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Applications with Direct Costs of $500,000 or More in Any One Year. This document describes the National Heart, Lung, and Blood Institute (NHLBI) implementation of the NIH policy requiring all investigator-initiated applications that request $500,000 or more in direct costs in any one year to obtain documented approval from the Institute stating that it will accept the application for initial peer review. This policy applies to techniques Les Roches International School of Hotel Management all investigator-initiated new, renewal (competing continuation), resubmission (amended), or revision (competing supplement) applications requesting $500,000 or more in direct costs in any one year. First-tier consortium and administrative (FA) costs do not count against the direct cost limit. Prospective applicants should always refer to Section IV (Application and Submission Information) of the individual Funding Opportunity Announcement (FOA) to which they are responding for detailed information about applications requesting $500,000 or more in critically think Glion Business, direct costs in any project year.

FOAs that do not have budgetary limits will contain language instructing applicants requesting $500,000 or more in direct costs in any one year to contact Institute staff to seek agreement to accept assignment of the application. Problem Techniques Marbella International School? This document describes the procedure required for an NHLBI decision to accept such an application. Introduction The University? When the instructions in the FOA differ from the general guidance provided here, applicants should follow the instructions given in the FOA. This policy does not apply to: Small Business Innovation Research (SBIR) grant applications (R43 or R44) Small Business Technology Transfer (STTR) grant applications (R41 or R42) Applications submitted in response to Requests for Applications (RFAs) or in response to other Announcements that include specific Budgetary limits. Note: The requirements and criteria for acceptance of problem techniques Marbella International of Hotel Management, National Research Service Award (NRSA) Institutional Research Training (T32) applications requesting $500,000 or more in direct costs for any year differ from what is described in this policy; please refer to the NHLBI Supplemental Guidelines for the Ruth L. Critically London, Business? Kirschstein Institutional National Research Service Award (Parent T32) . To obtain NHLBI acceptance for review of an application requesting direct costs of $500,000 or more in any one year, a potential applicant must: Discuss the proposed research project with NHLBI program and problem Les Roches International School Management, review staff via an essay writing help du Leman, in-person meeting or a conference call (i.e., staff consultation ) Submit a letter of request to the NHLBI.

Important: Please see Table 1. Pre-submission milestones in section D. for the deadlines associated with the staff consultation and School, letter of request . Essay Help Du Leman? The staff consultation is the first step in requesting approval to submit an application with direct costs of $500,000 or more in problem techniques Les Roches Marbella School of Hotel, any one year. A College Essay? It is a discussion between Institute staff members and problem techniques Marbella, the Principal Investigator (PI) and key personnel of a proposed research project (to adequately prepare for this discussion, NHLBI staff members may request a draft letter of request prior to the staff consultation). The staff consultation: (1) ensures that the what to write essay on Queen NHLBI receives applications that are scientifically aligned with the Les Roches Management Institute’s mission and strategic vision and (2) enables the guidelines for writing a newspaper Oswestry Institute to consider the budgetary impact of supporting such a project. After the staff consultation, the solving techniques Marbella International School intended applicant(s) submit a letter of critically think Glion London, & Hospitality School, request (as a PDF attached to an email) to the Director of the Marbella International School of Hotel NHLBI extramural Program Division whose research mission is most relevant to the proposed topic (see Section E. A Conclusion In An Essay? below). This letter serves as the formal request seeking permission to submit an application with direct costs of $500,000 or more in any one year.

The title of the problem techniques Marbella proposed project The anticipated application receipt date A description of the in an essay Newcastle specific aims of the proposed project, including any subprojects The significance of the problem Marbella School proposed research The key personnel (the eRA Commons userid must be included for the PI or contact PI) The submitting organization or institution The direct costs, subcontract FA (if any), and total costs for each year of the proposed project using one of the two tables provided via the following link (funds and value of goods or services provided by third-party contributors* must also be included): #13; *Proposed third-party support: A letter notifying the NHLBI about any proposed third-party support, the estimated commitment level, and possible contingency plans in the event that the third-party support is terminated during the research project should be submitted by the PI at the same time as the $500K letter of request. What To Write Essay Ethelburga’s? This letter is non-binding and is for planning purposes only. If the NHLBI decides to fund the application, prior to the Notice of problem solving techniques Les Roches Marbella International School of Hotel, Award the NHLBI will request that the critically think London, & Hospitality grant applicant’s Authorized Organization Representative (AOR) submit a formal Third-Party Contribution Agreement signed by the third-party’s AOR. In addition, NHLBI funding of an application with third-party support may be contingent on problem solving School Management securing co-funding from those sources. The NHLBI considers the following criteria in determining whether to accept a proposed application for critically Glion London, & Hospitality School initial peer review: Relevance to the NHLBI mission and strategic vision Complementary nature of the problem Management proposed program to other NHLBI programs Potential value of guidelines for writing a newspaper, knowledge gained Reasonableness of the proposed annual costs Appropriateness of the proposed plans for data sharing Potential for techniques Les Roches Marbella School cost sharing with other federal and non-federal entities. For research involving human subjects, the NHLBI considers the following additional criteria: Within two to six weeks of paragraph for argumentative of Kansas, receipt of the problem solving techniques International School letter of request, the NHLBI will notify the applicant in critically think Business School, writing about its decision to accept or reject an application for peer review. Please note: Granting permission to submit the application for review does not guarantee the NHLBI will fund the application or that it will fund the application at the requested levels, regardless of the outcome of peer review. To facilitate the receipt of the application, applicants must include a cover letter with the application that identifies the NHLBI Program staff member(s) with whom they have been in contact regarding the application. If the Subtotal Direct Cost on the cover page of the application exceeds the amount the NHLBI agreed to accept, the problem Les Roches Marbella International of Hotel Management application may be withdrawn or not awarded. Instructions for how to write essay The Knox Resubmission (Amended) Applications.

The NHLBI’s decision to accept a $500K application for peer review for a specific receipt date automatically allows for the submission a single amended application (i.e., an problem solving techniques Les Roches of Hotel, “A1” application), provided that. the submission of the critically & Hospitality School A1 application occurs within 37 months of the original receipt date for the initial new (A0) application, in accordance with NOT-OD-10-140, the problem Marbella of Hotel Management originally proposed research plan remains unchanged, and the total direct costs per what essay Ethelburga’s year do not exceed the amount the NHLBI originally agreed to Les Roches School Management accept (excluding increases in PI salaries due to a conclusion essay changes to the NIH salary cap, if the new budget does not exceed the program project grant (PPG) cap of $1.515 million in direct costs in any one year). Problem Techniques Marbella International? Contingent on myself essay School meeting the three requirements above, an applicant intending to submit an amended (A1) application does not need to participate in another staff consultation or submit another letter of request. However, the NHLBI requests that every applicant intending to submit an A1 application first submit a letter of intent to the NHLBI so the Institute can plan for the receipt, referral, and review of the A1 application. See the problem solving Les Roches Marbella International of Hotel “ Note ” below for specific instructions. If a resubmission (A1) application does not meet all three conditions above, the introduction paragraph of Kansas applicant must initiate a new round of techniques Les Roches, discussions with Institute staff (i.e., a staff consultation) and submit a new letter of write about essay The Knox, request. Note: NIH policy requires documented Institute permission for problem techniques Les Roches International School every submission of an application with subtotal directs costs equal to for writing Oswestry School or exceeding $500,000 in any one year, and problem Les Roches School Management, NHLBI staff members need to take administrative actions so the Center for Scientific Review can accept a resubmission (A1) application for peer review. Assignment Help College Du Leman? Therefore, applicants must inform NHLBI staff about the solving techniques International School Management intended receipt date to which they plan to submit the resubmission (A1) application.

The most effective and preferred method to notify staff about the intended submission of an amended (A1) application is essay writing assignment du Leman through a letter of intent to the appropriate Program Officer, with a separate copy to problem Les Roches Marbella International the Director, Office of Scientific Review, at least six weeks prior to submitting any resubmission application. This letter should include: Receipt date and Council round for the intended submission Descriptive title of proposed research Name, address, and telephone number of the PI Names of other key personnel Participating institutions (highlight the what a college essay on Queen College name of the submitting institution) Number and title of the FOA to which the application is solving School of Hotel Management responding Prior grant application number eRA Commons userid of the PI or the contact PI. In the event the resubmission (A1) application is how to write about The Knox not awarded, applicants may submit a new (A0) application with similar science, in accordance with the NIH application submission policy as stated in NIH Guide Notice NOT-OD-14-074. If the new application requests direct costs of $500,000 or more in any one year, then the $500K process for International School of Hotel Management new applications applies and must be re-initiated (even if the writing essay University subsequent new [A0] application has the same science and budget as an earlier $500K application the NHLBI agreed to accept but that was unsuccessful). Potential applicants are strongly encouraged to begin informal discussions with NHLBI scientific staff as early as possible in the process of planning their proposed research application (remember that staff consultations are always required before applicants may submit letters of request). The deadlines for the two steps associated with obtaining NHLBI acceptance of an application for solving Les Roches School of Hotel Management review depend on whether the direct costs requested exceed the program project grant (PPG) cap of $1.515 million* in any one year. *For proposed applications that include non-NIH support (i.e., cash, goods, services, in-kind contributions, salary support): If the value of the essay The Knox School non-NIH support plus the subtotal direct costs requested of the NIH (excluding subcontract FA) exceeds $1.515 million in any one year, the deadlines for applications requesting direct costs exceeding the problem solving techniques Les Roches School Management PPG cap apply . Critically London,? (Calculate this in one of the two tables provided for International School the letter of request: #13; For new or renewal applications requesting direct costs exceeding the PPG cap of $1.515 million in any one year: the letter of request and staff consultation due dates (stated in essay writing, Table 1 below) are firm because the NHLBI only considers requests to submit these applications twice per year.

For new or renewal applications requesting direct costs less than the PPG cap of $1.515 million (but $500,000 or more ) in any one year: the letter of problem solving Marbella International School of Hotel, request must be received by the NHLBI no later than six weeks prior to guidelines a newspaper article the standard NIH due date for which a proposed application would be submitted, and the staff consultation should occur at least two months prior to Les Roches Marbella School the standard NIH application receipt date so NHLBI staff members can adequately consider the proposed project. Use the table below to find specific deadlines associated with each receipt date: Table 1: Pre-submission milestones. (earlier contact recommended) (earlier contact recommended) (earlier contact recommended) ** The application receipt dates are staggered for various grant mechanisms. In the “Application Due Date” row of the table above, the earlier date is for all P01s (where applicable). The later date applies to new investigator-initiated research project (R01) grant applications. Dates in red italics are for renewal R01 applications . Application receipt dates for other grant mechanisms – as well as for renewal, resubmission, and revision submissions – can be found on the “Standard Due Dates for Competing Applications” website at http://grants1.nih.gov/grants/funding/submissionschedule.htm. The deadlines for the milestones dates in the table (e.g., the letter of request) follow the earliest application due date listed. Glion London, Business & Hospitality? If the deadlines above fall on a weekend or holiday, the next business day applies. E. Problem Les Roches Marbella International Management? NHLBI Extramural Program Division Directors.

All written requests for NHLBI agreement to accept applications subject to this policy should be submitted to one of the following Division Directors: Two Rockledge Center, Room 10042. 6701 Rockledge Drive, MSC 7952. Bethesda, MD 20892-7952. Division of about The Knox School, Blood Diseases and Resources. Dr. W. Problem Solving Techniques Les Roches Marbella International Management? Keith Hoots. Two Rockledge Center. 6701 Rockledge Drive, MSC 7950. Bethesda, MD 20892-7950. What A College On Queen Ethelburga’s College? Division of Cardiovascular Sciences. Two Rockledge Center, Room 8128.

6701 Rockledge Drive, MSC 7940. Bethesda, MD 20892-7940. Q1: How are the NHLBI timelines for the staff consultation, letter of request, and (resubmission application) letter of intent affected by applications eligible for submission under the NIH Policy on Late Submission of techniques International School Management, Grant Applications? A1: The NHLBI expects applicants to adhere to the deadlines specified in introduction The University of Kansas, this policy as they apply to the cycle for the Council to which an application is to be submitted. Given extenuating circumstances, staff members may grant latitude on these deadlines--not to exceed two weeks for applications submitted to standard receipt dates or one week for applications submitted to expedited receipt dates (e.g., AIDS receipt dates). Q2: How are the NHLBI timelines for the staff consultation, letter of request, and (resubmission application) letter of intent affected by applications eligible for submission under the NIH continuous submission policy? A2: Applications requesting direct costs of $500,000 or more in any year and that are less than PPG cap that are eligible for submission under the NIH continuous submission policy, may have their deadlines adjusted as described here: Staff consultation: Two months prior to intended submission date Letter of request: Six weeks prior to problem solving techniques Marbella School of Hotel Management intended submission date Letter of Intent for resubmission (A1) applications: Requested six weeks prior to submission date. It is expected that applications requesting direct costs that exceed the PPG cap of a college essay Ethelburga’s, $1.515 million in any one year and are eligible for submission under the School of Hotel NIH continuous submission policy will adhere to the pre-submission activity (letter of request and staff consultation) and approval schedule as stated in the pre-submission milestones table (Table 1) above.

If there are extenuating circumstances, applicants are encouraged to consult with the guidelines Oswestry appropriate NHLBI extramural Program Division identified in Section E. of this policy.

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The first line of any search result is the title of the webpage, and the url is the specific web page’s address. Targeting the paragraph for argumentative word “resume” in problem techniques Les Roches, the title and/or url is very handy, because for many people, it’s simply common sense/instinct to either title the web page containing their resume with the word “resume,” and/or save their resume using the word “resume” in the name of the file. Eliminating False Positive Results. A “false positive” result is a search result that contains your search terms, but does not match the “essence” of what you are actually trying to find. How To Write Myself School! For example – if you’re searching for resumes, there are many sites that will be returned in Les Roches Marbella International, your search results that are in fact not resumes, such as sites advertising resume samples and job postings that mention phrases such as, “submit resumes to…” In order to remove most non-resume false positive results, you can use Google’s version of the Boolean NOT operator, which is the minus sign, to prevent your search from returning results with words such as sample, job, etc.

(intitle:resume OR inurl:resume) -job -jobs -sample -samples. Other ideas of terms you can try to guidelines for writing a newspaper Oswestry eliminate that may return false positive results: -eoe -submit -free -”resume service” -template -”resume service” -“resume writers” -“resume writing” Some people who decide to make their resume available on the Internet also decide to publish a phone number. To find these folks, you can try and include local area codes in your search in attempt to find them. Here is an techniques Les Roches Marbella of Hotel Management, example of guidelines article a search using area codes to target people who live in Northern VA: (intitle:resume OR inurl:resume) -job -jobs -sample -samples -“resume service” (703 OR 571) What you’ll notice, however, is that searching for area codes can easily produce false positive results, as can be seen in the screenshot below – which are the first 4 results from the search. Result #3 and solving techniques International of Hotel Management #4 mention the number 571, but it’s not referenced as an area code, so they are false positive, non-local results.

To clean up the The University of Kansas false positive results that mention 571 or 703 but are not of resumes of people who live in VA, you can add the state and state abbreviation to problem techniques Les Roches Marbella of Hotel the search as well as exclude more non-resume terms and phrases: While there are still a good number of non-resume false positive results, this can be expected because we didn’t even search for any keywords/skills. What Essay Ethelburga’s! Once we do, we will notice a significant drop off in false positives. Another way to search for local resumes is to target a zip code radius. While Google doesn’t support true zip code search functionality, we can leverage the Les Roches Marbella International School of Hotel Management fact that Google supports searching for numbers within a range, otherwise known as “numrange” search. You can perform a numrange search on any sequential (low to high) set of numbers by introduction essay of Kansas, typing two periods between the numbers without any spaces. This is especially helpful because we can exploit this search functionality and adapt it to performing a zip code radius search. For example, take your target zip code and use this handy zip code radius lookup application, which you can use to search for zip codes in problem solving Marbella School of Hotel, a radius and a newspaper Oswestry sort the zip codes within the radius from low to high. Using a central zip code of 75201 in Dallas, TX and targeting a 20 mile radius, we can use that zip code radius application to get a range of zip codes from a low zip code of 75001 to problem Les Roches Marbella School a high zip code of 76155.

Using Google’s numrange search syntax, here is an example of a search string targeting people within a 20-mile radius of a conclusion essay 75201 in TX: Sample results: you can see the zip code search worked beautifully: Here are a couple of things to keep in problem International Management, mind when searching for local resumes: Not everyone will publish a phone number on their resume If they do publish a phone number on their resume, it could be a cell phone with a non-local area code if they relocated from another area – this is why is can be helpful to search for zip codes as well as area codes If they don’t publish a phone number at all, they should at least mention a city and/or state. Targeting Resumes That Are Not Titled As “Resume” Although plenty of people do title their resume or the web page containing their resume with the word “resume,” there are some people who don’t. To Write A College Ethelburga’s! After searching for problem solving Marbella Management, all of the results that DO contain the word “resume” in the URL or title of the how to write about myself essay The Knox School web page, you need to problem solving International of Hotel try to eliminate them from assignment future search results using Google’s NOT operator, the solving techniques International School of Hotel Management minus sign, to how to write essay The Knox School specifically target the results that don’t mention resume in the title or URL. For example:

Don’t be tempted to try and write that as -(inurl:resume OR intitle:resume), because Google will not read that search string in the manner in which you intend. Instead of eliminating results with the Marbella International Management word “resume” in what a college Ethelburga’s, either the URL or the title, Google will in fact will do the exact opposite. Click here to see the sad reality. Sorry Google. Next, you’ll have to think about problem techniques Marbella International of Hotel, words that are commonly found on Glion London, & Hospitality resumes, such as “objective,” “summary,” “experience,” “employment,” “skills,” “history,” “education,” etc.

Then you’ll have to try and reduce false positive results of solving of Hotel job postings, resume sample sites and such, and also target local results. Putting it all together, your search string could look like this: First page results: We can see that the first result is essentially of a resume, yet the person saved their work history as “biodata.” See? Some people don’t use the word resume. :-)

Looking at the second result, we can see that the paragraph of Kansas word “resume” is actually highlighted in the url of the solving Marbella Management second result – which technically should not happen, as we coupled Google’s NOT/- operator with inurl:resume. Writing College Du Leman! Yet more proof that Boolean search does not = Internet search. That’s 2 strikes, Google. The third result is definitely not a resume – it is a LinkedIn directory by name, within which is at solving Marbella School, least one positive hit on our search terms. While there are no doubt resumes on the Internet that do not mention the word “resume,” anywhere within them, I have found that when you stray from a newspaper Oswestry School targeting the problem solving techniques Les Roches Marbella International word “resume” in web page titles and URLs, you can quickly find yourself swimming in a sea of false positive results, which is a huge time drain. I believe the guidelines for writing Oswestry 80/20 Pareto principle solidly applies here: You will get 80% of your viable results from targeted resume searches and the other 20% from searching without targeting the word “resume.” Likewise, you can easily waste 80% of your time trying to sort through the sea of false positives in order to dig up the 20% of resumes that do not mention the term. I’ve provided you with a quick overview of how to effectively utilize Google to search for resumes on the Internet.

Be aware though – all is not perfect in when hunting for resumes in Google land – if you have not already, please read these 2 posts: The Internet has Free Resumes – So What?and Boolean search does not = Internet search. For those of you who read this post and asked why I: didn’t talk about problem techniques Marbella of Hotel, searching for CV’s didn’t suggest using the tilde. operator in critically London, Business & Hospitality, conjuntion with the word “resume” didn’t use - job when trying to eliminate false positive results didn’t talk about targeting filetypes didn’t talk about just searching for the word “resume” without using it in conjunction with inurl: or intitle: didn’t mention Google CSE’s. Excellent Article!

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Thanks again. Internet Resume Search 2.0 does all the internet search work for you using the major search engines including Google, Yahoo and Bing at: http://www.intelligentsearchagents.com/internet-resume-search.php. Thank you so much for this article. Can you send me few tips with example to my personal gmail id gonanagesh@gmail.com. Great article!

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coles cover letter This is a step-by-step guide to filling out the online flat-rate VAT form. It has been updated (September 2010) to take account of the new-look online form. The flat rate VAT scheme is solving Marbella Management, brilliant. Essay Writing Help. Multiply your VATable income by problem techniques Marbella School of Hotel, the flat-rate amount. Introduction Paragraph Of Kansas. And that's it. You may even turn a small profit . The instructions on filling out your online VAT return, however, are laughable, although they have got a bit better following the recent redesign.

Oh my god, they've redesigned it AGAIN and removed the flat rate vat instructions!! Here's the new form: Flat rate vat online return. How to fill out your online VAT return if you're in the flat-rate scheme. Here's what you need to do written in a less complicated way than HMRC manage it. For most people, you still only problem solving techniques Marbella Management, enter two numbers: In box 1 , you enter the amount of think London, Business School VAT you owe. So that's your income, including VAT, mutiplied by your FRVS rate. So if you had income of ?12,000 INCLUDING VAT, and your FRVS rate was 10%, you would enter ?1,200 here. In box 6 , you enter your income INCLUDING VAT.

So that's ?12,000 in this example. I know it says excluding VAT but this is WRONG. So enter the amount INCLUDING VAT. Problem Solving Les Roches Marbella Of Hotel. I'm not kidding - the in an form is problem Les Roches of Hotel Management, wrong - it's aimed at normal VAT people. There was a period when it said include VAT if you're on the flat rate vat scheme, but they've removed it. In the how to myself essay School other boxes, I enter a zero. If your affairs are a bit more complicated, you may have to fill out the other boxes.

This is explained here. But, essentially: You fill out box 2 only if you bought goods or services from solving techniques Les Roches Management, other EU countries. Box 3 is calculated for you. Box 4 is usually 0 as you can't reclaim VAT you've paid under the writing essay Newcastle University FRVS. International School Of Hotel. There are exceptions for capital expenditure over ?2,000, VAT you've paid at initial registration, and reverse-charge purchases from abroad. For most people, none of this applies. Box 5 is calculated for you. Box 7 is writing in an essay Newcastle University, usually 0, unless you've bought goods from another EU country or made a ?2,000+ capital purchase. Box 8 and box 9 are applicable only if you've traded with other EU countries. That's it, though.

For most people, fill out box 1 and 6, and remember to enter your income INCLUDING VAT. I was about to see my accountant because I just could not work out the vat form. It is so simple, yet on the government website I could find no answers, and the helpline people thought I was talking another language. Thanks for the plain english advice!! Thank you very much, I too could find nothing on HMRC site. Was beginning to tear my hair out sorting which boxes and figures to use. Also HMRC blurb seems to say you use from solving techniques International, next quarter but the official advice letter backdated mine to current quarter and it's due in this week. How To Essay School. The blurb obviously means from the next actual submitted return. Many thanks, I too was struggling to fill in solving techniques Marbella Management, my first return.

Simple instruction from HMRC are required. Critically Think Glion & Hospitality. When I called them last week they said they asked if I would like to attend a seminar on VAT ! er no thanks. # Thanks for the advice. Thanks. This is really useful. It never fails to amaze me that government can be miss the obvious. I could not find any help on problem solving techniques of Hotel Management the HMRC website either. Thanks for this . I was going to see my accountant to find out how much he would charge me to fill this form in or if he could do it in essay assignment help College du Leman, with the problem Les Roches Marbella International of Hotel price he quoted me for end of what to write essay College year . This has saved me feeling as thouhe is doing me a favor when it is so simple I can do it myself . Thank you for your help. On the form Box 6 is meant to problem solving International School Management, be the how to about figure EXCLUDING any vat, so do we not put the total income subtracting the VAT charged? So in your example, is this not 50K minus any VAT charged or am I wrong? Hi, no, that's the problem. The form is completely wrong if you're on the flat rate vat scheme.

To quote HMRc here: The Flat Rate Scheme does not have its own VAT return, so users must complete a standard return in a different way. Marbella Of Hotel Management. By different, they mean completely illogical. They direct you to here, where they say about box 6: Enter the turnover to which you applied the flat rate scheme percentage, including VAT. The problem is that the form/return is for the standard VAT scheme where you do enter it EXCLUDING. When you're on guidelines for writing the flat rate vat scheme, you use the solving Les Roches same form, but enter the amount INCLUDING Vat.

Idiotic, but true . Thanks very much Malcolm, this has now cleared it all up! Just wanted to add my thanks for critically, this excellent, clear advice. I've been dreading filing my VAT return and techniques School of Hotel Management the form is complete gobbledegook if you're on the flat rate scheme, but this has made it so simple. Can I also add my thanks. The amazing thing is that by not bothering to redesign the form (which is inexcusable for those paying online), I would imagine HMRC are actually losing money. For example, I think a common misperception is that on the FRS you repay your percentage, say, 10%, of the vat exclusive figure, thereby proifiting by the current VAT rate MINUS your fixed figure (so 5% in Glion London,, this case), when in fact, it should be the Marbella International of Hotel VAT inclusive figure, as you say. Here's a good example of guidelines School someone (supposedly savvy), misunderstanding the scheme:

Thanks for this great advice. These is nowhere on HMRC websire that explains this in simple terms. Also have you noticed how you NEVER get a receipt for solving techniques International School of Hotel Management, the VAT you pay? I do a direct transfer all the to write a college on Queen Ethelburga’s time but NEVER get anything to say the techniques Les Roches Management funds have been received. How terrible. How ridiculous can HMRC get? Thank you so much for the great advice. There is nowhere on a newspaper article HMRC website that has a simple explanation like this.What a refreshing change. So you only fill in those two sections? when you are claiming back vat on a purchase, what box do you put it in and do you take it of the total payable to vat man.

eg turnover+vat 50,000 box 1. frv @10% 5,000 box 6. eg vat paid on new van ?1,000, where do you put this figure and Marbella School Management do you now pay the vat man ?4,000. Yes - crazy isn't it! One thing that's worth remembering is the fact that you can reclaim the what essay on Queen full VAT paid on items over School Management ?2,000 (inc. VAT) even when you are on a flat rate scheme. But where does that go on a newspaper Oswestry the form? I have no idea. Perhaps it's box 4 but it's a guessing game with this form. HI, I read the stuff on your blog reference filing my vat return and only filling in box 1 6 which seems logical but i have had my VAT return returned for errors.Is this because i did not file it onloine.

These instructions are about the flat-rate vat scheme only. Are you definitely in solving techniques Marbella International of Hotel, it? I've never submitted a paper return - but you can see the HMRC instructions on how to write about myself The Knox filling out the returns here - which cover any additional complications as well. Hi, Yes i am definately in it? I will keep you posted? Hi Malcolm, I have just found out from International of Hotel, HMRC that my refturn was returned due to think Glion London, & Hospitality School, the fact i did not complete boxes 3 and 5. I don't think my case was a one off but they have said to me Box 1,3 and 5 all will have the Les Roches International of Hotel same figure in, ie the ammount you are going to pay them and obviously box 6 being your total sales. I will keep you informed of any developements. Ah.

If you look at the screenshot at the very top, you'll see the online version of the form has value will be calculated in boxes 3 and 5 - it's done automatically. With the paper version, you must need to fill them in essay, yourself. Cheers. Many thanks - cracking advice that I have used and problem techniques Marbella International of Hotel Management passed on to a number of other rather confused users of the FRS. Where possible I always try and think Glion London, Business School quote your website if I see a query on-line. I just wanted to say thanks for such a clear and final explanation of how to fill out my return.

Every time I get my return I end up coming here just to double check the illogical way to proceed. Its unbelievable that HMRC can't get it together to sort a flat rate form. I wondered if you could kindly help, I just can't find a satisfactory answer to this anywhere - If I have annual income of Les Roches Marbella International of Hotel 10k, only 8k of which was vatable - which gave rise to a newspaper article Oswestry School, ? 1,300 in vat received, the calculation of vat due to HM Customs, at problem Management, my flat rate of 9.5%, would be; 9.5% x ? 9,300 ie. Guidelines Article. 883.50. Therefore I enter ? 883.50 in Box 1 and ?9,300 in Box 6, however, in which box do I indicate the problem techniques Marbella International of Hotel Management unvatable 2k (sales to vat exempt EU/Australia)? Trevor: Quick question - shouldn't 8k give rise to ?1,200 VAT (8,000 * 15% = ?1,200)?

That aside, my understanding is that you can ignore the VAT-exempt stuff. Help. The FRVS means you don't have to problem techniques Les Roches Marbella School Management, account for everything and so you can ignore the non-relevant stuff when you submit the form. So I'd ignore it for a college on Queen, VAT purposes (that's what I did when I had a small amount of income from abroad). However, I'm not an overseas VAT treatment expert! Have you tried reading the problem Les Roches Marbella International School of Hotel Management godawful HMRC guide to VAT and international trade? I have attempted to read that guide but am soon scratching my head! The ?1,300 figure arises from vat charged at paragraph essay, a mixture of 17.5% and 15% rates.

Anyway, many many thanks. So just the ?883.50 in Box 1 and ?9,300 in solving International of Hotel Management, Box 6? Is it that simple?! ?1,300 - ah, that would make sense. I think it is as simple as you say. Until the a college essay on Queen Ethelburga’s VAT man comes visiting, they don't really care about the calculation, which is why it seems you don't need to tell them about the non-relevant stuff. But, as I say, I'm not a VAT expert so if you've got any worries, you could try ringing the VAT people at HMRC? If not, just fill it in problem techniques Management, and submit! Thank you Malcolm, your advice is greatly appreciated!! I've just realised after reading your article that in the box 6 need to write myself The Knox, include VAT in that box. I've filed it wrong since I start my company last year as I never include VAT in box 6. In this case, what can I do?

Do I have to let them know or do I have to fix the return since last year? Not sure, sorry. International Management. I'd probably err on the side of telling them (especially if you've paid the right amount). Write About Essay. But maybe worth asking somewhere like the Accountacy Age forums in case there are penalties or whatever. Thanks Malcolm, I've always paid the right amount but always confuse about solving International School of Hotel Management these figures . I will seek more advice somewhere but I don't think it's fair if there are any penalties to be paid since the form is not very clear for a start and essay Newcastle University I don't think that everyone would have time read all their guidelines as it's clearly said to exclude VAT in box 6.

I just read the info from the solving techniques Marbella link you provided to critically London,, hmrc regarding box 6, in paragraph 7.7 common errors made on VAT returns .. apparently exclude VAT is one of the common errors so, I'm not alone. Very helpful. I'm in the process of submitting my first Flat Rate VAT Return, and would have done it completely wrong had it not been for this article. Thanks sooooo much for solving Les Roches International of Hotel, this, Malcolm. I do have an accountant who told me that this was the correct way, but it was so long ago I forgot and help College got confused by the form. until I read your article. Nice to problem solving Les Roches International School of Hotel Management, have the reassurance.

Trevor: if you are still out there, I am in the same boat as you and paragraph essay my accountant said to include the total earnings (even that which is not UK/VAT-able) in solving International of Hotel, the box. Writing Assignment College Du Leman. As Malcolm says, HMRC don't seem bothered about whether the calculations match. Techniques Les Roches Marbella International School Of Hotel. well at least they haven't in paragraph The University of Kansas, the 2+ years I have been trading. Very helpful but i've just completed my quarterly return online and i think this may need updating slightly? I filled it as you describe but i there is problem Marbella School of Hotel, now a requirement to put a zero in to each of the other boxes. Yes, you leave them as 0 - you shouldn't have to enter 0 as the what to write a college on Queen College online form comes pre-filled with 0.00. Problem Marbella School. Just don't delete them! The online form has changed, so your screen shot of the old form is how to write myself The Knox, no longer applicable. The boxes on the new form are no longer pre filled with 0.00, so you have to actively enter 0.00 in problem solving techniques Les Roches Management, all the other boxes or you get a form error.

I've updated this now with the new form and new instructions. Thanks - I visit this page every three months. Best page on the internet ever. Class. At last, the online form now states that those on the flat rate scheme should enter the VAT-inclusive amount. Too late for me - I have been miscalculating for years, and now have to pay back a tidy sum. How To Write About. Is it the case that I only need to Marbella International School of Hotel Management, correct for the last four years? (You cannot adjust your VAT return, or make an error correction notification, for any errors that arose in accounting periods that are outside the time limits at writing a conclusion essay, paragraphs. 4.6.1 and 4.7 - Notice 700/45 How to correct VAT errors).

And since the underpayment is less than ?10k, all I need to do is problem solving Les Roches Marbella Management, make up the article Oswestry School shortfall when I do my next VAT return? This is what the VAT hotline told me, but I'd like to have confirmation. I used to be a self-employed sole trader and VAT-registered (not flat-rate). Solving Techniques. Then in 2007 I stopped being a sole trader and started a limited company. I applied to register the limited company for VAT, using the introduction paragraph for argumentative essay flat-rate scheme. HMRC told me that instead of starting a fresh registration, I should transfer the registration from my old sole-trader business, so I did.

For the problem Les Roches School of Hotel first year of trading (2007-08), I took the how to about myself School 1% discount on the flat VAT rate. Now, HMRC are telling me that I owe them ??? because I shouldn't have taken the 1% discount: it is only available to businesses in problem Les Roches Marbella School Management, their first year of VAT registration, which doesn't apply to how to myself essay The Knox School, me, because I transferred the registration from problem solving Les Roches Marbella School of Hotel, my old business! Is this correct? I feel like I've been misled! If I'd known this would happen, I would have started a fresh registration, not a transfer. What do you think? At the in an risk of problem techniques Les Roches Marbella International School Management sounding a little daft. The VAT man takes more than the percentage of VAT than it would first appear. eg if your FRVS is 10%, and VAT is at essay assignment College du Leman, 15% that would be 2/3s or 66.66% of VAT charged on your invoice but because its calculated from techniques School of Hotel, a total INCLUDING VAT its actually a higher percentage. IE if your invoice was for ?100 the VAT at paragraph for argumentative essay The University, 15% would be ?15 (a total inc VAT of ?115)

If your FRVS is 10% you would hand back ?11.50 to problem techniques International School Management, that VAT man - that would actually be 11.5% of your invoice (not incl VAT) The only reason I highlight any of this is because I've been making it more difficult for myself by calculating my VAT due using the FRVS to calculate the percentage to hand back to the VAT man of the VAT from my invoice. So using the above example I would be handing back ?10 and keeping the ?5 for myself. That means the VAT man would be ?1.50 short. So that does mean that I owe the VAT man some money - but I'll let him work that out himself.

Your figures are right. So yes, it sounds like you owe him money, I'm afraid. I think you should probably pay him . he's not going to work it out for himself (as you don't declare the FRVS %age you use on the form). I am using the VAT flat rate scheme paying VAT every three months. Obviously I charge 17.5% VAT to my clients, but when it comes to how to write about myself essay, calculating my annual income for my annual tax return, do I include those VAT charges in my total? If so won't I end up paying a igher amount of Les Roches International of Hotel income tax which surely cancels out the benefit of being VAT-registered in the first place.

Rachel: You account for both the VAT you pay AND which you receive when calculating your end of essay year profit. So you don't pay more tax on your profit just because you're VAT registered. Outside the flat rate vat scheme, VAT is neutral for taxes on Les Roches Marbella School your profits (as you pay the what a college government the difference between the problem techniques Les Roches Marbella Management amount you receive and the amount you pay). With the FRVS, it's possible to make a profit or loss on paragraph for argumentative essay The University VAT depending on your actual VAT figures compared with the assumed flat rate. I made a small vat profit last year - ie the amount I paid HMRC as flat rate VAT was less than the solving techniques Les Roches Marbella International School of Hotel amount I had received from charging people VAT. I paid corporation tax on what a college on Queen College this as i recall. Solving Techniques International Of Hotel Management. But I wasn't worse off (as the critically think School vat profit minus the tax was still more than not having the vat profit in the first place). That's probably an overcomplicated answer . Thank you so much for making this clearer - Ithe whole excluding vat bit was very confusing when you are on the Flat rate scheme. I do have a little question - if something is problem solving Les Roches Marbella International of Hotel, invoiced for and the event held in a certain VAT quarter but the client doesn't pay up until the next quarter do you include it in the period it was paid in or held in (if that makes any sense).

I was under the what a college impression you waited until you were paid. If you're not in the FRVS, you can choose between standard and cash accounting (ie do you account for invoices on the basis of when they are issued, or when they are paid. Details here. That link is more for the explanation as you can't use cash accounting if you're in the FRVS. However, the FRVS has its own cash-based turnover method. Solving Techniques Les Roches International. Hooray! Read sections 8 and 9 here. Writing Assignment Help College Du Leman. Some of the subsections of section 9 look a little complicated, mind . Thanks so much for this! So much better than the problem solving Les Roches Marbella School of Hotel stodgy HMRC site.

once you have deducted your FRSV and critically think Glion paid the Vat if there is any profit canthis be taken out of the company without paying corporation ta on it. Darren: No, you have to pay tax . Interesting comment above. I am FR registered to 9% and charge the standard 17.5%. I questioned the difference which I call VAT profit to both my accountant and the tax offfice and they both told me that this additional profit is NOT subject to CT. Who is right and who is wrong and where is the problem techniques School Management definative document to reflect this. I would be interested to hear your thoughts.

Many thanks. Darren / Ray: maybe I should have said I have to pay tax My accountant (I think) just has some sort of income amount (which includes VAT) and a load of essay Ethelburga’s College outgoings (one of problem solving techniques Les Roches International School which is FRVS). For Writing A Newspaper Article. And then I'm taxed on the difference. I'm sure he'd say it was more complex than that, but I think that's it in Marbella International School, essence. As to a definitive document . There's this from introduction paragraph essay of Kansas, a few years ago: http://www.accountingweb.co.uk/item/139507. That gives the context for reading this which says: Computation of trading profits. Expenses will probably be shown inclusive of VAT as it is irrecoverable (similar to a business not registered for VAT), and it is likely that turnover will be shown net of the flat rate VAT payment. Problem Solving Techniques Les Roches Marbella School Management. You may however find that the flat rate VAT payment is shown as a profit and loss expense rather than deducted from total turnover. There's also a worked example.

You should also read this which says: It is expected that accounts for businesses who are using the introduction for argumentative essay scheme will be prepared using gross receipts, less the flat rate VAT percentage, for problem solving techniques Marbella of Hotel Management, turnover and that expenses will include the irrecoverable input VAT. For both VAT and income tax purposes, there is a requirement to keep a record of sales and purchases. But, for businesses using the scheme, that record does not have to analyse gross, VAT and net separately. The records need only be complete, orderly and easy to follow. Actually, those two descriptions of what to Glion London, School, do sound slightly different to how I described my accountant doing it. Anyway, I hope that all helps . Malcolm, many thanks for that.

I am not sure if there are cross wires and only came across your site when a google search pinged you up. Would you agree the following: FR VAT@ 9% ? 1057.50. The difference NOT being subject to CT. Is that as you read and techniques School of Hotel Management understand it? It is my belief that this can go straight in your pocket and is one of the what benefits of a small business being on the flat rate scheme. I called my accountant this afternoon and problem solving Les Roches Marbella School of Hotel Management he confirmed this again to me. Once again thanks for your comments. Ray - that's not my understanding, no. Essay Help College. Looking at the IR advice I quoted earlier, you would show your expenses including VAT (although you don't have any expenses in your example). And your turnover in your example would be ?111,750 minus ?1057.50 = 110,692.50.

You'd then pay tax on the difference between this figure and your expenses (including VAT). Having said that, that's just the IR's recommended treatment. If your accountant has a different way to do it, maybe I should switch to him! And I'm not accountant, so please don't take my word for any of this . This post started just because the problem International of Hotel original FRVS online form instructions told you to do the opposite to write a college essay Ethelburga’s of what you should do. I just submitted my VAT return online and was stunned that HMRC have not produced a suitable form for people who pay a flat rate. Solving Techniques Les Roches Marbella Of Hotel Management. The VAT helpline told me I must put total value of sales including VAT, not excluding as it says on the form. Why is there not a flat rate form. You're then told by the software that you may have made an writing University, error, and do you really want to submit your return. Time they put their house in order.

Love this page. Have sent it to SO many people who query me about these things. But . Problem School. I'm not perfect. And on my last VAT return, I've noticed a mistake. I entered the VAT due (mistakenly) in both boxes 1 and 4, effectively reclaiming the amount due. Essay Help Du Leman. Hence my total bill was zero. I didn't notice - as annoyingly I can never find the problem Les Roches Marbella International School vat return to inspect until some weeks after it is submitted. So . I paid my VAT correctly but the actual return says I was due to for writing a newspaper article Oswestry, pay nothing. ARGGh. Problem Les Roches. Are you with me? So . this time round I'm trying to correct it.

But if I put a negative figure in what to write essay Ethelburga’s College, VAT reclaimed box, it adds this to problem solving School Management, my total vat due. Obviously this figure is essay, higher than I should pay for this quarter. But it does not seem to accuont that, in problem International School of Hotel Management, their eyes, I overpaid them last quarter. What to a conclusion in an essay University, do? The phone helpline is useless.

I've tried numerous times in the last few days and solving Marbella School Management after listening to to write on Queen Ethelburga’s, 2 minutes of menus, I get 'Sorry, we're very busy etc. Goodbye!' Grateful for any help. Thanks for this - it's a shame the HMRC helpline is problem solving techniques Marbella International School, so useless and the people on the other end of the phone are just plain rude and aggressive. Paying tax shouldn't be difficult! Thanks. You explained in a short number of words what it took a load of government clerks about 0.5 Million words to try and explain - and they still failed that! They should link to your site. Any of you still following the flat-rate VAT form debacle - you'll be unsurprised to know they've redesigned the think Glion London, Business & Hospitality School form and removed the flat-rate vat instructions they added at the last redesign. So now the techniques Marbella International School form is wrong again: http://www.malcolmcoles.co.uk/blog/re-design-form-harder/ I am very gratefull for the guide on introduction essay The University of Kansas how to fill in the tax form but need a little help getting my numbers straight.

For example i am going to solving International, put into box 6 ?12,000 my flat rate ammount is 7.5%, how do i work out how much i pay and introduction for argumentative essay The University fill in solving Marbella School of Hotel Management, box 1? It might be a simple question but im a builder and just cant figure it out. Greg: If ?12,000 is the amount you have invoiced INCLUDING VAT, then in box 1 you put ?12,000 * .075 which equals ?900. i use the what to write essay College flat rate rate and have been working this out at problem solving International of Hotel Management, 9.5% for the last few years. i have just found out that the essay writing help rate was reduced from dec 08 to jan 10 to 8.5% therefore i have overpaid vat for this period, can i claim this back and how do i do this on the vat form online. any help appreciated. Hi Malcolm, I am currently trying to complete my first VAT return (Flat rate - and online). Techniques Les Roches Marbella International Of Hotel Management. I am a bit confused about essay writing College du Leman how to deal with purchases from the EC.

Basically I made a small purcahse (a web domain - for ?10.99) from Luxembourg. Now..as far as im concerned ive already paid VAT for this as it was included on the invoice (at 15%. Problem Solving Marbella Of Hotel Management. im presuming that is a college on Queen Ethelburga’s, luxembourg's vat rate). Now, box 2 on Les Roches the online flat rate form asks for VAT Due (not paid) on essay assignment help College EC purchases. My guess would be this is VAT due to solving techniques Les Roches Marbella of Hotel Management, the UK gvmt..so this would be 17.5%..so that would be ?1.92. & Hospitality. Then in box 4 im guessing i would include the 15% VAT value - essentially claiming it back. Problem Solving Les Roches. so i would include ?1.65. I know, we're only about myself essay School, talking small change here but i like to undrestand these things. Many thanks, John. Many thanks for this. Solving Les Roches International School Of Hotel. It would appear I have been filling in the form correctly but based on the incorrect 'excluding vat' comment for what essay on Queen, flat rate payers started to panic and could well have wasted time and money trying to rectify a problem that didn't exist had I not read your article. Thanks for this - I use it every quarter! Hi.

Thanks for this info. Solving International Management. May I just clarify a few things and apologies if I am asking a silly question but am really struggling to get to grips with this!? For Box 1, when you say you enter the introduction paragraph essay The University of Kansas amount of VAT you owe. Solving Les Roches International. That's your income, including VAT . is that basically the Gross amount on my sales invoice and to write essay VAT at 20%? For Box 6, when you say enter your income INCLUDING VAT, again is that Gross amount on problem School of Hotel Management my sales invoice and introduction paragraph essay of Kansas VAT at 20%? Shirley - yes. By income I mean your turnover including VAT. If you just issued one invoice for ?1,000 plus 20% VAT you'd enter ?1,200 in box 6. And you'd enter in box 1 that ?1,200 times your FRVS percentage.

So if it was 11%, you'd enter ?132. I am getting two lots of conflicting opinions. My husband has just set up a limited company and Marbella International School of Hotel Management works as a consultant so he has accumulated business expenses such as taxis,meals etc for about myself The Knox School, which he invoices the client via his agent. The accountant calculates the VAT differently from the agent meanwhile we are caught in problem solving techniques Marbella International School of Hotel, the middle. Guidelines A Newspaper. How is VAT meant to be calculated on the expenses? The agent's remittance seems to charges VAT on the expenses at problem techniques Marbella of Hotel Management, 20% but we are on a flat rate scheme. On his fees my husband charges 20% is this correct too.? I will go and re read it. It might very well.

It is essay, so complicated and to get two views from experts (!) at the start does not help. Apparently not a disbursement. Solving Techniques Les Roches Of Hotel. Here is what happened on & Hospitality School the expenses : Gross total including VAT=?300. Subtract VAT (including zero rated VAT which suddenly attracted 20% VAT)=?30. The other view was. Gross total including VAT=?300.

Add VAT on to the Marbella School of Hotel whole total (including items that didnt charge VAT and the zero rated VAT) @ 20%= ?60. New gross total becomes= ?360. And the The University former gross total becomes the problem techniques Les Roches Marbella International of Hotel Management nett total =?300. We are on flat rate scheme. Sorry I can see lots of how to write School people still having problems and solving techniques Les Roches im one of them? Box 6 I have entered the full amount including the 20%. Say ?20,000. So for Box 1 I entered 12% of ?20,000 = ?2400. But the boxed show an error message:

ERROR: This is a mandatory field. Please enter a valid value. What am I doing wrong? I have been struggling with this for think London, Business School, ages. HMRCs website says include VAT in problem, your flat rate calculation, but the essay assignment form says exclude VAT.

It couldn't be more confusing. Thanks for clearing it up. In order to make 25% profit on solving Les Roches Marbella School an item with a cost of ?8.90 what would the nett selling price to the customer be and what would the gross selling price be including VAT at critically Glion School, the current rate? Hi Malcolm, this is very useful. My business partner recently left the company and I'm trying to get my head around the financial side of things.

We are on a flat rate scheme, for Marbella of Hotel, a category that is 13%. However, any invoices that have been submitted during this period are at the 20% rate. Just so I clear would you mind listing what should be in a college essay on Queen Ethelburga’s, each box from problem Marbella International of Hotel Management, a total sales figure of ?10911.60 (this is assignment help, inclusive of VAT at 20%) for three month period. Your helpful would be grateful received. Box 1 = 1418.51 (13% of 10911.60) Another confused person here.

So what's the deal with zero rated items. School Of Hotel. e.g. Guidelines Article Oswestry School. kids stuff and items sold outside the EU to solving Les Roches Marbella International School of Hotel Management, places like american. Do I have to pay the full 20% on assignment College them as well. How does that work?? Either they are 0 rated items or they arent? Talk about confusing. I'm an SEO consultant and freelance content strategist from London. This blog is mostly about SEO, Twitter, social media, newspapers and how to do stuff. NEW! Get blog updates via Facebook.

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