Clay Shaw Butler

By Mark Jones, director of Carmarthen-based Clay Shaw Butler chartered accountants and business consultants.

There’s some important deadline news for you this week about benefits and expenses provided to employees and directors.

The forms P11D, which report details of benefits and some expenses provided to employees and directors for the year ended 5 April 2018, are due for submission to HMRC by 6 July 2018.

The process of gathering the necessary information can take some time, so it is important that this process is not left to the last minute.

Employees pay tax on benefits provided as shown on the P11D, generally via a PAYE coding notice adjustment or through the self assessment system.

Significant changes were introduced to the rules for reporting expenses from 6 April 2016.

Some employers ‘payroll’ benefits and in this case the benefits do not need to be reported on forms P11D, but employers should advise employees of the amount of benefits payrolled.

In addition, regardless of whether the benefits are being reported via P11D or payrolled the employer has to pay Class 1A National Insurance Contributions at 13.8% on the provision of most benefits.

The calculation of this liability is detailed on the P11D(b) form. The deadline for payment of the Class 1A NIC is 19th July (or 22nd for cleared electronic payment).

HMRC produce an expenses and benefits toolkit. The toolkit consists of a checklist which may be used by advisers or employers to check they are completing the forms correctly.

If you would like any help with the completion of the forms or the calculation of the associated Class 1A NIC please get in touch with Clay Shaw Butler.

Internet link: HMRC guidance Toolkit –

https://www.gov.uk/government/publications/hmrc-expenses-and-benefits-from-employment-toolkit-2013-to-2014

In other news, the Enterprise Management Incentive (EMI) allows selected employees (often key to the employer) to be given the opportunity to acquire a significant number of shares in their employer through the issue of options.

An EMI can offer significant tax advantages as the share option scheme allows options to be granted to employees which may allow the shares to be received without any tax bill arising until the shares are sold.

HMRC have warned that EMI share options granted in the period from 7 April 2018 until EU State Aid approval is received may not be eligible for the tax advantages presently afforded to option holders, and accordingly share options granted in that period as EMI share options may necessarily fall to be treated as non-tax advantaged employment-related securities options meaning that the options may be taxable when exercised.

To read more, please visit the link below or contact Clay Shaw Butler for specific advice.

Internet link: GOV.UK EMI Bulletin –

https://www.gov.uk/government/publications/employment-related-securities-bulletin/employment-related-securities-bulletin-no-27-april-2018

Finally, HMRC have issued details of the updated VAT fuel scale charges which apply from the beginning of the next prescribed VAT accounting period starting on or after 1 May 2018.

VAT registered businesses use the fuel scale charges to account for VAT on private use of road fuel purchased by the business.

Please do get in touch with the team at Clay Shaw Butler for further advice on this or other VAT matters.

Internet link: GOV.UK fuel scale charges –

https://www.gov.uk/government/publications/vat-road-fuel-scale-charges-table/vat-updated-valuation-table-road-fuel-scale-charges-from-1-may-2018-to-30-april-2019

You can find out more about money matters on the Clay Shaw Butler website (under our news for business section) –

http://www.clayshawbutler.com/news/latest-news-for-business

We have a strong and experienced team with great local knowledge all geared-up to helping you get the very best from your finances – whether that is as an individual or as a business.

We stay ahead of the game by putting great store by continual professional development for our staff.

With Investors In People status at Clay Shaw Butler, we care passionately about making sure our staff have all the tools they need to serve you, our customers.

Weblink – http://www.clayshawbutler.com

The team at Clay Shaw Butler can be contacted on 01267 228500.

The team at Clay Shaw Butler are on Twitter. Look for @clayshawbutler.

The final plans for the seventh Llandeilo Jazz Festival are well underway.

With more musicians than ever playing on three stages and more than 20 bands, Llandeilo Jazz 2018 is set to be the best yet.

Musicians from all over Wales, France and the USA are heading to Llandeilo.

Festival organiser Simon Buckley said:

“After a slow down in 2017, we have reinvigorated Llandeilo Jazz, with more bands, more music, and a reduced ticket price.

“2018 is set to be the best jazz festival yet.

“Llandeilo Jazz is now a major musical event on the West Wales festival calendar.

“This year, we have more bands than we have ever had, a wider choice of music, and something for everyone.

“It’s a great line up and the festival team have worked hard to bring some of the best names in Welsh music to our town.

“The programme is set to allow people to stroll from venue to venue and enjoy what Llandeilo has to offer.

‘We have managed through the generous support of our sponsors to keep ticket prices down to £12 per adult for the weekend of three days of music – and children go free up to 8pm in the evening.

“This is incredibly good value and something everyone can afford. There is no excuse for not being here – and there are buses to get you home on Saturday evening.

“This is the people’s festival.”

Tickets are due to go live online shortly.

The festival runs from July 6-8 and is based around the White Horse and Angel Hotel, Llandeilo.

For further information email jazz@llandeilo.com or ring 01558824455.

Link to Facebook page –

JOHN HYWEL WILLIAMS MBE

FLCM, BEd, LRAM, LMusTCL, LMusLCM, Founder and Director of Music Hywel Girls Choir and Hywel Boy Singers.

The lifelong passion and commitment for choral singing of Llanelli’s legendary John Hywel Williams is renowned whether in the role of conductor, director, trainer, lecturer, educationalist, composer or international adjudicator.

Accolades and Awards:

Described by the London Times as “the Svengali of the baton”, John Hywel has performed for and enjoyed accolades from world leaders, members of the Royal Family, Prime Ministers and The Pope.

In addition to proudly receiving the Paul Harris Fellowship from Rotary International, John Hywel is also a Member of the Order of the British Empire bestowed by Her Majesty Queen Elizabeth II for leading services to music and also a recipient of the highly prestigious Fellowship of the London College of Music in recognition of his international music achievements.

John Hywel is a graduate of the University of Wales, a Licentiate of the Royal Academy of Music, a Licentiate of the Trinity College London and a Licentiate of the London College of Music.

John Hywel is also humbled to have received numerous awards for his work over the years the most recent being the Award for Outstanding Cultural Contribution at the 2018 Carmarthenshire Cultural Awards awarded by Carmarthenshire County Council.

Childhood Inspirations:

A native of Llanelli, as a poorly child struck by polio and meningitis, John Hywel found escape from his confining illnesses through an old record player and a pile of classical records.

This opened his imagination and passion for music which changed his life and impacted the lives of millions of others.

Becoming a chapel organist at the age of 11, he started a young ladies choir in his young teens. From these humble beginning have risen world renowned choral endeavours which have impacted and inspired millions of people.

Choral Adventures:

John Hywel Williams led the field by taking the very first British choir behind the Iron Curtain of Eastern Europe and the first British choir to undertake a concert tour of Soviet Union – performing at the great concert halls of Russia with the BBC and S4C touring with the choir from which saw television and radio broadcasts in Russia and 15 television broadcasts across the UK.

John Hywel’s choral adventures have included over 200 television and radio broadcasts spanning the UK, Russia, Poland, The Netherlands, Italy, Austria, Bulgaria, Romania, Yugoslavia, Belgium, Czech Republic, Slovakia and Spain to name but a few.

A televised performance for “Eurovision” from Belgrade televised to millions of viewers throughout the whole of Europe also ranks in his televised broadcasts as well as his unique choral achievements being
the subject of an international television documentary seen by a staggering 400 million people across 120 countries around the world.

Stars of Song and Entertainment:

John Hywel has had the unique experience of founding and conducting the full spectrum of choirs – male choirs, female choirs, mixed choirs, youth choirs as well as conducting a wealth of orchestras and world leading military bands including HM Band of the Royal Marines and The Central Band of the Royal Marines.

John Hywel and his choirs have enjoyed performing and broadcasting with and alongside a spectrum of fun and esteemed star artists from across the entertainment world including Maurice Chevalier, Joan Sutherland, Iris Williams, Stuart Burrows, Lesley Garrett, Aled Jones, Kathryn Jenkins, Russell Watson, Lee Mead, Mathew Rhys, Paul Zerdin, Glyn Houston, Ivor Emanuel, Cerys Matthews, Max Boyce, Sian Phillips . . . to name just a cross-section.

His Greatest Pride:

But of all these achievements and over 900 concert performances given, John Hywel is most proud of his choristers and pupils.

While some have gone on to leading positions at world opera houses, successful careers in musical theatre and the pop world (even winning the Eurovision Song Contest), John Hywel’s pride is immeasurable for all his choristers and the pride of seeing them learn, develop, enjoy and inspire.

Link to Last Night Of The Proms story –

Army of 200 musicians prepare for ‘Big Mad Proms’ this Saturday

Dads are being urged to get creative for Father’s Day and reward themselves with a garden planter.

The council’s White to Green Goods scheme (Gwyn I Wyrdd) and The Crefft Pren project along with The National Botanic Garden of Wales (NBGW) have teamed up to offer fathers a chance to make their own garden planter out of recycled washing machine drums.

The workshops will be held on Friday, June 15 – two days before Father’s Day on the 17th.

Drums, timber cladding, bolts will be supplied by Gwyn I Wyrdd to construct the planters.

The NBGW will also source the compost and the plants. Full instruction will be delivered by qualified and experienced project officers.

Booking is advisable due to limited spaces on 01558 667150. Session costs £90 and includes entry to the gardens, all equipment and materials. Activity to run 11am until 2pm.

Family members can also take part in the session and use the planter as a surprise Father’s Day gift, alternatively they can purchase a space for their loved one on the workshop as a gift.

The council’s executive board member for social care, Cllr Jane Tremlett said: “This is a great idea and makes a very useful gift for Father’s Day. The workshop not only provides an opportunity to bring out people’s creative side and a chance to take what they have made home, it makes good use of old or unwanted goods or furniture.”

Gwyn i Wyrdd Domestic Appliance Reuse Centre Cross Hands Carmarthenshire is a project to minimize the amount of WEEE (Electrical Waste) generated in Carmarthenshire and to promote the recycling, repair and reuse of electrical goods in particular white goods.

The project is part of a training facility for adults with disabilities and individuals that are economically inactive seeking work experience and training.

Reusable appliances that can be economically refurbished such as electric cookers, washing machines, washer/dryers, dishwashers, tumble dryers, refrigeration and wooden furniture can be collected. Up to three items costs £15.

Opening times 8.30am to 4pm Monday to Thursday, Friday 8.30am to 3.30pm. For further information visit http://www.gwyniwyrdd.co.uk

Members of Carmarthenshire Youth Council (CYC) have devoted more than 1200 hours to volunteering on a local, regional and national level during the past 12 months.

Carmarthenshire County Council, Carmarthenshire Youth Council and CAVS have been working together over the years and developed a Youth Recognition Scheme for 11-14 year olds.

They have lobbied GwirVol the Youth Volunteering initiative for Wales, to lower the Millennium Volunteers age from 16 to 14 – which they succeeded.

Since 2007, 92 Youth Councillors have registered on the CAVS Youth Recognition and Millennium Volunteers Scheme.

Members have volunteered with the Participation Project through planning and delivering a conference, meeting with decision makers and more.

Fifteen young people were presented with their certificates at this year’s Annual General Meeting in April.

Carmarthenshire Youth Councillor Amber Treharne, aged 14 from Burry Port, said: “Since becoming a member of CYC it has allowed me to gain many different experiences through volunteering. I think that volunteering is such a rewarding experience as it really does develop you as a character. Not only does volunteering open up a wealth of experiences, it allows you to gain a variety of skills, such as team-work, that are beneficial to you in day to day life and also as you progress into further study and careers. I would advise anyone who ever receives the chance to get involved with volunteering to go for it because only then will you fully understand how rewarding it is!”

Recognition of CYC volunteering hours were presented with National Millennium Volunteers Certificates by Cllr Cefin Campbell, Executive Board Member for Communities and Rural Affairs and Marie Mitchell Chief Officer at CAVS in recognition for the time they have given during the CYC AGM in April.

Executive Board member for education and children’s services, Cllr Glynog Davies, said: “By being a part of Carmarthenshire Youth Council many young people are volunteering their time to make a difference in their county. I would like to thank the Youth Council members for taking time out of their busy lives. These awards are a way of showing our thanks and to acknowledging that all their hours of volunteering is valued.”

For more information about Carmarthenshire Youth Council and to see all the pictures from the AGM please go to www.youthsirgar.org.uk

Carmarthen Leisure Centre has been shortlisted for a prestigious national award.

It is the only council-run facility in Wales to reach the final of the ukactive Awards 2018 under the UK Active Club of the Year category.

To qualify for entry the centre had to demonstrate that it had made substantial progress and exceeded expectations in the last 12 months.

Members of the council’s sports and leisure team will now to wait until June to find out if they’ve won.

In the last six years the centre has raised the bar – gym memberships have soared to 3,092 compared to 879 in 2012 – a huge increase of 250 per cent.

Customer satisfaction has seen a 16 per cent increase in the last year compared to the year before and exceeding national and international benchmarks in eight of the past 12 months.

The Learn to Swim programme is up by 25% with 773 swimmers taking part compared to 617 in 2012.

The council’s executive board member for leisure, Cllr Peter Hughes-Griffiths said: “We are delighted to have made it to the final and it reflects all the hard work our officers have made to ensure we give our members the best experience. We’re all very excited at the prospect of winning this sought-after title.”