looking for money. We will continue to  provide support and advice when they come knocking.<\/p>\n<p><strong>Significant points<\/strong><\/p>\n<ul>\n<li>Income tax rates to rise for high earners in 2010\/11.<\/li>\n<li>Further increases to come in taxation of company cars.<\/li>\n<li>Tax relief for pension contributions to be restricted for high earners in 2010\/11.<\/li>\n<li>Increase in ISA investment limits.<\/li>\n<li>Extension of Stamp Duty Land Tax holiday to December 2009.<\/li>\n<li>First year allowances for purchases of plant for one year.<\/li>\n<li>New crackdown on tax evaders.<\/li>\n<\/ul>\n<hr \/>\n<p><strong>Personal Income Tax<\/strong><\/p>\n<p><strong>Tax rates and allowances (Table A)<\/strong><\/p>\n<p>The tax rates and allowances for 2009\/10 were as announced in November.  The allowances generally have been increased at above the rate of  inflation, and the rates of tax remain 20% and 40% (10% and 32.5% for  dividend income). The effect on the income tax liability of a person  with total income of \u00a350,000 is a reduction of about \u00a3696 when compared  with 2008\/09. However, if this is all salary, increases in NIC amounting  to \u00a3353 would reduce this saving.<\/p>\n<p>In November, increases in the top rate of tax for very high earners were  announced to take effect in 2011\/12. They have now been brought forward  to 2010\/11, and the top rate will become 50% rather than 45%. The  dividend rate will be 42.5%, up from the present 32.5%. These top rates  will apply to people with incomes over \u00a3150,000 a year.<\/p>\n<p>At the same time, for those with incomes over \u00a3100,000 a year, the  personal allowance will be restricted. At present the personal allowance  is relieved at the marginal rate, so it is worth 40% of \u00a36,475, i.e.  \u00a32,590. The amount of the allowance will be reduced by \u00a31 for every \u00a32  of income above \u00a3100,000 until it falls to zero. The effect of this will  be a marginal rate of income tax of 60% in the band of approximately  \u00a3100,000 &#8211; \u00a3113,000 within which the allowance is being withdrawn.<\/p>\n<p>The rates of income tax on discretionary trusts will also rise in 2010\/11 to<br \/>\nmatch the top rates of income tax.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Tip<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Consider advancing income into 2009\/10 to pay less tax, even if it is due earlier.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Furnished holiday lettings<\/strong><\/p>\n<p>For many years, losses arising on UK furnished holiday lettings have  been eligible for tax relief against other income. This will stop after  2010\/11. In the meantime, losses on letting of furnished accommodation  in the European Economic Area which satisfies the conditions for FHL  will be eligible for relief against other income.<\/p>\n<hr \/>\n<p><strong>Tax Credits<\/strong><\/p>\n<p><strong>Rates of credit<\/strong><\/p>\n<p>Many of the rates of tax credit have risen in line with inflation. The  figures that are most relevant to higher earners &#8211; the &#8220;family element&#8221;,  \u00a3545, and the level of combined income at which it starts to be  withdrawn, \u00a350,000 &#8211; remain unchanged.<\/p>\n<hr \/>\n<p><strong>National Insurance Contributions<\/strong><\/p>\n<p><strong>Rates and limits (Table D)<\/strong><\/p>\n<p>The rates of NIC remain unchanged. An increase is expected in 2011, but no further details of this were given in the Budget.<\/p>\n<p>The upper earnings limit, at which employee contributions drop from 11%  to 1%, has increased substantially this year in order to align it with  the level at which higher rate income tax is payable. Because different  amounts are subject to income tax and NIC (e.g. savings income, which is  not charged to NIC), it will be rare for the thresholds to coincide  exactly. What is certain is that the increase in the upper earnings  limit will significantly increase the NIC payments of high earners: a  higher proportion of their pay will be charged at 11% instead of 1%.<\/p>\n<p>A new threshold has also been introduced for 2009\/10. The &#8220;upper accrual  point&#8221; is the top limit for those on contracted-out pensions to enjoy  the contracting out rebates. For example, an employee with a  salary-related contracted-out scheme will pay 9.4% NIC on earnings  between \u00a3110 and \u00a3770 a week, then 11% on earnings between \u00a3770 and the  upper earnings limit of \u00a3844, then 1% on any earnings above that.<\/p>\n<p>These two changes together mean that the rates of NIC may be unchanged,  but the amounts of NIC deducted from the pay of high earners will  increase sharply between March and April. For example, a contracted-out  employee earning \u00a34,000pm will pay \u00a3307 rather than \u00a3277 &#8211; an increase  of 10%.<\/p>\n<hr \/>\n<p><strong>Employees<\/strong><\/p>\n<p><strong>Company cars and fuel (Table C)<\/strong><\/p>\n<p>There are no changes to the taxation of company cars and fuel for  2009\/10. The charge is based on a percentage of the list price for the  car and the same percentage of a fixed figure of \u00a316,900 for the fuel.  The percentage is linked to the CO2 emissions rating of the car.<\/p>\n<p>It had already been announced that there will be increases to tax  charges from April 2010 because the thresholds for CO2 emissions will be  lowered by 5g\/km: for most people this will add 1% to the percentage  that is applied to the list price of the car and to the standard figure  for fuel to give the taxable benefits in kind.<\/p>\n<p>A further 5g\/km will be taken off the thresholds for 2011\/12, leading to  a further 1% addition to most people&#8217;s percentages. For example, a  petrol-engined car with a rating of 150g\/km will have a percentage of  18% in 2009\/10, 19% in 2010\/11 and 20% in 2011\/12.<\/p>\n<p>The upper limit on list prices, currently \u00a380,000, will also be removed  in 2011\/12, so drivers of very expensive cars will see a substantial  increase in their tax charges.<\/p>\n<p><strong>Employee accommodation<\/strong><\/p>\n<p>Where an employer provides residential accommodation for an employee,  the taxable benefit in kind is calculated according to the rent paid by  the employer or the capital amount paid for the property. An avoidance  scheme has used the payment of a premium for a short lease to minimise  both the rent and the capital value. New leases taken out from 22 April  2009 will be subject to tax on the employee and NIC on the employer as  if the premium is a payment of rent which will be spread for tax  purposes over the whole period of occupation.<\/p>\n<hr \/>\n<p><strong>Savings<\/strong><\/p>\n<p><strong>Pension contributions (Table B)<\/strong><\/p>\n<p>For the current tax year, 2009\/10, pension contributions will be  relieved as in past years, with expected increases in the maximum  amounts of contributions and tax-free funds at retirement.<\/p>\n<p>Tax relief will be restricted for the highest earners &#8211; those with  incomes over \u00a3150,000 &#8211; from April 2011: instead of the current relief  at the marginal rate of 40%, the relief will be tapered to 20%, the same  level of relief that basic rate taxpayers receive, by the time income  reaches \u00a3180,000. There will be measures to stop people on very high  earnings paying unusually large contributions to take advantage of the  greater relief in advance of the change: if someone with earnings over  \u00a3150,000 pays contributions that are greater than \u00a320,000 and greater  than the regular contributions paid in previous years between 22 April  2009 and 5 April 2011, there will be a supplementary tax charge which  will have the effect of cutting the tax relief to 20%.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Tip<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Review pension contributions but watch the anti-avoidance rule.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Individual Savings Accounts<\/strong><\/p>\n<p>The limit for investment in tax-free ISAs increases from \u00a37,200 to  \u00a310,200. This higher limit will apply from 6 October 2009 for people  aged 50 and from 6 April 2010 for everyone else. Up to \u00a35,100 can be  invested in cash ISAs. As before, the balance has to be invested in  stocks and shares.<\/p>\n<p><strong>Venture capital schemes<\/strong><\/p>\n<p>Minor but significant changes have been made to the Enterprise  Investment Scheme, which encourages investment in unquoted trading  companies. It has been necessary for the company to use 80% of the money  raised within one year of the share issue and the remainder within two  years. This is relaxed so that the whole of the money must be spent  within two years. Up to 21 April 2009, half of an EIS investment in the  first half of a tax year could be &#8220;carried back&#8221; for tax relief in the  previous year. From 22 April 2009 onwards, the whole of any qualifying  EIS investment made up to 5 October in the tax year can be relieved in  the<br \/>\npreceding year.<\/p>\n<p>The Corporate Venturing Scheme and Venture Capital Trusts enjoy the same  relaxation in the time limit for spending the money raised from share  issues.<\/p>\n<p><strong>Foreign dividends<\/strong><\/p>\n<p>Individuals who receive dividends from UK companies enjoy a 10% tax  credit which is added to the net amount received to give the taxable  income. The tax credit is then set against the tax liability, which  means that a basic rate taxpayer has nothing to pay and a higher rate  taxpayer pays 22.5% of the gross amount &#8211; equivalent to 25% of the net  dividend. In April 2008, the tax credit rule was extended to recipients  of dividends from foreign resident companies as long as they owned less  than 10% of the shares.<\/p>\n<p>These rules will now be extended to holders of 10% of the shares and  above, as long as the country in which it is resident has a system of  tax on profits similar to corporation tax. The rule will also apply to  all dividends from offshore funds, unless they hold more than 60% of  their investments in interest-bearing assets, in which case the  distributions will be taxed as interest.<\/p>\n<hr \/>\n<p><strong>Capital Gains Tax<\/strong><\/p>\n<p><strong>Annual exemption and rate<\/strong><\/p>\n<p>The annual exempt amount for CGT rises from \u00a39,600 to \u00a310,100. Most  trusts enjoy half the personal exemption (\u00a35,050). The rate of CGT  remains unchanged at 18% on net gains after reliefs, losses and the  annual exemption. Entrepreneurs&#8217; Relief reduces the rate to 10% on the  first \u00a31m of gains on disposals of qualifying business assets.<\/p>\n<p><strong>Agricultural property<\/strong><\/p>\n<p>Holdover relief allows someone who gives away agricultural property to  pass on the CGT charge on the gift to the donee. Up to now, the relief  has only been available for land situated in the UK. From 22 April 2009,  land anywhere in the European Economic Area can qualify.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Tip<\/strong><\/td>\n<\/tr>\n<tr>\n<td>CGT rates are low: consider investing for gains, not income.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<p><strong>Inheritance Tax<\/strong><\/p>\n<p><strong>Rates and threshold<\/strong><\/p>\n<p>There are no changes to IHT rates. As previously announced, the nil rate  threshold rose on 6 April 2009 to gifts of up to \u00a3325,000.<\/p>\n<p><strong>Agricultural property<\/strong><\/p>\n<p>A 100% relief from IHT applies to the agricultural value of agricultural  property. Up to now, the relief has only been available for land  situated in the UK. From 22 April 2009, land anywhere in the European  Economic Area can qualify. It will also be possible to claim the relief  retrospectively where a charge arose on a transfer, including a death,  from 22 April 2003. Claimants will have at least a year from 22 April  2009 to ask for a refund.<\/p>\n<hr \/>\n<p><strong>Stamp Duty Land Tax<\/strong><\/p>\n<p><strong>Extended holiday<\/strong><\/p>\n<p>The one-year increase in the threshold for SDLT on residential property  to \u00a3175,000 is extended by a further four months to 31 December 2009.  After that, the 1% rate will again apply to purchases of residential  property for consideration above \u00a3125,000 in general, or \u00a3150,000 in  &#8220;disadvantaged areas&#8221;. Once the threshold is exceeded, SDLT applies to  the whole of the consideration: the charge on consideration of \u00a3176,000  is \u00a31,760, not \u00a310 (1% of the excess over \u00a3175,000).<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Tip<\/strong><\/td>\n<\/tr>\n<tr>\n<td>If you are buying a property within this band, do it in 2009.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<p><strong>Corporation Tax<\/strong><\/p>\n<p><strong>Rates of tax<\/strong><\/p>\n<p>The rates of corporation tax remain 28% for companies with profits over  \u00a31.5m and 21% for companies with profits up to \u00a3300,000, with a marginal  rate in between those levels of 29.75%. The calculations are more  complex for associated companies or those which receive dividend income.  The small companies rate was intended to rise to 22% on 1 April 2009,  but (as announced in November) this increase has been deferred to 1  April 2010.<\/p>\n<p><strong>Foreign dividends<\/strong><\/p>\n<p>The Budget has confirmed the introduction of a package of reforms to the  taxation of the foreign profits of UK corporate groups, including a tax  exemption for most foreign dividends. There will be associated changes  to restrict interest deductibility based on a worldwide debt cap, and  also to the Controlled Foreign Companies rules.<\/p>\n<hr \/>\n<p><strong>Business Tax<\/strong><br \/>\n<strong>Loss relief<\/strong><\/p>\n<p>In the Pre-Budget Report, Mr Darling announced that businesses would be  allowed to carry back losses and set them against profits for the last  three years instead of only the last 12 months. This has now been  extended to losses which are incurred in the accounting periods ending  in the period from 24 November 2008 to 23 November 2010 for companies or  the two tax years 2008\/09 and 2009\/10 for unincorporated businesses.  Losses can be carried back one year without limit. The extended carry  back is restricted to \u00a350,000. For example, \u00a350,000 can be carried back  three years from a company&#8217;s accounting period to 31 December 2008 and  \u00a350,000 can be carried back three years from the accounting period to 31  December 2009.<\/p>\n<p><strong>Car allowances<\/strong><\/p>\n<p>There are important changes to the capital allowance rules for cars from  April 2009. Up to now, cars which cost up to \u00a312,000 have been put in a  pool with other fixed assets and receive 20% writing down allowances;  cars costing over that figure have been kept separate and the maximum  WDA has been \u00a33,000. Cars with a CO2 emissions rating up to 110g\/km  currently enjoy a 100% first year allowance.<\/p>\n<p>For new cars bought from 1 April 2009 (companies) or 6 April 2009  (unincorporated traders) onwards, the allowances on all cars will be  related to the CO2 rating of the car. Very low rated cars will still  enjoy the 100% allowance. Cars with a rating up to 160g\/km will go into  the general pool and receive 20% allowances. Cars with higher ratings  will no longer have a \u00a33,000 restriction, but they will go into the  special rate pool and will only receive 10% allowances. There will no  longer be a balancing allowance when an expensive car is sold.<\/p>\n<p>There are detailed rules for &#8220;expensive&#8221; cars bought under the old regime and for cars with an element of private use.<\/p>\n<p><strong>Time to pay<\/strong><\/p>\n<p>The Business Payment Support Service, announced in November, will  negotiate &#8220;time to pay&#8221; arrangements for businesses which are  temporarily unable to pay their corporation tax, income tax or VAT. As  long as the schedule of payments is agreed before the date on which the  liability would have been due and is then adhered to, no default  surcharges on VAT or surcharges on income tax will apply, although  interest will accrue.<\/p>\n<p>The BPSS has been extended to cover the situation where a business  expects to make a loss in its current period which it will set off  against profits of previous periods. The expected current loss can be  taken into account in agreeing the level of payments which will be  required.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Tip<\/strong><\/td>\n<\/tr>\n<tr>\n<td>If you want to negotiate time to pay, do so before the due date.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Three-line accounting<\/strong><\/p>\n<p>The threshold for including simple three-line accounts on the tax return  will in future be linked to the VAT registration threshold, so it will  be set at turnover of \u00a368,000 for the tax year 2009\/10.<\/p>\n<hr \/>\n<p><strong>Value Added Tax<\/strong><\/p>\n<p><strong>Registration threshold<\/strong><\/p>\n<p>The threshold of VATable turnover for registering a business for VAT  rises by \u00a31,000 to \u00a368,000 from 1 May 2009. The level of turnover below  which a business can deregister also rises by \u00a31,000 to \u00a366,000.<\/p>\n<p><strong>Fuel scale rates<\/strong><\/p>\n<p>The VAT charge which applies where a business provides car fuel for  private use by a proprietor or employee increases slightly for return  periods commencing from 1 May 2009. The rates depend on the CO2  emissions rating of the car and have to be obtained from the full table  which is available on HM Revenue &amp; Customs&#8217; website. The rates will  change again on 1 January 2010 when the standard rate reverts to 17.5%.<\/p>\n<p><strong>Standard rate<\/strong><\/p>\n<p>There were no further announcements about the standard rate of VAT. The  temporary cut to 15% will therefore end on 31 December 2009, and the  rate will return to 17.5% on 1 January 2010. Measures have already been  announced to stop traders artificially advancing tax points for supplies  in order to charge 15% to people who cannot recover VAT in respect of  goods or services that will really be supplied after the rate rises.<\/p>\n<p><strong>Cross border supplies<\/strong><\/p>\n<p>New rules will apply to traders supplying services to customers in other  EU countries from 1 January 2010. There will be changes to the place of  supply rules, which make some such supplies chargeable to UK VAT and  some chargeable in the customer&#8217;s country, and there will be a new  requirement to report sales of services to HM Revenue &amp; Customs on a  quarterly basis. Anyone who is involved in international supplies of  services will need to make their systems ready in good time.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Trap<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Make sure you are ready if these changes affect you.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>There will also be a new electronic refund procedure for claiming back  VAT on business expenditure incurred in other member states to replace  the present paper-based system. The deadline for businesses submitting  claims will be extended from 6 to 9 months, and the time limit for the  authorities to pay the money will be shortened from 6 to 4 months.<\/p>\n<hr \/>\n<p><strong>Other Measures<\/strong><\/p>\n<p><strong>Offshore disclosure opportunity<\/strong><\/p>\n<p>In 2007, HM Revenue &amp; Customs encouraged people with undeclared  income or gains in foreign bank accounts to put their affairs in order  by owning up, with the promise of a maximum 10% penalty for failing to  pay the proper tax in earlier years. A further opportunity for those who  have not yet come forward will run from autumn 2009 until 31 March  2010. The level of penalty has not yet been announced, but it will  presumably be higher than 10%. This is described as a &#8220;final  opportunity&#8221;, which implies that HM Revenue &amp; Customs will then seek  to identify and penalise more heavily those who have not taken the two  chances offered.<\/p>\n<p><strong>Naming and shaming<\/strong><\/p>\n<p>There are plans to enable HM Revenue &amp; Customs to publish the names  of both corporate and individual taxpayers who incur a penalty because  they deliberately understated their tax liabilities by over \u00a325,000. In  addition, it is proposed that taxpayers who incur a similar penalty on  \u00a35,000 or more will be subjected to new reporting requirements: they  will have to submit more detailed returns for up to 5 years to show that  they have proper systems in place to be able to make a correct tax  return and enable HM Revenue &amp; Customs to monitor their compliance  with their obligations.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Trap<\/strong><\/td>\n<\/tr>\n<tr>\n<td>HMRC are cracking down hard: make sure your affairs are in order.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Corporate transparency<\/strong><\/p>\n<p>For accounting periods commencing after the Finance Bill receives Royal  Assent, large companies will be required to appoint a &#8220;senior accounting  officer&#8221; who will be required to certify to HM Revenue &amp; Customs  that the accounting systems in operation are adequate for the  preparation of accurate tax returns, or explain any inadequacies in the  system and confirm that they have been notified to the company&#8217;s  auditors.<\/p>\n<p><strong>Payment plans<\/strong><\/p>\n<p>Proposals were announced for taxpayers to agree Managed Payment Plans,  spreading their tax payments over a period straddling the normal due  date, and also for HM Revenue &amp; Customs to collect small outstanding  liabilities through the PAYE system. These measures will not come into  effect before 2011 or 2012.<\/p>\n<p><strong>Late filing and payment<\/strong><\/p>\n<p>The penalties for late filing of nearly all sorts of tax returns,  including income tax, corporation tax and PAYE but excluding VAT, will  be reformed starting in April 2010 with in-year penalties for late PAYE  returns. The new rules will cancel the long-standing remission of the  \u00a3100 late filing penalty under self assessment if there is no tax  outstanding.<\/p>\n<p>At the same time, the rules under which interest is charged on late  payment of tax will be reformed and made consistent. Monthly PAYE  liabilities will be subject to interest on late payment for the first  time from April 2010.<\/p>\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td bgcolor=\"#cccccc\"><strong>Tax Trap<\/strong><\/td>\n<\/tr>\n<tr>\n<td>In-year penalties and interest on PAYE is a big change.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Vehicle &#8220;scrappage&#8221;<\/strong><\/p>\n<p>As widely reported in advance, there will be an incentive of \u00a32,000  payable to anyone who trades in a vehicle which is at least 10 years old  against the purchase of a new vehicle. Half of this will be paid by the  Government, but the other half will be provided by the car companies.  The scheme will run from a date to be announced until 31 March 2010 or  until the agreed funding runs out.<\/p>\n<p><strong>HM Revenue &amp; Customs Charter<\/strong><\/p>\n<p>HM Revenue &amp; Customs will introduce a new statutory Charter by 31  December 2009. The precise contents are still subject to consultation,  but it will set out standards of behaviour and values to which the  Department will aspire in dealing with taxpayers and others. In the  context of the new, enhanced powers of inspection of taxpayers&#8217; affairs &#8211;  announced last year and taking effect on 1 April 2009 &#8211; these  safeguards for taxpayers could be very important, as long as the Charter  is a substantial document.<\/p>\n<p><strong>Closure of schemes<\/strong><\/p>\n<p>The Budget included, as usual, measures to close a number of specific  tax avoidance schemes. Artificial schemes may work in some cases, but  they are likely to have a short shelf-life and may in any case be  attacked by HM Revenue &amp; Customs through the courts.<\/p>\n<hr \/>\n<p><strong>Tax Tables<\/strong><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td colspan=\"3\"><strong>Table A<br \/>\nAllowances and Reliefs<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"right\"><strong>2009\/10<\/strong><\/td>\n<td align=\"right\"><strong>2008\/09<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>Allowed at top rate of tax<\/strong><\/td>\n<td align=\"right\"><\/td>\n<td align=\"right\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Personal Allowance<\/td>\n<td align=\"right\">\u00a36,475<\/td>\n<td align=\"right\">\u00a36,035<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Personal Allowance (65-74)*<\/td>\n<td align=\"right\">9,490<\/td>\n<td align=\"right\">9,030<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Personal Allowance (75 and over)*<\/td>\n<td align=\"right\">9,640<\/td>\n<td align=\"right\">9,180<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Blind Person&#8217;s Allowance<\/td>\n<td align=\"right\">1,890<\/td>\n<td align=\"right\">1,800<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>Allowed only at 10%<\/strong><\/td>\n<td align=\"right\"><\/td>\n<td align=\"right\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Married Couple&#8217;s Allowance (65-74)+*<\/td>\n<td align=\"right\">N\/A<\/td>\n<td align=\"right\">6,535<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Married Couple&#8217;s Allowance (75 and over)+*<\/td>\n<td align=\"right\">6,965<\/td>\n<td align=\"right\">6,625<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Income Limit for age-related allowances<\/td>\n<td align=\"right\">22,900<\/td>\n<td align=\"right\">21,800<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">+ only available if born before 6th April 1935.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">* Age allowances are reduced \u00a31 for every \u00a32 by which  income exceeds the income limit, until the age allowance is reduced to  the normal allowance. Personal allowance is reduced before married  couple&#8217;s allowance. MCA is reduced to a minimum of \u00a32,670 (2008\/09:  \u00a32,540).<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>Bands<\/strong><\/td>\n<td align=\"right\"><strong>2009\/10<\/strong><\/td>\n<td align=\"right\"><strong>2008\/09<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Starting (within basic rate band)*<\/td>\n<td align=\"right\">\u00a32,440<\/td>\n<td align=\"right\">\u00a32,320<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Basic<\/td>\n<td align=\"right\">37,400<\/td>\n<td align=\"right\">34,800<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Higher<\/td>\n<td align=\"right\">over 37,400<\/td>\n<td align=\"right\">over 34,800<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">* There is a 10% starting rate for savings income only.  If general taxable income exceeds the starting rate limit, the 10% rate  is not available.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Rates differ for General, Savings and Dividend income within each band:<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td align=\"left\"><strong>Rates<\/strong><\/td>\n<td colspan=\"3\" align=\"center\"><strong>2009\/10 and 2008\/09<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"right\">G<\/td>\n<td align=\"right\">S<\/td>\n<td align=\"right\">D<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Starting<\/td>\n<td align=\"right\">N\/A<\/td>\n<td align=\"right\">10%<\/td>\n<td align=\"right\">10%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Basic<\/td>\n<td align=\"right\">20%<\/td>\n<td align=\"right\">20%<\/td>\n<td align=\"right\">10%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Higher<\/td>\n<td align=\"right\">40%<\/td>\n<td align=\"right\">40%<\/td>\n<td align=\"right\">32.5%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"4\" align=\"left\">General income (salary, profit, rent) uses  starting rate and basic rate bands before savings income (interest).  Dividends are taxed as the &#8216;top slice&#8217; of income.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Table B<br \/>\nPension Contributions<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" align=\"left\">The maximum annual tax efficient gross contributions (up to age 75) in 2009\/10 are:<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" align=\"left\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td align=\"left\">&#8211; individuals:<\/td>\n<td align=\"left\"><\/td>\n<td align=\"left\">\u00a33,600 or 100% of earnings to \u00a3245,000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">&#8211; employers:<\/td>\n<td align=\"left\"><\/td>\n<td align=\"left\">\u00a3245,000 less employee contributions<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" align=\"left\">Maximum tax efficient fund (lifetime allowance) where benefits are taken in 2009\/10: \u00a31.75m.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" align=\"left\">Only current earnings count for the 100%  limit. It is no longer possible to use prior earnings or to carry back  contributions to earlier years.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Table C<br \/>\nBenefits In Kind<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Car Benefit Assessment 2009\/10<\/strong><\/p>\n<p>Charge based on a percentage of the initial list price of the car; the  percentage depends on the carbon dioxide emission ratings of the car, if  it has one. For older cars without a rating, the percentage depends on  engine capacity.<\/p>\n<p>For 2009\/10 the percentage for a petrol engine is 15% for ratings from  121g\/km &#8211; 135g\/km. The percentage increases by 1% for every complete  5g\/km in excess of this (i.e. at 140,145 etc), to a maximum of 35%.  Diesel cars have 3% added to this figure, but still have a maximum  percentage of 35%. A lower rate of 10% (13% diesel) is available for  cars with a rating up to 120g\/km.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Car Fuel Assessment<\/strong><\/p>\n<p>The benefit is calculated using the same percentage as that used for the  car benefit, applied to a standard figure of \u00a316,900 (unchanged from  2008\/09).<\/p>\n<p>The taxable amount is therefore between \u00a31,690 (10% &#8211; min.) and \u00a35,915 (35% &#8211; max.).<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<hr \/>\n<p><strong>National Insurance<\/strong><\/p>\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td colspan=\"3\"><strong>Table D<br \/>\nRates and limits for 2009\/10<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td align=\"left\"><strong>Class 1<\/strong><\/td>\n<td align=\"right\"><strong>Weekly<\/strong><\/td>\n<td align=\"right\"><strong>Monthly<\/strong><\/td>\n<td align=\"right\"><strong>Yearly<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Primary Threshold &#8211; employees (PT)<\/td>\n<td align=\"right\">\u00a3110<\/td>\n<td align=\"right\">\u00a3476<\/td>\n<td align=\"right\">\u00a35,715<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Upper Accrual Point (UAP)<\/td>\n<td align=\"right\">\u00a3770<\/td>\n<td align=\"right\">\u00a33,337<\/td>\n<td align=\"right\">\u00a340,040<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Upper Earnings Level &#8211; employees (UEL)<\/td>\n<td align=\"right\">\u00a3844<\/td>\n<td align=\"right\">\u00a33,656<\/td>\n<td align=\"right\">\u00a343,875<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"top\"><strong>Employer&#8217;s Contribution<\/strong><\/td>\n<td align=\"right\" valign=\"top\"><strong>Contracted In<\/strong><\/td>\n<td colspan=\"2\" align=\"right\" valign=\"top\"><strong>Contracted Out<\/strong><\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\"><\/td>\n<td align=\"right\" valign=\"top\"><\/td>\n<td align=\"right\" valign=\"top\">Salary Related Scheme<\/td>\n<td align=\"right\" valign=\"top\">Money Purchase Scheme<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">On earnings up to PT<\/td>\n<td align=\"right\" valign=\"top\">Nil<\/td>\n<td align=\"right\" valign=\"top\">Nil<\/td>\n<td align=\"right\" valign=\"top\">Nil<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">On earnings between PT and UAP<\/td>\n<td align=\"right\" valign=\"top\">12.8%<\/td>\n<td align=\"right\" valign=\"top\">9.1%<\/td>\n<td align=\"right\" valign=\"top\">11.4%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">On earnings above UAP<\/td>\n<td align=\"right\" valign=\"top\">12.8%<\/td>\n<td align=\"right\" valign=\"top\">12.8%<\/td>\n<td align=\"right\" valign=\"top\">12.8%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><strong>Employee&#8217;s Contribution<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Contracted in: 11% on earnings between PT and UEL, 1% above UEL.<br \/>\nContracted Out: 9.4% on earnings between PT and UAP; 11% from UAP to UEL; 1% above UEL.<\/p>\n<p>Earnings over \u00a395 per week qualify for benefit, and must be reported  under PAYE, but no NICs are payable until earnings exceed \u00a3110 per week.<\/p>\n<p>The reduced Class 1 rate payable by certain married women and widows is  4.85% for earnings between \u00a3110 and \u00a3770 per week, 1% above \u00a3770 per  week.<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\"><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\n<table border=\"0\" cellspacing=\"0\" cellpadding=\"5\">\n<tbody>\n<tr>\n<td align=\"left\" valign=\"top\">Class 2 (Self-employed)<\/td>\n<td colspan=\"2\" align=\"left\" valign=\"top\">Earnings over \u00a35,075 per year<\/td>\n<td align=\"right\" valign=\"top\">\u00a32.40 per week<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">Class 3 (Voluntary)<\/td>\n<td colspan=\"2\" align=\"left\" valign=\"top\">No limit applicable<\/td>\n<td align=\"right\" valign=\"top\">\u00a312.05 per week<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\">Class 4 (Self-employed)<\/td>\n<td colspan=\"2\" align=\"left\" valign=\"top\">Profits between \u00a35,715 and \u00a343,875<\/td>\n<td align=\"right\" valign=\"top\">8%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\" valign=\"top\"><\/td>\n<td colspan=\"2\" align=\"left\" valign=\"top\">Profits above \u00a343,875<\/td>\n<td align=\"right\" valign=\"top\">1%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"<p>The 2009 Budget Budget Summary Introduction Alistair Darling presented his second Budget speech in his usual calm, quiet tones, occasionally having to raise his voice over the opposition MPs&#8217; cries of astonishment at the awful economic statistics that he was announcing. His predictions from last November, depressing though they were, turned out to be far&hellip;&nbsp;<a href=\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\" class=\"\" rel=\"bookmark\">Read More &raquo;<span class=\"screen-reader-text\">Budget 2009<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"neve_meta_sidebar":"","neve_meta_container":"","neve_meta_enable_content_width":"","neve_meta_content_width":0,"neve_meta_title_alignment":"","neve_meta_author_avatar":"","neve_post_elements_order":"","neve_meta_disable_header":"","neve_meta_disable_footer":"","neve_meta_disable_title":"","neve_meta_reading_time":""},"categories":[8,5],"tags":[7,113],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.8.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Budget 2009 - Manchester Chartered Accountants<\/title>\n<meta name=\"description\" content=\"Read the budget for 2009 on Jack Ross Chartered Accountants website.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Budget 2009 - Manchester Chartered Accountants\" \/>\n<meta property=\"og:description\" content=\"Read the budget for 2009 on Jack Ross Chartered Accountants website.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\" \/>\n<meta property=\"og:site_name\" content=\"Manchester Chartered Accountants\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/jackrosstax\" \/>\n<meta property=\"article:published_time\" content=\"2009-04-29T14:19:23+00:00\" \/>\n<meta name=\"author\" content=\"Jack Ross\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Jack Ross\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"21 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\"},\"author\":{\"name\":\"Jack Ross\",\"@id\":\"http:\/\/my-brains.co.uk\/jackross\/#\/schema\/person\/d65ae99f63f346e53c611cb62a38c818\"},\"headline\":\"Budget 2009\",\"datePublished\":\"2009-04-29T14:19:23+00:00\",\"dateModified\":\"2009-04-29T14:19:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\"},\"wordCount\":4166,\"publisher\":{\"@id\":\"http:\/\/my-brains.co.uk\/jackross\/#organization\"},\"keywords\":[\"2009\",\"Budget\"],\"articleSection\":[\"Budget\",\"Tax\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\",\"url\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\",\"name\":\"Budget 2009 - Manchester Chartered Accountants\",\"isPartOf\":{\"@id\":\"http:\/\/my-brains.co.uk\/jackross\/#website\"},\"datePublished\":\"2009-04-29T14:19:23+00:00\",\"dateModified\":\"2009-04-29T14:19:23+00:00\",\"description\":\"Read the budget for 2009 on Jack Ross Chartered Accountants website.\",\"breadcrumb\":{\"@id\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/my-brains.co.uk\/jackross\/budget-2009\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"http:\/\/my-brains.co.uk\/jackross\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Budget 2009\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/my-brains.co.uk\/jackross\/#website\",\"url\":\"http:\/\/my-brains.co.uk\/jackross\/\",\"name\":\"Jack Ross Chartered Accountants Manchester\",\"description\":\"Manchester Accountants &amp; 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