Tax

It is that time of year again – when we are thinking about your P11Ds. We are pleased to provide you with this handy guide on benefits in kind.

What are benefits in kind?

Benefits in kind (BIKs) are benefits that employees or directors receive from their company which isn’t part of their salary package. Under general tax law most benefits are taxable remuneration and have to be reported to HMRC and any tax or NICs paid. 

There is a wide range of benefits in kind – from company cars to private healthcare that need reporting to HMRC.

Taxable benefits

A main list of taxable BIKs, including:

• Company cars
• Fuel for a company car for the employee’s personal use
• Loans for rail season tickets
• Interest free loans to employees/directors over £10,000
• Home phones with personal use
• Private Health Insurance
• Clothing allowance that is not essential for the employee’s job role
• Provision of Living Accommodation

Non Taxable Benefits

A few examples where circumstances may mean no tax is paid include:

• Parties and similar functions for all staff, costing no more  than £150 ‘per head’, including VAT and associated costs such as transport.
• Provision of one mobile phone where the employer contracts directly with the supplier. Any other contract or payment is taxable and NI’able and has specific treatment depending upon who the contract is with and how it is paid.
• Free or subsidised meals available for all employees. Working lunches are also tax free if available to all.
• Subscriptions for an individual who is a member of a professional body approved by HMRC.
• Car parking
• Approved mileage allowance payments for use of an employee’s car on business.

1^st 10,000 miles                                        45p per mile

Excess mileage                                         25p per mile

Motorcycles                                             24p per mile

Bicycles                                                      20p per mile

Passengers                                                 5p per mile

• Business travel but not ordinary commuting. These rules are complex especially for regular travel to a ‘temporary workplace’ and if this lasts more than 24 months.
• Relocation expenses up to a value of £8,000, subject to specific rules.

Trivial Benefits

There is a statutory exemption from tax and NIC for trivial benefits costing £50 or less. This only applies if the following conditions are met:

• The benefit cannot be cash or a cash voucher (Gift Vouchers are allowed)
• The average cost per person does not exceed £50 for each event
• The benefit is not provided through a salary sacrifice arrangement
• The benefit is not provided in recognition of services performed by the employee

To avoid smaller companies taking advantage of this, any benefits provided to directors or other office holders (or their families) have the exemption capped at a total cost of £300 per tax year.

Normal employees do not have this £300 limit but the exemption does apply to family or household members so if there is a function where partners are invited then each employee’s partner can share the £50 trivial benefit for the particular event.

If any of these conditions are not satisfied, the benefit is taxed in the normal way, subject to any other exemption (such as the annual staff function exemption). Importantly, if the cost exceeds the £50 limit, the whole of the benefit is taxed, not just the excess.

The rules around benefits in kind are complex and each example needs to be looked at based on its individual circumstances to see if any tax is payable by the employee and/or your company. There are many limits and exceptions within each of the options.

We will be pleased to assist in the review of the treatment of any expenses payments, which may not be covered above.

Reporting a benefit in kind

Benefits in kind are reported on a P11d form by the employer, not the employee. 

If a company offers their employees any of the taxable benefit in kind examples listed above, they will need to be included on your P11d.

A company will also need to file a P11d(b) form, which summarises the individual P11d forms they have completed for their employees and how much National Insurance will need to be paid. A company has to pay NICs at a rate of 13.8% for the tax year 2021/2022 of the determined values of the benefits in kind.

The P11ds must be filled by 6^th July 2022 for the tax year running 6^th April 2021 to 5^th April 2022.

P11d penalties for late filing

If you miss the deadline of 6^th July your company will incur fines of £100 per every 50 employees per month, or part month, until payment is received. You will also be charged penalties and interest if you are late paying HMRC.

Important Comment

Inform each employee of the details being returned before the form is submitted to HMRC so employees can point out any mistakes.

Further Information

If you do have any further related P11d queries, please get in touch and we can give you tailored advice on what your company needs to do to ensure compliance.

If you would like more information, please contact Edita Rendall or Paul Webb at hello@dixcartuk.com or your usual Dixcart UK contact.

Tax

R&D Tax Relief is a UK Government backed incentive designed to encourage innovation and increase spending on Research and Development activities for companies operating in the UK.

For SMEs:

• A deduction of 230% of the amount spent on R&D can be made from taxable profits, reducing the corporation tax due.

For loss making companies:

• The scheme allows up to 33.35% of a company’s R&D spend to be recovered as a cash repayment.

However, claims are often overlooked.

Business owners often; over-estimate the level of innovation that is required in order to claim, don’t know about the relief, or simply suspect that it is too good to be true!

To find out; what qualifies, how R&D tax relief is calculated and how to apply, please see: R&D Tax Credits

Tax

The reintroduction of the Statutory Sick Pay Rebate Scheme (SSPRS) means that employers with fewer than 250 employees will be able to claim up to two weeks’ SSP per employee for COVID-related sickness absences occurring from 21 December 2021.

Employers will be eligible for this support if they:

• are UK-based;
• employed fewer than 250 employees on 30 November 2021;
• had a PAYE scheme at 30 November 2021; and
• they have paid their employees’ COVID-related statutory sick pay (SSP).

The scheme will cover COVID-related sickness absences occurring from 21 December 2021. There are no details indicating when the scheme will end other than the government will keep the scheme under review.

If an employer made a claim for an employee under the previous scheme, they will be able to make a fresh claim for a new COVID-related absence for the same employee of up to two weeks.

As a reminder, employers must keep records of SSP that they have paid and want to claim back from HMRC. The following records supporting the claim must be kept for three years after the date the employer receives the payment:

• the dates the employee was off sick;
• which of those dates were qualifying days (ie, the days that the employee would normally work);
• the reason they said they were off work due to COVID-19;
• the employee’s national insurance number.

Claims can be made directly by the employer or we can make claims on behalf of our clients. 

If you require additional information on this topic, please contact your usual Dixcart adviser or speak to Paul Webb in the UK office: advice.uk@dixcart.com.

Tax

It is well known that, under current proposals, the sale of cars fuelled wholly by diesel or petrol will be banned by 2030 but perhaps less well known is that a ban on the sale of hybrid cars is then set to follow from 2035.

For business owners and employers who provide their employees with company vehicles there are some substantial tax benefits on offer in the next few years for making the switch to pure electric.

Tax Relief on Acquisition

Businesses that want to buy a zero emissions or electric vehicle can benefit from a 100% corporation tax relief on the purchase price in the year of purchase – provided that the car is new and unused

This is a particularly attractive incentive for owner-managed companies, especially where the company director might be looking for a new electric car for themselves.

If the business leases the vehicle, then the lease payments for an electric car are fully deductible against tax for the employer, although VAT recovery is limited to only 50% of the VAT cost, where the vehicle is used privately by the employee.

Tax Cost for the Employee

Whether the car is bought or leased, the other major benefit of switching to electric – for both employee and employer – is the drastically reduced benefit in kind (the amount on which tax and employer’s NIC is payable).

The percentage for diesel and petrol cars increases the more polluting they are and can go as high as 37%. In contrast, for 2022/23, the percentage for an electric car is a very modest 2% – resulting in a much lower value for the taxable benefit in kind. This results in savings of income tax for the employee and Class 1A NIC for the employer.

Another advantage is that it is still possible for an employee to give up salary for their vehicle via salary sacrifice, without being caught by the Optional Remuneration Arrangements (OpRA) rules. These rules mean that when an employee gets a choice between an amount of salary or a benefit, they are usually taxed on the higher of the cash equivalent of the benefit or the salary forgone. But where the employee gives up some salary for an electric car then the employee can still only pay tax on the cash equivalent of the benefit in kind if this is less than the salary given up.

Fuel or Should that be Charging Up ?

There are also incentives for employers to provide workplace charging facilities so that employees can benefit from the convenience of charging while they are at work.

An employer paying to install electric charging equipment can claim 100% of the cost as a first-year allowance – again receiving immediate upfront tax relief – and they can also recover the VAT where the equipment is installed at their business premises.

There is no benefit in kind for the employee if they charge their company car up at the work premises – even if they then use that charge for private miles. This again compares very favourably to the position where an employee provides diesel or petrol for private use, where the benefit in kind cost for private fuel can be very expensive.

In fact, there is no benefit in kind applied to any employee who can charge up at, or near their workplace, even if the car is the employee’s own electric car rather than a company one, provided the facilities are available to all employees.

Time to Act?

At the present time, the favourable tax treatment as set out above, is set to run until March 2025.

However there is no guarantee how long these benefits will be retained so if employers want to take advantage of them, they should consider doing so sooner rather than later.

If you require additional information on this topic, please contact your usual Dixcart adviser or speak to Paul Webb in the UK office: advice.uk@dixcart.com.

Tax

Making Tax Digital for VAT

Making Tax Digital (MTD) is a key part of the government’s plans to make it easier for individuals and businesses to get their tax right and keep on top of their affairs.

VAT-registered businesses with a taxable turnover above the VAT threshold (£85,000) are currently required to follow the MTD rules by keeping digital records and using software to submit their VAT returns. This is voluntary if you are below the VAT threshold.

However, from 1 April 2022 ALL VAT-registered businesses will be required to follow MTD rules for their first VAT return, starting on or after April 2022. This includes businesses with rental income.

What does this mean for you?

You will be required to digitally record your bookkeeping and submit VAT returns using MTD compatible software, so your VAT returns can be filed directly with HMRC via APIs (Application Program Interfaces) rather than through existing portals.

“Digital” records can include use of spreadsheets, but these will need to contain a digital link. Alternatively, you can use ‘bridging software’ to connect to HMRC systems from your current system.

If you do not currently have compatible software, you may wish to upgrade at your account’s year end, to avoid switching during an accounting year.

If you are VAT registered but not yet signed up to MTD, you will need to sign up to MTD for VAT – you will not automatically be transferred to MTD. More information can be found here: Making Tax Digital for VAT.

How can we help?

Let us help you take this opportunity to review your existing processes and embrace technology. This will provide better information recording and therefore better insight into your business, as well as freeing up more of your time to do what you do best.

We can assist you with your digital bookkeeping and VAT compliance using MTD fully compatible software such as Xero, where your VAT returns can be submitted at the press of a button.

We can also help you find a solution using simple to use bridging software, which creates a link from your current bookkeeping system to HMRC.

We can do all of this for you, or we are equally happy to help you set it up yourself – whatever works best for you. For more information, please contact Julia Wigram.

Tax

Over the past few years, there has been an increase in customers buying goods and services using digital platforms and this has accelerated during the pandemic. This article will cover exactly what cryptoassets are and the tax treatment of crypto for both individuals and businesses.

What are Cryptoassets?

Cryptoassets, also known as ‘tokens’ or ‘cryptocurrencies’ or’crypto’, are cryptographically secured digital representations of value or contractual rights that can be:

• Transferred
• Stored
• Traded electronically

There are numerous types of cryptoassets and they each work in different ways. The main 4 types of cryptoasset that you may encounter are as follows:

• Exchange tokens – Intended to be used as a means of payment and this includes the most well know token, the bitcoin.
• Utility tokens – This provides the holder with access to particular goods or services on a platform. This is usually where a business will issue tokens and commit to accepting the tokens as payment for particular goods or services.
• Security tokens – This provides the holder with particular rights or interests in a business, such as ownership or entitlement to a share in future profits.
• Stable coins – These tokens minimise volatility as they are aligned to something that is considered to have a stable value, such as precious metals.

How HMRC Treats Cryptoassets

The tax treatment of all types of tokens is dependent on the nature and use of the tokens. It is not based on the definition of the token. HMRC does not consider the cryptoasset to be currency or money.

Tax Treatment of Cryptoassets for Individuals

Income Tax Treatment

The cryptoasset activity must be recognised as a trading activity for income tax rules to apply. To determine if a trading activity has taken place, HMRC will apply a series of tests known as ‘The Badges of Trade’. Any profits from this activity will be subject to income tax at an individual’s marginal rates (20%, 40% and 45%). There will also be Class 2 and 4 National Insurance due at the current rates applicable.

Capital Gains Tax Treatment

Where the transactions in cryptoassets are regarded as a personal investment, then they should be treated as a chargeable asset for Capital Gains Tax (‘CGT’) purposes. Any gain realised on a cryptoasset bought and subsequently sold, is subject to CGT at the current rate of 10% for a basic rate taxpayer and 20% for a higher rate taxpayer. Losses realised in the same way, can only be relieved against capital gains chargeable to CGT.

Non-Domiciled Individuals

The nature of cryptoassets is that they are decentralised, digital in nature, and do not have a physical location. Thus, determining the location or ‘situs’ of an asset is important for UK resident, non-domiciled individuals as it can change the tax consequences.

HMRC guidance has stated that the location of a cryptoasset is wherever the beneficial owner is resident. If the cryptoasset owner is resident in the UK, then the cryptoasset may also be located in the UK.

There is a need to watch out for the circumstances in which a UK resident, non-UK domiciled individual purchases cryptoassets using their untaxed foreign income or gains. They may have remitted those funds into the UK and triggered a tax liability on acquisition. If the individual then disposes of the cryptoasset and makes a gain, then the gain may also be taxable in the UK, without the benefit of the remittance basis of taxation.

Tax Treatment of Cryptoassets for Companies

Numerous transactions in cryptoassets by a company will invariably be regarded as trading for tax purposes. These profits will be subject to corporation tax at the current rate applicable (currently 19% for 2021 financial year). Any losses arising from cryptoassets are dealt with in the same manner as a trading loss.

However, if a business is not trading in cryptoassets, any profits will be treated as a chargeable gain for companies. The calculation of the gain would follow the pooling rules which also apply to shares and securities.

How We Can Help Crypto Investors

We are aware that HMRC are showing an increasing interest in Cryptoassets and their latest ‘nudge letter’ campaign will reportedly target UK taxpayers who may have failed to properly pay tax on their cryptoassets. 

HMRC are now armed with data gathered from cryptoasset exchanges and other sources, meaning that investigations into the UK tax affairs of crypto investors are likely to be imminent. 

Any taxpayers who receive a nudge letter, or who may be generally concerned about their tax position in respect of cryptoassets, should contact us as soon as possible to discuss the position. Please get in touch with Karen Dyerson, for more information.

Tax

Background

UK tax resident, non-domiciled, individuals who are taxed on the remittance basis, are not required to pay UK income tax and/or UK capital gains tax on foreign income and gains, as long as these are not remitted to the UK.

It is, however, crucial to ensure that this tax benefit is properly claimed.  Failure to do so  means that any planning undertaken by the individual might be ineffective and he/she might still be taxed in the UK, on a worldwide ‘arising’ basis.

For more information on domicile, residence and the effective use of the remittance basis please see Information Note 253.

Claiming the Remittance Basis

Taxation under the remittance basis in most cases is not automatic.

An eligible individual must elect this basis of taxation on his/her UK self assessment tax return.

If this election does not take place, the individual will be taxed on the ‘arising’ basis.

How to Claim the Remittance Basis on a UK Self Assessment Tax Return

The taxpayer must claim the remittance basis in the appropriate section of his UK self assessment tax return.

Exceptions: When You Do Not Need To Claim

In the following two limited circumstances, individuals are automatically taxed on the remittance basis without making a claim (but can ‘opt out’ of this basis of taxation if they wish to do so):

• Total unremitted foreign income and gains for the tax year is less than £2,000; OR
• For the relevant tax year:

• they have no UK income or gains other than up to £100 of taxed investment income; AND
• they remit no income or gains to the UK; AND
• either they are under the age of 18 OR have been UK resident in no more than six of the last nine tax years.

What Does this Mean?

Mr Non-Dom moved to the UK on 6 April 2021.  Prior to moving to the UK he researched “uk resident non-doms” online and read that he should be able to live in the UK on the remittance basis of taxation.

He therefore realised that if monies from the £1,000,000 bank account that he already held outside  the UK were remitted to the UK, these monies would be tax free.  He also realised that £10,000 of interest and £20,000 of rental income that he had received from an investment property outside of the UK would also benefit from the remittance basis and not be taxed in the UK.

He did not feel he had a UK tax liability and therefore did not correspond at all with Her Majesty’s Revenue &  Customs.

He did not formally claim the remittance basis and therefore the full £30,000 of non-UK income (interest and rental) was taxable, in the UK.  Had he properly claimed the remittance basis, none of it would have been taxable. The tax cost was significantly higher than the cost of filing a tax return.

Summary and Additional Information

The remittance basis of taxation, which is available for non-UK domiciled individuals, can be a very attractive and tax efficient position, but it is crucial that it is properly planned for and formally claimed.

If you require additional information on this topic, further guidance regarding your possible entitlement to use the remittance basis of taxation, and how to properly claim it, please contact your usual Dixcart adviser or speak to Paul Webb or Peter Robertson in the UK office: advice.uk@dixcart.com.

Tax

Prime Minister Boris Johnson announced on 7^th September 2021 a new UK wide ‘health and social care levy’ to address the funding crisis in this sector.

The new tax will begin as a 1.25% rise in National Insurance from April 2022:

• The current 12% rate on earnings between £9,564 and £50,268 will rise to 13.25%.
• The current 2% rate on earnings over £50,268 will rise to 3.25%.
• Workers above state-pension age will also contribute to the new levy.
• Employers will also need to contribute an additional 1.25% (employer national insurance is currently 13.8%).
• Anyone earning just under £10,000 will still be exempt.
• From 2023 this will become a separate tax on earned income and the National Insurance increase will appear on payslips as a “Health & Social Care levy”.
• From April 2022 a typical basic rate taxpayer earning £24,100 will contribute £180 which equates to £3.46 per week.

From April 2022 a typical higher rate taxpayer earning £67,100 will contribute £720 which equates to £13.85 per week.

Tax Increase on Dividend Tax Rates

From April 2022 there will also be an increase in tax of 1.25% on income received from share dividends, which will include company directors in receipt of dividend income from a company shareholding.

A basic rate tax payer is currently paying tax at a rate of 7.5% on dividend income and from April 2022 this will increase to 8.75%. A higher rate tax payer is currently paying tax at a rate of 32.5% and from April 2022 this will increase to 33.75%. An additional rate tax payer is currently paying tax at a rate of 38.1% and from April 2022 this will increase to 39.35%.

Tax

Background

Once it has been decided that the UK is the correct location to establish a business, the next key decision is how this should be structured. One of the most popular structures is a limited company.

Recruiting high quality staff is also a priority and the availability and tax efficient nature of UK share option schemes can help achieve this objective.

Situations Where a Limited Company is Most Appropriate

Limited companies can offer a number of advantages.

They can be of particular benefit where:

• The business is being set-up with other people;
• There is a wish to incentivise staff though share schemes;
• The company will be receiving external funding;
• The company will be claiming Research and Development tax relief (R&D).

Forming a Company in England & Wales

The company formation process is relatively quick and easy.

All you need to start a company is an address within England & Wales for the registered office, at least one shareholder and at least one director (these two may be the same person). There is no minimum initial cash investment and the company can be formed in a matter of hours.

Why Use a Limited Company?

The main benefit of a limited company is the limited liability of the company’s officers and shareholders. This means that unlike the situation of a ‘sole trader’ or ‘partnership’ personal assets are not at risk in the event of a failure of the business.

Other considerations are:

• The company has a legal existence separate from its management and its members (the shareholders).
• The company’s name is protected.
• The company continues despite the death, resignation or bankruptcy of the management and/or members.
• The interests and obligations of management are defined.
• Appointment, retirement or removal of directors is straightforward.
• It is an easy process to gain new shareholders and investors.
• Employees can acquire shares.
• Companies are often perceived as more robust and more business-like than sole traders.
• Companies can provide tax advantages such as lower tax rates, R&D incentives, extraction of profits via dividends, etc.

Recruiting and/or Incentivising Employees Using Share Schemes

Finding the right calibre of staff is vital to the success of a business, wherever it is located.

Employers in the UK often use share schemes to recruit important members of staff and as a way of incentivising employees to work hard and remain with the business for the medium to long term.

There are a number of ways to do this, as detailed below. The most popular is the Enterprise Management Incentive (EMI) share option scheme as it is particularly tax efficient:

Enterprise Management Incentive (EMI)

Eligible companies frequently use an EMI share scheme, because the tax advantages are attractive. The EMI share option scheme is Government approved, tax beneficial and a very flexible way of incentivising staff.

Under the EMI scheme, options are issued over an agreed number of shares. No tax is paid when the option is granted. When the option is exercised, which means converted into shares, there is no tax to pay provided that the agreed exercise price is no lower than the market value of the shares on the day that the option was granted.

When the shares are sold, the capital gain is usually taxed at 10% in situations where ‘Business Asset Disposal Relief’ (previously known as Entrepreneurs Relief) is available.

Growth Share Scheme

Where companies cannot use EMI, a growth share scheme is often used instead. This type of scheme is not appropriate for a start-up, it is only relevant to an established company.

Under this share scheme, on the sale of a company employees benefit only from the growth in the value of the shares, not the historic value built up until the date of the share issue. This is achieved by valuing the company and then issuing shares of a different class, which only benefit from value generated above an agreed threshold.

For example, if the company is worth £10m, a growth share scheme may allow holders to share in the proceeds, only if they exceed £12m. The value of the growth share, on issue, would be low because it would not have the ‘right’ to any of the value built up previously. Income tax charged on acquisition of the shares would consequently be low.

Phantom Share Scheme

A phantom share scheme is essentially a cash bonus scheme.

This arrangement allows an individual to receive a cash payment equal to the value of shares, or the increase in value of shares, above a notional exercise price. No actual shares or share options are issued. The idea is that individuals are incentivised because the level of any payment is linked to an increase in the value of the company’s shares.

Additional Information

If you would like additional information regarding setting up a company in the UK and using a share scheme to recruit or incentivise staff, please speak to Paul Webb or Sarah Gardner at the Dixcart office in the UK: advice.uk@dixcart.com

The Dixcart office in the UK has extensive expertise in forming UK companies, establishing the most appropriate corporate structure and meeting all relevant compliance obligations. Dixcart UK is also experienced in building EMI schemes to meet specific needs and liaising with the UK tax authorities (HMRC), to gain advance approval and for the drafting of relevant share option agreements.

Tax

We are seeing an increasing number of cases where individuals are unaware of the new reporting regime for capital gains on property disposals as it seems that estate agents and solicitors are failing to alert them to the new requirement.

What has changed?

The change came in on 6 April 2020 and means that where the disposal of a residential property results in a gain, this must be reported to HMRC within 30 days following the date of completion and the tax due must be paid over by the same date.

This is purely a timing difference, as the gain would otherwise have been reported on an annual tax return and the tax paid over to HMRC by 31 January following the tax year in which the disposal occurred. The law has not changed any of the rules in relation to which gains are taxable or the rate of tax that is payable. The only difference is that the deadline has been brought closer.

However, if the deadline for filing the capital gains tax UK property disposals return is missed, an automatic £100 penalty will be charged. Further penalties of £10 per day are applied if the return is still outstanding after three months.

What disposals are caught?

The new reporting regime catches any disposals of UK residential properties that result in a gain. Therefore, disposals of overseas residential properties are not caught (although there may be requirements in the overseas jurisdiction) and neither are UK residential property disposals that result in a loss. Instead, these disposals are to be reported on an annual tax return as normal.

This also means that if the gain is fully covered by a capital gains tax relief, it is not caught. An example of this might be a disposal of an individual’s main home, which is fully covered by principal private residence relief.

However, it would apply to the disposal of a UK second home or a UK-let property, whether or not an individual lived in that property at some point.

It is important to understand that the rules do not just apply to sales of property, they apply equally if someone were to gift a property (e.g. to an adult child) even though no money may have been received in exchange.

What should you do?

If you have disposed of a property which is caught by these rules and have not submitted the necessary filings to HMRC, please contact us immediately so we can help resolve this matter for you.

If you are in the process of disposing of a property or considering this, then as the deadline is tight, please do let us know so that we can ensure that all of the information can be gathered in time to ensure that any reporting requirements are met.

Tax

Please see a PDF regarding the new capital allowances which were announced at the Budget.

Tax

Click here for your 2020/21 Year-End Strategy Guide which contains practical guidance and ideas to implement before 5 April 2021.

With the end of the tax year fast approaching, now is a good time to review your business and personal finances to ensure that they are as tax-efficient as possible. With our useful tips and expert assistance in our 2020/21 Year-End Strategy Guide, we can help you and your business to increase your profitability and minimise the tax burden.

Inside this giude:

• Reduced rates of stamp duty
• Tax planning – a family affair
• Tax cashflow: your next steps
• Funding a comfortable retirement
• preserving profit
• reducing your inheritance tax liabilities
• Year-End checklist

Dixcart UK are here to keep you up to date with all of the latest news and to help you with your business planning. We aim to ensure that all of our clients are making the most of the tax-saving opportunities available to them, helping to make their business and personal finances as tax-efficient as possible. 

If you require more copies of the guide to pass on to others, we will be delighted to send them to you.

For further advice or information on any of the issues covered in the guide, please get in touch: hello@dixcartuk.com. Alternatively you can call us: 0333 122 0000. We would be delighted to talk to you.