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Bulletin

December 2015 Patron: Sir J Paice OBE

Editor: Mrs Ann Davies. E: bulletin@iagsa.co.uk

Chairman’s Report

November is always a busy month for me with so many events being organised in a small window of opportunity to try and gain farmer engagement. In Herefordshire, next week, we have the Hub’s annual Rural Business Day, the launch of the Farm Herefordshire initiative, a Managing Maize event and a Farming Summit being led by the Bishop of Herefordshire. I just hope that I haven’t had a grey haired moment with my emails and end up with the Herefordshire vicars joining us in a field of maize!

With my IAgSA hat on I attended the Farming Advice Service national stakeholders meeting at Stoneleigh. This was the last meeting under the current contract but the Farming Advice Service will be in place for a further 12 months, be it with a new contract holder. This free service has less than 6% of England’s farmers signed up to the bi-monthly newsletter which has technical information on cross compliance, greening, water use and quality and pesticide use. Applying the theory that if we don’t use it we could lose it I would encourage you (and clients) to register for the text message updates and the Farming Advice Service newsletter by following the link on the website – https://www.gov.uk/government/groups/farming-advice-service#newsletters-guidance-and-technical-articles Coupled with the fact that registering and reading the FAS newsletter and updates counts as 1 point reading for your CPD records.

I also visited Farmplan HQ at Ross on Wye on November 10th where students who have attended IAgSA’s book keeping course received a day’s introductory training to Farmplan programmes. We appreciate and thank Farmplan for this opportunity for newcomers into our industry to start to further their skills and professional development. As I have mentioned in previous reports IAgSA’s council members have set an ambitious development plan for 2015/16. The plan is moving on at a pace with the development of the new website and the increased engagement with branches. Council members have been attending AGMs, Christine Thompson is developing the mentoring scheme and Emma Powell is continuing to support branches as they carry out surveys on the wants and needs of members and the planning of their future programmes.

Following a successful Members’ & Branches’ Day we want to give you all an opportunity to feed into this Development Plan and to that end we are sending out a National Survey in early December and would value your input. Further details to be found in the bulletin.

For any issues that affect our industry, then please get in touch at chairman@iagsa.co.uk Cathy Meredith MBE

Christmas and New Year Opening Hours

Please note the National Office will be closed for Christmas from 5.00pm on Friday 18th December 2015 until Monday 4th January 2016.

We hope you have a lovely Christmas and New Year. Emma & Jen National IAgSA Office: 01926 485543 www.IAgSA.co.uk

@IAgSA_UK IAgSA

LINKABLE CONTENTS Chairman’s News IAgSA MEMBERS NEWS RPA, SPS Stakeholder Notes Compliance & AML Membership News – Branch Survey National Conference Membership Benefits BUSINESS ADMINISTRATION UPDATE HMRC Health & Safety Executive Useful Websites NATIONAL LEGISLATIVE NEWS England Scotland Wales SUPPORTERS & SPONSORS NEWS McClarrons – Professional Indemnity UK200 Link Farming Support Positions Vacant Members Shortcut - Partial Exemption Your local branch / area news Branch / Area Representatives Council Contacts

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RPA Technical Stakeholder Group Notes

Mark Grimshaw, Chief Executive of the RPA has issued a press release:

RPA confirms BPS payments set to begin on 1 December As part of its commitment to pay more than half of all farmers by the end of the year, the Rural Payments Agency (RPA) has announced that around 30,000 farmers are set to receive their 2015 Basic Payment Scheme payments on Tuesday (1 December). The payments to farmers, representing at least 35 per cent of those who claimed, mean RPA is also on track to meet their promise to pay the vast majority of claimants by the end of January. Secretary of State for Environment, Food and Rural Affairs Elizabeth Truss said: “My focus has always been on providing our hard-working farmers with these payments as early as possible. The Rural Payments Agency has worked tirelessly to process claims and I am delighted that through their dedication such a significant number of farmers will benefit from receiving their payments at the earliest possible opportunity. “Volatile markets had made 2015 a difficult year for many of our farmers and both my and the RPA’s continued priority is to make sure the remaining payments are made as quickly as possible during the payment window. “The added complexities and burdens of the new Common Agricultural Policy have proved challenging for everyone, which is why I am continuing to stress the need to simplify the rules and regulations in Europe for the benefit of our farming industry.” RPA Chief Executive Mark Grimshaw added: “We have been working seven days a week to ensure we deliver in an accurate and timely manner, drawing on resources from across government, to process claims so that full BPS payments to farmers start to be paid on the first day of the 2015 payment window.” In addition to this positive start to Basic Payment Scheme payments, Natural England have also announced that over three quarters (79%) of Environmental Stewardship advance payments worth over £114million have been made, with all advance payments expected to be delivered before Christmas as in previous years. The RPA is also writing to farmers who they know are unlikely to be paid by the end of January to help them manage their cash flow. Typically claims with a greater degree of processing complexity, such as those with commons; cross border claims; probate cases; and those deemed complex because of their size, are likely to take longer to process and pay, as they did under the Single Payment Scheme. As the processing of BPS claims progresses there may be other cases that require more checks, resulting in payments later than the end of January. Our commitment is to let these claimants know as soon as we can. END For payment rates https://www.gov.uk/government/news/2015-basic-payment-scheme-entitlement-values-and-national-reserve-confirmed

Reductions from Payments The Financial Discipline Mechanism (FDM) deduction rate has been confirmed at 1.393041% by the European Commission. The RPA will now use this rate to calculate 2015 BPS payments by applying it to all claims over €2,000. The FDM deduction % is calculated against the BPS, greening and young farmer payment. The published rates for BPS, young farmer and greening already included the NR reduction. Once paid, RPA will be sending BPS 2015 remittance advices to customers, followed by claim statements from January. The remittance will not include information about any penalties or reductions and it will make reference to a Firm Reference Number which is used internally and which will not replace the customer’s Single Business Identifier. RPA have started sending letters to customers or their agents to confirm that their application for entitlements from the National Reserve has been successful. Young Farmers who have been awarded a top-up payment will not be notified but details will be published on the claim statement to be issued from January.

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Compliance and AML

All AML declarations and subscription renewals should now have been returned to the IAgSA Office, if you have not done so your membership will have been suspended on 30th November until your renewal is complete and the declaration form returned. If you need another form please contact the office for a copy.

ICB have announced their Inspire Tour Roadshow which will be presented around England, Scotland and Wales during February and March 2016. It is a bookkeeping event covering Pension Regulations, cutting edge software technology, VAT skills and updates, FRS 105, marketing strategies and general networking. It is open to our members holding supervision licences at the “early bird” price of £50 rising to £75. Other IAgSA members can book tickets at “early bird” price of £75 rising to £100. Book on www.bookkeepers.org.uk log-in and go to resources/events or telephone 0845 060 2345.

Venues: February: Oxford 1st, Southampton 3rd, Tunbridge Wells 5th, Glasgow 24th, Newcastle 26th and Leeds 29th. March: Manchester 1st, Peterborough 2nd, Birmingham 3rd, Cardiff 16th, Bath 17th and Exeter 18th.

This full day bookkeeping event can count for CPD points. Pension solution webinars are also listed on the ICB website with dates given in the events section.

If you have any queries concerning AML or general compliance please contact our Council Representative Sally Lemonius on 01983 740926 or email: sally@lemonius.co.uk alternatively contact Emma Horn at our National Office.

Membership News

IAgSA National Survey 2015

As part of the IAgSA Business Development Plan, during early December, you will receive a national survey. This will be sent to all members, associates and subscribers with a reminder before Christmas in the hope that they will be returned by the end of the New Year break.

Members’ & Branches’ Day in October gave those attending the ability to input into the planned REVISED CPD SCHEME and the NEW WEBSITE. This survey should now give everyone the opportunity to add to this. This time scale will allow for the analysed data to be available for the website team as they progress the development of the new website.

We have tried to remain objective in the questions so the data from the responses can be used for future planning and give us the ability to direct proportionate resources into the areas the survey identifies.

The survey is anonymous, however, as an incentive to complete this, there will be a lucky draw prize if you wish to enter your e-mail address at the end.

This short survey should take no more than 10 minutes to complete, your views and opinions are very important to us - help us to deliver what you need.

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National Conference

Membership Benefits

Please LOGIN to the IAgSA website to gain access to the full list of Membership BENEFITS and the MEMBERS LIBRARY

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Business Administration Update

HMRC Statutory Paternity Pay: non-payment explanation (SPP1) Use form SPP1 if you're an employer and need to tell an employee why they aren't entitled to receive Statutory Paternity Pay (SPP). https://www.gov.uk/government/publications/statutory-paternity-pay-non-payment-explanation-spp1

Tax your employees' benefits and expenses through your payroll Register now to use the Payrolling Benefits in Kind online service if you want to start or continue payrolling in the 2016 to 2017 tax year. PAYE legislation is changing. If you’re intending to or already payroll benefits and expenses you must register them with HM Revenue and Customs (HMRC) using the online Payrolling Benefits in Kind (PBIK) service. If you use this service and payroll benefits and expenses you won’t have to report them on a P11D.

If you use this service the only benefits you won’t be able to payroll are: vouchers and credit cards living accommodation interest free and low interest (beneficial) loans

If you’ve previously been payrolling these benefits informally you can continue to do so but you must still report them on a P11D.

Before using the PBIK service you’ll need to ensure your payroll software allows you to collect the right amount of tax on benefits and expenses. You need to align your payroll software and register to payroll using the new service by 5 April 2016. You won’t be able to register after this date for the 2016 to 2017 tax year as HMRC can’t process changes in-year. To avoid being sent multiple tax codes for your employees you should register before the annual coding process which usually starts around 21 December.

You cannot use this service if you use HMRC’s Basic PAYE Tools as they do not support payrolling.

https://www.gov.uk/guidance/paying-your-employees-expenses-and-benefits-through-your-payroll

Webinars and e-learning for anti-money laundering Help and support from HM Revenue and Customs (HMRC) about anti money laundering. https://www.gov.uk/government/news/webinars-and-e-learning-for-anti-money-laundering

Genuine HMRC contact and recognising phishing emails How to recognise when a contact from HM Revenue and Customs (HMRC) is genuine, and how to recognise phishing/bogus emails. https://www.gov.uk/government/publications/genuine-hmrc-contact-and-recognising-phishing-emails

Auto Enrolment Staging data tool www.tpr.gov.uk/employers/tools/staging-date.aspx

Planning tool www.tpr.gov.uk/planner

The essential guide to automatic enrolment www.tpr.gov.uk/employers/e-brochure/index.html

Our detailed guides for employers and pension professionals www.tpr.gov.uk/pensions-reform/detailed-guidance.aspx

Information about declaration of compliance (registration) www.tpr.gov/declaration

Letter templates for employers www.tpr.gov.uk/employers/letter-templates-for-employers.aspx

6 month leaflet www.tpr.gov.uk/docs/automatic-enrolment-six-month-leaflet.pdf

www.tpr.gov.uk/docs/selecting-a-good-automatic-enrolment-scheme.pdf

www.tpr.gov.uk/docs/introduction-code-13.pdf

Automatic enrolment – dispelling the myths www.tpr.gov.uk/press/webinar-automatic-enrolment-dispelling-the-myths.aspx

Identifying your workforce and calculating minimum contribution levels www.tpr.gov.uk/press/webinar-identifying-your-workforce-and-calculating-minimum-contribution.aspx

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Implementing automatic enrolment systems and pension schemes www.tpr.gov.uk/press/webinar-implementing-automatic-enrolment-systems-schemes.aspx

Automatic enrolment – are you ready? www.tpr.gov.uk/presss/webinar-automatic-enrolment-are-you-ready.aspx

Automatic enrolment declaration of compliance (registration) www.tpr.gov.uk/press/webinar-automatic-enrolment-declaration-of-compliance.aspx

Automatic enrolment question time www.tpr.gov.uk/press/webinar-automatic-enrolment-question-time.aspx

The Association of British Insurers www.abi.org.uk/pensionproviders

National Employment Savings Trust NEST is the workplace pension set up by government. It is free for employers and easy to set up, NEST has been built specifically for auto enrolment. www.nestpensions.org.uk

Independent Financial Advisers www.unbiased.co.uk

The Rodenticide Stewardship Regime From April 2016 onwards, rodenticide products with new "stewardship conditions" labels for use outside by professionals, including farmers, will be introduced carrying the following statement: “For supply to and use only by professional users holding certification demonstrating compliance with UK rodenticide stewardship regime requirements”. The UK Rodenticide Stewardship Regime was launched by the Campaign for Responsible Rodenticide Use and has been developed to meet the Government’s high level principles announced by Health and Safety Executive.

The rodenticides in question - solid baits containing first or second generation anticoagulant active ingredients, but not fumigant gases - will have legally binding label instructions that will require farmers to hold certified "proof of competence" in rodent pest control before being allowed to buy and use professional anticoagulant rodenticides.

In summary, from April stocks of old label products will start to run out and, by October 2016, professional rodenticides will only be available to farmers with certified status as no old label stock can be sold anymore.

In readiness, farmers have four options, all designed to ensure biosecurity and food safety, to be ready for using "stewardship label" rodenticides on their premises:

1. Possession of a certificate from an approved training programme and awarding organisation confirming professional competence, thereby allowing purchase and use of professional rodenticide packs with stewardship labels. In addition to courses already approved, AHDB has developed a self-study option via this website - an online information hub will offer a one-stop shop for best practice information on rodent control on farms. The content is based on CRRU-approved LANTRA courses, to help farmers build the knowledge base they need to pass an exam and attain certification. The exam itself sits outside the hub, with online or paper-based options.

2. Employment of a professional pest control contractor which employs technicians themselves in possession of such approved certificates.

3. Membership of a UK farm assurance scheme which has among its standards a requirement for an audited programme of rodent pest management. A preliminary list of farm assurance schemes approved for compliance with the UK Rodenticide Stewardship Regime has been released by the Campaign for Responsible Rodenticide Use (CRRU). They are:

Red Tractor Farm Assurance - Beef and Lamb, Dairy, Crops, Fresh Produce, Pigs, Poultry

Quality Meat Scotland – Cattle & Sheep, Pigs

Farm Assured Welsh Livestock - Beef & Lamb

Scottish Quality Crops

Northern lreland Farm Quality Assurance Scheme - Beef and Lamb, Cereals

4. The purchase and use of amateur rodenticide products which refers to pack sizes of up to 1.5kg.

Full details: http://www.rodentcontrolonfarms.co.uk/login/index.php

HSE

Safety and Health Awareness Days (SHADs) are practical demonstrations covering the everyday hazards that farmers face. Full details: http://www.hse.gov.uk/agriculture/diary.htm?ebul=hsegen&cr=9/23-nov-15

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Useful websites Bovine TB biosecurity plan and information hub launched New tools and advice to help farmers protect their herds from TB have been unveiled as part of a new campaign to help eradicate bovine TB http://www.tbhub.co.uk/

Sheep and goat keepers: how to report animal movements https://www.gov.uk/guidance/sheep-and-goat-keepers-how-to-report-animal-movements http://www.arams.co.uk/Movements.aspx

Publications You have control Remember, when you fly an unmanned aircraft (or drone), the responsibility is yours. Be safe, be legal http://www.caa.co.uk/docs/1995/CAP%201202UAVsafetyrules.pdf

England

2015 Basic Payment Scheme entitlement values and National Reserve confirmed Entitlement values, including those for greening, which will now be used to calculate farmers’ 2015 Basic Payment Scheme (BPS) payments have been confirmed by the Rural Payments Agency (RPA). https://www.gov.uk/government/news/2015-basic-payment-scheme-entitlement-values-and-national-reserve-confirmed

EIA (Agriculture) regulations: apply to make changes to rural land How to request an Environmental Impact Assessment screening decision and if necessary, apply for consent to cultivate previously uncultivated land or semi-natural areas, or restructure land features. https://www.gov.uk/guidance/eia-agriculture-regulations-apply-to-make-changes-to-rural-land

Carrying out works on common land When you need to apply for consent, how to apply, and the works that you can do without consent. https://www.gov.uk/guidance/carrying-out-works-on-common-land

Agricultural labour: rights for workers and employers Find out about agricultural workers' pay and working conditions, labour laws, and health and safety laws. https://www.gov.uk/guidance/agricultural-labour-rights-for-workers-and-employers

Scotland Basic Payment Scheme timetable The first Scottish direct farm payments should begin arriving in bank accounts by the end of December. In order to avoid unnecessary delays, Scottish farmers will receive their 2015 direct payments in two parts. The first instalment will be worth a minimum of 70 per cent of the total value of Basic Payment Scheme (BPS), Greening and Young Farmer payments. The first payments, to about a quarter of claimants, should start to arrive in bank accounts by the end of the year. http://news.scotland.gov.uk/News/Farm-payments-timetable-1f64.aspx

Pig disease consultation Proposals to make Porcine Epidemic Diarrhoea a notifiable disease in Scotland - Views are being sought on whether the pig disease Porcine Epidemic Diarrhoea (PED) should be classed as a notifiable disease in Scotland. http://news.scotland.gov.uk/News/Pig-disease-consultation-1f41.aspx

Electronic training collars A consultation on whether electronic training collars for cats and dogs should be regulated or banned in Scotland has been launched. http://news.scotland.gov.uk/News/Electronic-training-collars-1f07.aspx

Wales Glastir Advanced 2017 A new expression of interest window will close at midnight on 4th December 2015 for Glastir Advanced 2017. http://gwlad.gov.wales/schemenews/glastir-advanced-2017/?lang=en

RPW Online account

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There is new guidance available to explain how to register and activate your RPW Online account. It is important to register now for RPW Online as many services and applications, including the Single Application Form, will be online-only in 2016.

To get started with RPW Online, you will need a service activation code. Our Customer Contact Centre should be able to give you these details over the phone. You can contact them on 0300 062 5004. http://gwlad.gov.wales/generalnews/151119-getting-started-rpw-online/?lang=en http://gov.wales/topics/environmentcountryside/farmingandcountryside/rpwonline/?lang=en

Supporters and Sponsors News

I’m not quite sure how, but time has flown by and I have been working for McClarrons and on the IAgSA Professional Indemnity Scheme for 2 years now! If I have done my job right, most of you will have a Professional Indemnity Insurance policy and understand what you are actually covered for… So here is a quick recap of the policy features and benefits and a look at the risks you are putting yourself and your business at without any cover.

Professional Indemnity Insurance provides your business with cover in respect of the costs to rectify a mistake, error or omission that you have made as a professional. The policy also provides cover against any legal costs and expenses incurred while defending a claim made against you.

Our policy operates on a business start date; this means that any work you have completed during your time trading will be covered. This differs from many policies, which would only cover the work you have completed through your insurance year. This is a huge benefit as we are seeing more and more claims being submitted to insurers as there is a growing compensation culture. For new start-ups the business start date offers you the peace of mind that your first few months of work will be covered against any mistakes you may have made.

As the policy is bespoke to IAgSA we been able to extend the standard cover of a Professional Indemnity policy and enable AXA Insurance, the underwriters, to fully understand everything you do as an Agricultural Secretary.

Upon the recommendation of IAgSA we designed a differential rating scheme to ensure that you aren’t paying for unnecessary cover. Each policy is bespoke to your business and covers you for what you need. We can offer basic cover for new start-ups or members who just do simple book keeping with a low fee income. Or likewise for those who have developed their businesses we can extend our policy to make sure that you are fully covered for all the different sections within your business such as employees, training or basic payment scheme work. Our policy minimum premium is £124.00 giving the majority of Agricultural Secretary’s the cover they need to protect their businesses for just over £10 a month.

Further to this we can offer a flexible indemnity limit on an ‘Any One Claim’ basis. This means that you can have an unlimited number of claims throughout your policy period and receive the full benefit amount in each claim.

From speaking with yourselves over the years we have found that many of you have had claims rejected by previous insurers for the more farm related work including Single Farm Payments (now known as the Basic Payment Scheme), farm assurance and cross compliance. With the bespoke IAgSA package you can have the peace of mind knowing that your full business description will be covered for all the activities that you complete. In the event of a claim you will be put in touch with our in-house team who have wide experience and knowledge of the agricultural sector and they will deal with the entire claim on your behalf through to completion.

McClarrons prides itself on providing excellent customer service and are happy to help you in any way we can. If you would like a quotation, more information or just a chat to see if you need the cover then do not hesitate to get in touch. We can offer competitive rates on other necessary insurance products for your business such as Public Liability and Personal Accident & Sickness cover. As your dedicated handler feel free to contact me on 01653 602659 or email me at paige.dalby@mcclarroninsurance.com

Professional Indemnity Scheme Paige Dalby, Farm & IAgSA Account Handler

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Farming Support

Do you need help or know someone who may benefit from independent advice?

Farming Community Network 03000 111 999 http://www.fcn.org.uk/

RABI 0808 2819490 http://www.rabi.org.uk/

RSABI/Gatepost 0300 111 4166 http://www.rsabi.org.uk/viewItem.php

You Are Not Alone (YANA) 0300 323 0400 http://www.yanahelp.org/

Farming Help 0845 367 9990 http://www.farminghelp.org.uk/

Addington Fund 01926 620 135 http://www.addingtonfund.org.uk/

Counselling Directory 0844 8030 240 www.counselling-directory.org.uk

Rural Support Wales 01686 629480 http://www.ruralsupportwales.org.uk/

Money Advice Service 0300 500 5000 www.moneyadviceservice.org.uk

Free unbiased and easy-to-access money tools, information and advice

Money Advice Scotland 0141 572 0237 www.moneyadvicescotland.org.uk

Advice NI 0800 917 4607 www.debtaction-ni.net

AdviceUK 03000 777 0107 www.adviceuk.org.uk

Member centres offer debt advice including specialist advice for minority communities and people with disabilities

Christians Against Poverty 0800 328 0006 www.capuk.org

Free debt advice in your home

Citizens Advice www.adviceguide.org.uk

For local CAB check in phone book

National Debtline 0808 808 4000 www.nationaldebtline.co.uk

For debt advice and information

Business Debtline 0800 1976026 www.businessdebtline.org

For business debt advice and information

StepChange Debt Charity 0800 138 1111 www.stepchange.org

For debt advice throughout the UK

Civil Legal Advice 0800 345 4345 www.gov.uk/legal-aid

You may get legal aid if your home is at risk

Financial Ombudsman Service 0300 123 9123 www.financial-ombusman.org.uk

If you have a complaint that cannot resolve with your lender

UK200: Please press control & click to access the E-news from UK200

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Positions Vacant

Rural Estate Secretary

Rural Estate secretarial/accounts assistant required for a busy Country House Estate Office.

You will be working alongside the Estate Manager and Estate Administrator in the administration of all aspects of the Country House and its estate. Training will be given where necessary.

The candidate needs to be proficient in Microsoft Office. Payroll experience and social media experience an advantage. The office uses Farmplan software for the accounts, wages and property management.

Good communication and organisational skills, appropriate numerical skills, excellent customer care skills and the ability to maintain strict confidentiality.

Based in the Estate Office at Ugbrooke House, Chudleigh, Newton Abbot. Hours 9.00am – 4.30pm Monday – Friday. Salary negotiable

Applications: Please send covering letter and your Curriculum Vitae to: The Clifford Estate Office, Ugbrooke Park, Chudleigh, Devon, TQ13 0AD or email to info@cliffordestate.co.uk by 9th December 2015

Part time book keeper required for busy diversified farm business in Market Drayton, North Shropshire.

The farm is an organic livestock based unit and all of our stock is marketed direct to the public through our Farm Shop, Website, Bakery, Café and Mobile Catering business. We are looking for someone to join us on a flexible part time basis.

The nature of the business is seasonal and so the work load would be too. In the region of 1 day per week. We currently use Quickbooks so experience on this software will be useful. The roll will

include booking keeping, Vat returns, Payroll and general admin.

More information on us at www.fordhallfarm.com Please email cv to info@fordhallfarm.com

or call the farm office to discuss 01630 638255

L E Barnes & Sons Ltd Winners of the Farmers Weekly Employer of the year 2014

We are looking to recruit an Accounts Assistant/Farm Secretary to join a busy Farming & Haulage business. Start date

will be early 2016. £23K - £28K pro-rata depending on experience.

Duties to include but not limited, bank reconciliations, sales ledger, general data processing, VAT returns, payroll,

effective inventory management, plus maintain Farm data reports and provide the MD with relevant management

information, office administration support.

You will need to have at least 2 years’ experience in a similar role and be familiar with the following packages: Landmark,

Earnie, Gatekeeper, Business manager and Microsoft Office to an intermediate standard.

We are looking to offer the right person dependant on experience an excellent package including 23 days holiday (pro

rata for PT). The successful candidate will be trustworthy, reliable and flexible in approach, show initiative and want to

make a positive contribution to us, plus have excellent communication (written and oral) and good analytical and

problem solving skills.

If interested please send, with a hand written covering letter, a CV to Mr Robert Barnes at Roxhill Manor Farm, Marston

Moreteyne, Beds, MK43 0QG or by emailing: claire@barnesfarming.com

Closing date Friday 4th December. Interviews to be conducted w/c 7th December 2015.

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Rotherfield Farms Farm Secretary

Our busy 1800ha estate, near Alton, Hampshire is looking for an experienced farm secretary to join our team. This full time position will work alongside the Estate Coordinator reporting to the Farm and Estate Manager. The successful

candidate will ideally have experience in Farmplan Business Manager and Farmade Gatekeeper.

We are looking for a competent and organised person who can fulfil the daily tasks of a Farm Secretary as well as taking on a PA role. You must have excellent communication and numeracy skills

In return we offer a competitive salary and pension scheme as well as further training and continued personal

development.

Applications should be made in writing with CV and covering letter to Joseph Edwards, Farms and Estate Manager

recruitment@rotherfieldpark.co.uk

Part-Time Farm Secretary Required

1 Day per week to start. Starting as soon as possible. Winchester based Family owned & run mixed farm with commercial diversification.

Duties would include:

Farm bookkeeping (Farmplan) Bank reconciliation

Sales & purchase invoicing Some Health & Safety record keeping

Some farm compliance record keeping Some livestock (outdoor pig breeding unit) and crop record keeping

VAT returns Monthly PAYE (Earnie)

Monitoring and recording monthly rent receipts Chasing rent arrears

Handling customer enquiries

Experience required in: Farmplan business manager software

Earnie PAYE package MS Word MS Excel

Sam Burge - Mob: 07843 472945 Office: 01962 820477 Email: hallandburge@yahoo.co.uk

Farm Business Administrator

Required for arable farm located Massingham area, King’s Lynn.

2 days week/14 hrs week.

Essential to have experience using Sage Payroll, Fam Business Manager and Crop Manager.

Job includes VAT Returns, wages and bookkeeping.

Contact Robert Fox: T: 01485 520331 M: 07976 716381 Email: robert.fox@farming.co.uk

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Members Shortcuts

De-Minimus Limits - An article to explain the Partial Exemption excel spread-sheet available

in the Members’ online library - Jennifer Day, Wessex Branch

You can download the above mentioned Partial Exemption Spreadsheet from the IAgSA Members Library. To access the

Members Library, you will need to use your IAgSA login details to log onto the IAgSA website, select the Members Tab and

then the Bulletin & Library tab positioned on the left hand submenu. Once in the library the spreadsheet will be listed.

Click and download.

IAgSA Member, Jennifer Day explains: I am writing this to explain briefly how to set up your accounts; to enable you to

easily extract the information that you will need to complete the excel Partial Exemption spread-sheet. About 75% of my

arable estates fall into this partial exempt category and I use, and have used, the spread-sheet monthly for more years

than I care to remember.

A brief of the principals

£7,500 of exempt input tax per annum can be claimed

£625.00 or less per month and not more than 50% of the total input claim

Keep under these limits or loose the lot.

If the monthly claim is too high – opportunity to do an annual assessment at the HMRC tax year-end not the

business year end

The trickier bit

This is the shared costs that you can’t attribute directly to either the vatable or exempt outputs. These costs tend to relate

to the office administration and professional fees for instance the accountancy bill, telephones and farm administrator if

vat registered. The input VAT on these costs are put into a ‘pot’ and known as non-attributable or residual input tax.

How to set up your accounts

I will explain how I set up my codes using the Farmplan system but just adapt the notes to whichever accounts package

you use.

Set up the correct VAT code in the sales (outputs) heading codes i.e. Standard, Zero or Exempt

Set up the correct VAT code in the costs (inputs) headings; standard or zero if linked to Vatable outputs. P if it

relates to costs used to produce exempt outputs.

Use the vat code P1 if the costs relate to shared items i.e. the residual pot as described above. On Farmplan’s

Business Manager you have the opportunity to rename the P and P1 VAT codes to make it easier to remember

which is which.

You will need of set up a new heading code unclaimed input vat because if the monthly calculation fails you will

need to do a vat journal credit (reduce) the input vat and debit (increase) the overhead code. Remember to edit

this journal

If the business year-end is different from HMRC, which is likely, you will need to do a reversing journal to create a

debtor in the Balance Sheet. The cost is removed from one trading year and returned as a cost in the new year

until the annual adjustment has been done

The easy bit

Print off the VAT audit summary page before you file the return. This summarises the Input and Output VAT

attributed to each VAT code.

Enter the input vat on the spreadsheet, in the correct columns. For example put the VAT against P under Exempt

Input Tax, and the VAT against P1 goes under Residual Input Tax.

Add the total of the standard and zero outputs and enter on the spreadsheet under Taxable Outputs

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Enter the exempt outputs on the spreadsheet.

All done now, your answer will be displayed – if you have to remove some of the monthly vat do the journal; enter

what vat you will be claiming on the spread- sheet.

When this is done file your monthly claim.

Your annual adjustment will be calculated when you have completed the twelve monthly returns.

If you can now reclaim the vat on an annual adjustment edit the vat journal to increase input VAT on the first claim

after HMRC year-end.

I can assure you that this is very easy to do; as I have mentioned I have used this method for many a year.

My involvement came about after we had an excellent presentation on the subject at the Devon Branch Training Day.

Cathy and Rebecca overheard me say “that was very well explained but not as easy as my spread-sheet.” I do hope they

have used the Partial Exemption spread-sheet by now.

Branch News / Area News

North Wales IAgSA Branch / Cangen IAgSA Gogledd Cymru On Tuesday 24th November 2015 the North Wales IAgSA Branch met to officially form a NEW branch. Officials were appointed as follows: Chairman: Elin Jones Secretary: Llio Jones - lliohafjones@gmail.com - 07795 278384 Treasurer: Budge English - budge.english@tiscali.co.uk

We will aim to meet every 2 months with the first meeting in January (more details to follow). We would welcome any new or interested member - please contact the secretary for more information. Ar Ddydd Mawrth 24ain Tachwedd 2015 cafwyd cyfarfod i sefydlu Cangen Newydd yng Ngogledd Cymru. Fe benodwyd swyddogion fel a ganlyn: Cadeirydd: Elin Jones Ysgrifenyddes: Llio Jones - lliohafjones@gmail.com - 07795 278384 Trysorydd: Budge English - budge.english@tiscali.co.uk Rydym yn gobeithio cyfarfod pob 2 fis, gyda'r cyfarfod cyntaf yn mis Ionawr (mwy o wybodaeth i ddilyn). Bydd croeso i unrhyw aelodau newydd neu aelodau a diddordeb - cysylltwch ar ysgrifenyddes am fwy o wybodaeth. Branch News from Suffolk Members and guests recently enjoyed an informative annual technical update including a presentation from East Anglian accountants Whiting & Partners. Annual Investment Allowance, a current hot topic, was covered in detail by Trina Nunn with the following examples showing the importance of planning and good timing……..

Annual Investment Allowance (AIA) - It’s all about the timing!

Current position – Most businesses since 2008, irrespective of their size, have been able to claim a 100% allowance on all their qualifying plant or machinery expenditure (including integral features but excluding cars) up to a specified annual maximum.

It gives a deduction of 100% of the cost of items up to the AIA limit against your taxable business profits.

It is very important for Farming businesses who buy expensive pieces of machinery (combines, potato harvesters, beet harvesters, tractors etc.)

Examples of plant & machinery expenditure • Tractors, Combines, Harvesters (potato, sugar beet), Implements (ploughs, spreaders, trailers,) • Specialist livestock fencing • Office equipment (computers, printers, desks)

Capital purchases not qualifying for AIA are written down at either 18% or 8% (WDA) on an annual basis.

At present, the limit stands at £500,000 and it was due to fall back to only £25,000 on 1 January 2016.

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The temporary increase to £500,000 was designed to stimulate growth in the economy by providing an additional time-limited incentive for businesses – particularly small and medium-sized ones – to increase or bring forward their capital expenditure on plant or machinery.

Examples: AIA Farmer A buys a combine for £250,000 The purchase qualifies for 100% AIA £250,000 is deducted from taxable profits TAX SAVING is £250,000 x 20% corporation tax rate = £50,000

No AIA Farmer B buys a new combine for £250,000 The purchase doesn’t qualify for AIA (perhaps because they have already used their maximum AIA) so only gets 18% tax allowance £45,000 is deducted from profits TAX SAVING IS £45,000 x 20% corporation tax rate = £9,000 (in year 1)

Changes ahead In his Budget Speech in March 2015, the Chancellor announced that the rate for 2016 was to be set at a more ‘realistic’ level. The allowance was duly increased from the £25,000 to £200,000 for expenditure incurred on or after 1 January 2016. The £200,000 limit is to apply for the foreseeable future.

For businesses with a 31 December year end, the new system should cause no particular problem: the AIA limit for 2015 expenditure will remain at £500,000, reducing to £200,000 for expenditure incurred in 2016. However, for those businesses with any other accounting date transitional rules apply.

The transitional rules provide a restriction for the period which commences on 1 January 2016 such that, for expenditure incurred in that second period, no claim can be made for more than the maximum limit for the period.

Maximum AIA for expenditure incurred from 1 January 2016 to the end of the transitional period

Accounting period end: Maximum AIA: 31 January £16,667 29 February £33,333 31 March £50,000 30 April £66,667 31 May £83,333 30 June £100,000 31 December £200,000

Examples: Farm C Limited has a 31/03/2016 year end and AIA available = 9/12 x £500,000 (period to 31/12/15) plus 3/12 x £200,000 (period to 31/03/16) – total £425,000 – but timing of the expenditure is crucial!

If Farm C Limited spends £300,000 on qualifying plant & equipment on 1 December 2015 – all is covered by the AIA available for that period being £375,000 (assuming no other capital expenditure)

Tax saving is £300,000 x 20% corporation tax rate = £60,000

BUT… if Farm C Limited spends £300,000 on qualifying plant & equipment on 1 January 2016 the transitional rules come into play:

AIA available = £50,000 restricted under transitional rules

Tax saving is £50,000 x 20% corporation tax rate = £10,000

£250,000 x 18% WDA x 20% corporation tax rate = £9,000 Total = £19,000

Delaying the expenditure by 1 month has cost Farm C Limited £41,000 in corporation tax! So what can you do… • Plan the timing of any capital expenditure & consider accelerating capital expenditure to before 1 Jan 16 • Be aware of and watch the transitional rules • Discussions with your Accountants regarding the available annual investment allowance

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Find out more For further information, advice and guidance please contact: Trina Nunn ACA trinanunn@whitingandpartners.co.uk tel: 01284 752313

This is a general illustrative guide only and individual professional advice should be obtained on specific issues. Information is believed correct at time of publication but may alter.

Branch Programmes

Cambs, Herts, Essex and Beds Branch January - A breakfast meeting next year to coincide with Farmhouse Breakfast Week (24-30 January). This will be on Auto Enrolment, as many of us have staging dates coming up.

Devon Branch meeting will be a Festive theme social - Christmas Wreath making at Lewdown Village Hall on 17th December at 7.30pm. Please bring if possible green string, a ring, greenery, secateurs, essentially nibbles and festive spirit. Christmas jumpers optional. Non-members welcome.

Norfolk Branch Norfolk Branch Delegate - At last year’s AGM it was announced that the branch would sponsor one delegate to attend the National Conference 12th-13th March 2016 (travel costs not included). All Norfolk members can put their name forward and one name will be drawn. The winner to write a report about their experience. Please email norfolkiagsa@gmail.com to register your interest by Monday 7th December and the draw will take place at The Chocolate Workshop on the evening of the 8th December. New Year’s Supper - Friday 29th January - 7.30pm Nameste India Restaurant, Opie Street, Norwich

Staffordshire Branch At our November meeting we enjoyed a very informative talk on contract farming agreements, we can recommend this as a topic to other branches, if you can find a local land agent with relevant experience to share. We will not meet in December. Our 'Christmas' meal will be held on 21st January 2016 at The Dog and Doublet, Sandon ST18 0DJ. For more information on branch activities please contact Rosie Chandler on rosie@maddersfarming.co.uk.

Thames and Test Branch will meet on Thursday 11th February 2016 – Training Day BPS Update and Health & Safety at The Royal British Legion, Herriard, Basingstoke. Details available in January.

Wessex Branch AGM and Christmas meal will be held on Tuesday 8th December 2015 at 7.30pm at The Barford Inn, Barford St Martin, Salisbury, Wiltshire SP3 4AB. To book a place please contact Liz Crossley email: lizcrossleyfarmservices@gmail.com or phone 01722 335825.

Wiltshire Branch Christmas Meal will be held on Saturday 5th December at The Greyhound, Bromham. Contact Mary Mortimer 01225 782450 Advance Notice: Excel workshop, Saturday 6th February 2016

Your Local Branch / Area Representative - Points of contact

Branch Region Contact Name Telephone BEDFORDSHIRE Marianne Venn 07974 427838 CAMBS, HERTS, ESSEX Marianne Venn 07974 427838 CHESHIRE Jane Gerrard 01606 891376 CHILTERNS Joanne Jakeman 01451 870298 CORNWALL Sue Gillbard 07769 653009 CUMBRIA Joyce Crackles 01524 274239 DERBYSHIRE Sally Wood 01246 220112 DEVON Julie Tucker 01822 810276 EAST RIDING Linda Bratley 07710 014747 EAST SUSSEX Jo Crosta 01273 891346 GLOUCESTERSHIRE Helen Walthew 01242 890330 HEREFORDSHIRE Sue Partridge 01989 730687 KENT Sandra Side Reeves 01959 523756 LANCASHIRE Louise Moore 01254 822828 LINCOLNSHIRE Sarah Green 01652 651208 MIDLANDS Moira Wells 01162 362514 NORFOLK Alison Cranmer norfolkiagsa@gmail.com

Branch Region Contact Name Telephone NORTHUMBERLAND National Office 01926 485543 NORTH WALES Llio Haf Jones 07795 278384

NORTH YORKSHIRE Mary Thomas 01439 788179 RYEDALE Andrea Strickland 01439 770305 SCOTTISH BORDERS Alex Walgate 01875 835203

SCOTTISH CENTRAL Elizabeth Miller 01821 650236 SHROPSHIRE Heather Tate 01743 718031 SOMERSET National Office 01926 485543 STAFFORDSHIRE Rosie Chandler 07801 933258 SUFFOLK Helen Evans 01986 798338 SURREY & W SUSSEX National Office 01926 485543 THAMES & TEST Emma Powell 01722 712381 WALES Mary Jones 01792 371351 WARWICKSHIRE National Office 01926 485543 WESSEX Helen Hassall 07923 590360 WILTSHIRE Rebecca Hill 01793 740537 Please see the Council of Management Contact Details for your Council Representative.

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Council of Management 2015 - Contact Details

Member Council Role Branch / Area Support Contact email

Cathy Meredith IAgSA Chairman & Head of the IAgSA Training Programme

Herefordshire, Shropshire & Staffordshire

chairman@iagsa.co.uk / ruralcathy@gmail.com

Billie Johnson IAgSA Vice Chairman & Government Liaison Representative

Chiltern (Oxon & Bucks) brook1963@aol.com

Rebecca Hill Treasurer Wessex & Wiltshire rebecca.hill720@gmail.com

Sally Lemonius Compliance & Anti-Money Laundering Representative

sally@lemonius.co.uk

Christine Thompson Corporate Liasion, Funding & Sponsorship & Regional Training Days Representative

East Riding, Lincolnshire, North Yorkshire & Ryedale

christinethompson1401@ gmail.com

Ann Davies Bulletin Editor and Membership Panel Representative

Gloucestershire & Warwickshire adavies625@btinternet.com

Julie Tucker Training, Common Lands & Farming Charities Representative

Cornwall & Devon julie@bearwoodfarm.co.uk

Ros Foreman Website Representative Scottish Borders, Scotland Central & Thames & Test

rforeman@bcm.co.uk

Elin Jones IAgSA Representative for Wales & Regional Training Days

Wales & North Wales elin.jones@btconnect.com

Sally Wood Membership Panel Representative & Government Liasion Representative

Cambs Herts & Essex, Derbyshire & Norfolk

wood5@farm5.plus.com

Emma Powell Council Representative for IAgSA Branches Cheshire, Cumbria, Lancashire & Suffolk

emmapowell77@btinternet.com

Marty Handley Head of Membership Panel Marty.croasdale@btinternet.com Andrea Gardner

Continual Professional Development External Assessor

andrea.gardner@yahoo.co.uk

National Office Bedfordshire, East Sussex, Kent, Midlands, Northumberland, Leicestershire, Somerset, Surrey & West Sussex

iagsa@iagsa.co.uk

EDITORIAL COPY for the January Bulletin to the Editor by 20th December 2015 To advertise your position vacant in the Technical Bulletin please contact the National Office.

The information in this Bulletin is for the general guidance of members. It is not practicable for the accuracy of every statement to be checked before publication. Where important, readers should check the details for themselves. Neither the Institute, the editor

nor any contributor is liable for any inaccuracy arising from any cause whatever. © Institute of Agricultural Secretaries & Administrators Email: IAgSA@IAgSA.co.uk T: 01926 485543

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