Fergusons C.A.

This is an outline only - for full details read HMRC Notice 733.

Take professional advice on which flat rate is suitable for your business.

Trade categories have this colour ; HMRC suggestions for categories have this colour

As at 9th August 2015

Flat rate over view [click here]

  • Farming and agriculture ; Forestry or fishing; animals

    6% Farming or agriculture that is not listed elsewhere

    Growing of any crops, fruit or animals

    Wine making from own grown grapes

    10.5% Forestry or fishing

    Fish farms

    Fish hatcheries

    Fishing

    Forestry

    Logging

    11% Veterinary medicine

    Veterinary activities

    8%Wholesaling agricultural products

    Animal feed

    Flowers and plants

    Fur, skins and hides

    Grain

    Live animals

    Seeds

    Unmanufactured tobacco

    11 % Agricultural services

    Services to agriculture such as equipment hire with operator or animal transport or breeding services

    12% Boarding or care of animals

    Animal blacksmithing/farrier

    Catteries, kennels and stables

    Does not include Veterinary services

    Dog walkers

    Pet coat clipping

     

     

     

     

     

     

  • Retailing

    Food

    Newsagent

    Childrens clothes

    Vehicles or fuel

    Medical / cosmetics

    Other

    4% - food retailing

    Bakers, Butchers

    Children’s clothes of all types and materials

    Cookie shops

    Delicatessen

    Fishmongers

    Greengrocers

    Grocers

    Health foods

    Ice cream

    Off-licenses

     

    Not part of food retailing, but you should note:

    6.5% Pubs

    Licensed clubs

    Public houses however managed

    12.5% Catering services, including restaurants and takeaways

    Canteens

    Catering

    Licensed and unlicensed restaurants and cafés

    Sandwich shops

    Takeaway food shops and mobile stands

     

     

    4% -  confectionary, newsagents, tobacco retailing

    Confectioners/newsagents/tobacconists (CTNs)

    5% - post offices

    Post offices

     

    4% - retailing childrens clothes

    Children’s clothes of all types and materials

     

    6.5% - retailing vehicles or fuel

    Filling stations

    Motorcycles

    Parts and accessories

    Wholesale or retail of new or used vehicles

     

     

    8% Retailing pharmaceuticals, medical goods, cosmetics or toiletries

     

    Cosmetics

    Dispensing chemists

    Hearing aids

    Medical and orthopaedic goods

    Toiletries

     

     

     

    7.5%  - general retailing

    Adult clothes,Antiques,Art from galleries

    Books

    Floor coverings, Fur or leather clothes, Furniture

    Hardware, Household goods

    Lighting

    Mail order, Menswear, Mobile telephones

    Paints glass, Photographic equipment

    Second hand goods (not cars), Sports goods

    Stalls and markets, Stationery

    Womenswear

    5% - post offices

    Post offices

    8% - sport and recreation

    Betting shops

    9% packaging

    Manufacture, wholesale and retail of packaging

    12% Laundry or dry cleaning services

    Dry cleaning services

    Launderettes

    Laundry services

     

  • Wholesaling

    Food

    Agricultural

    Other

    7.5% - food wholesaling

     

    Alcoholic beverages

    Coffee, tea and cocoa

    Confectionery

    Dairy produce

    Edible oils and fats

    Fish and shellfish

    Fruit and vegetables

    Game

    Juices, mineral waters and soft drinks

    Meat and meat products

    Poultry and eggs

    Tobacco

     

     

     

    8% -  wholesaling agricultural products

     

    Animal feed

    Flowers and plants

    Fur, skins and hides

    Grain

    Live animals

    Seeds

    Unmanufactured tobacco

     

     

     

    8.5%  - general wholesaling

    Aircraft

    Cameras

    Cash and carry

    Chemicals

    China glassware

    Clothing

    Food, beverages and tobacco

    Footwear

    Furniture

    Industrial equipment

    Jewellery

    Machine tools

    Machinery

    Musical instruments

    Office equipment

    Pharmaceuticals

    Records, tapes, CDs and videos

    Ships and boats

    Toys and games

    9% packaging

    Manufacture, wholesale and retail of packaging

    10.5% Dealing in waste or scrap

    Wholesale of waste and scrap

     

     

  • Manufacturing

    Food

    Yarn, textiles, clothing

    Fabricated metal

    Other

    9% - manufacturing food

     

    Alcoholic beverages

    Animal foods

    Bakery

    Cocoa, chocolate and confectionery

    Dairy production

    Grain milling

    Ice cream

    Mineral water and soft drinks

    Processing and preservation of fruits and vegetables

    Processing of fish

    Production and preserving of meat products

    Production of edible fats and margarine

    Slaughter of animals

    Sugar production

    Tea and coffee

     

     

     

     

     

    9% -  manufacturing yarn, textiles, clothing

     

    Carpets

    Cut, make and trim

    Hats

    Knitted or crocheted fabrics

    Lace

    Leather and fur clothes making

    Preparation and spinning of natural and man made fibres

    Ribbon

    Ropes

    Weaving, finishing and manufacture of cloth

     

     

     

     

    10.5%  - Manufacturing fabricated metal products

     

    Builder’s and carpenter’s metal products

    Containers and tanks, reservoirs, boilers and radiators

    Cutlery, tools, locks and hinges

    Forging, stamping, pressing or roll forming of metal items

    General mechanical engineering

    Steam generators

    Steel drums and other light metal packaging

    Wire products, nails, screws, other fasteners, chains and springs

     

     

     

     

    9.5%  - Other manufacturing

     

    Boxes, labels and stationery in paper and cardboard

    Collection, purification and distribution of water

    Cork, straw, pulp, paper and cardboard production

    Extraction of petroleum and natural gas

    Furniture

    Household, toilet and sanitary goods

    Jewellery, coins and medals

    Making carpentry items

    Making of pesticides, pharmaceuticals, explosives, man made fibres, rubber, plastic, glass, ceramic, bricks, cement and concrete products

    Manufacture of industrial chemicals, paints, inks, dyes and sealants

    Office machinery, electric motors, generators and transformers

    Production, distribution and trade in gas or electricity

    Refining of metals and making of articles in metal

    Saddlery and harness

    Sawmilling, planing and impregnation of wood, plywood or veneers

    Shoes

    Sports goods and toys

    Tanning and dressing of leather

    Tobacco products

    Vehicles, ships, motorcycles, aircraft

    Weapons and ammunition

    Wire, measuring and control equipment

    9% packaging

    Manufacture, wholesale and retail of packaging

     

     

     

     

     

  • Hiring renting

    9.5% Hiring or renting goods

     

    Agricultural, construction or civil engineering equipment rental

    Car or van rental

    Passenger transport rental (including land, water or air)

    Sporting and recreational equipment rental

    TV or video recorders

     

    14% Real estate activity that is not listed elsewhere

     

    Letting of conference or exhibition centres

    Letting of own property

     

     

     

     

  • Transport and storage

    10% Transport or storage, including couriers, freight, removals and taxis

     

    Couriers

    Excise warehousing

    Frozen or refrigerated goods

    Furniture removal

    Grain

    Liquids or gases

    Passenger or goods transport by rail, coach, underground, taxi, tram, sea, canal or air

    Removing or storing private possessions

    Warehousing

    8.5% Repairing vehicles

    Repair and maintenance of all types of vehicles

     

     

  • Construction

    General building

    Labour only

    Professional

    9.5% -where materials supplied are 10% or more of turnover

     

    Alterations and extensions to commercial or domestic buildings or civil engineering works

    Building completion

    Earth moving, demolition and landscaping

    Electricians

    Floor and wall coverings

    Glaziers

    Joiners/carpenters

    Other building equipment installers

    Painters

    Plasterers

    Plumbers

    Road, airfield, sports facility and water project building

    Roofers

     

     

     

     

     

    14.5% -  where materials supplied are less than 10 per cent of turnover

     

    Alterations and extensions to commercial or domestic buildings or civil engineering works

    Building completion

    Earth moving, demolition and landscaping

    Electricians

    Floor and wall coverings

    Glaziers

    Joiners/carpenters

    Other building equipment installers

    Painters

    Plasterers

    Plumbers

    Road, airfield, sports facility and water project building

    Roofers

     

     

     

     

     

    14.5% -  Architect, civil and structural engineer or surveyor

     

    Architects

    Civil and structural engineers

    Engineering consultants and designers

    Quantity surveyors

    Surveyors

    Town planners

     

     

     

     

     

     

     

  • Repair / cleaning services

    8.5% Repairing vehicles

    Repair and maintenance of all types of vehicles

     

    10% Repairing personal or household goods

    Repair of boots, shoes, household and electrical goods, watches, clocks, or jewellery

     

    10.5% Computer repair services

    Computer repair services

     

    12% Laundry or dry cleaning services

    Dry cleaning services

    Launderettes

    Laundry services

     

     

     

     

     

  • Other ; printing ; membership organisations;

    Printing

    Membership organisation

    Other

    8.5% - printing

     

    Bookbinding

    Newspaper, book or periodical printing

    Typesetting/Master production

     

     

     

     

     

    8% - Membership organisation

     

    Business and employers organisation

    Political organisations

    Professional organisations

    Religious organisations

    Trade Unions

     

     

     

     

     

    11% Social work

    Social work for charities or otherwise with or without accommodation

    12% Laundry or dry cleaning services

    Dry cleaning services

    Launderettes

    Laundry services

     

     

     

     

  • Restaurants, takeaways and catering ; Pubs ; Accommodation

    6.5% Pubs

    Licensed clubs

    Public houses however managed

    12.5% Catering services, including restaurants and takeaways

    Canteens

    Catering

    Licensed and unlicensed restaurants and cafés

    Sandwich shops

    Takeaway food shops and mobile stands

    10.5% Hotel or accommodation

    Bed and breakfast

    Camping and caravan sites

    Holiday centres and villages

    Licensed or unlicensed hotels or motels with or without restaurants

    Self catering accommodation

    Youth hostels

     

     

     

     

     

  • Entertainment

    12.5% Entertainment or journalism

    Artists and arts facilities

    Authors

    Dance halls and discos

    Dance instruction

    Fairs and amusement parks

    Journalists and news agency activities

    Live theatre

    Not part of entertainment or journalism, but you should note:

    8% Sport or recreation

    Betting shops

    Casting for theatre, TV or films

    Gambling

    Ice or roller rinks

    Owning of racehorses

    Skateboarding parks

    Sports arenas and stadia

    13% Film, radio, television or video production

    Sound, video or computer recording

    TV, film, radio or video production, distribution or projection

    11% Photography

    Film processing

    Portrait or other, specialist photography

     

     

     

     

     

     

  • Journalism

    12.5% Journalism

    Journalists and news agency activities

    Not part of entertainment or journalism, but you should note:

    13% Film, radio, television or video production

    Sound, video or computer recording

    TV, film, radio or video production, distribution or projection

    11% Photography

    Film processing

    Portrait or other, specialist photography

    11% Advertising

    Advertising consultants

    Advertising services such as billposting

    Advertising space providers

    14% Management consultancy

    Business consultancy, Financial consultancy, Management consultancy, Public relations

     

     

     

  • Film, radio, TV production ; photography; publishing

    13% Film, radio, television or video production

    Sound, video or computer recording

    TV, film, radio or video production, distribution or projection

    11% Photography

    Film processing

    Portrait or other, specialist photography

    11% Publishing

    Books

    Journals

    Newspapers

    Periodicals

    Sound recordings

    8% Sport or recreation

    Casting for theatre, TV or films

     

     

     

     

     

  • Hairdressing & beauty

    13% Hairdressing or other beauty treatment services

    Beauticians

    Hairdressers

    Manicurists

    Massage parlours

    Suntan parlours

     

     

  • Real Estate

    14% Real estate activity that is not listed elsewhere

    Buying, development and sale of real estate

    Letting of conference or exhibition centres

    Letting of own property

    12% Estate agency or property management services

    Estate agency and property management services

    10.5% Hotel or accommodation

    Bed and breakfast

    Camping and caravan sites

    Holiday centres and villages

    Licensed or unlicensed hotels or motels with or without restaurants

    Self catering accommodation

    Youth hostels

    10% Mining or quarrying

    Ore or chemical mines, deep or opencast

    Quarries for building stone, limestone, gypsum, chalk, slate, sand, gravel, clay or kaolin

     

     

     

     

     

  • Business services

    9.5% Library, archive, museum or other cultural activity

    Archives, Botanical and other gardens, Historical sites and buildings

    Libraries,Museums

    Nature reserves,Zoos

    11% Advertising

    Advertising consultants

    Advertising services such as billposting, Advertising space providers

    12% Business services that are not listed elsewhere

    Cleaning services

    Credit reporting and collection services

    Exhibition and fair organisers

    Extermination services

    Management activities of holding companies

    Market research and opinion pollsters

    Research and development

    Technical testing and analysis

    12% Estate agency or property management services

    Estate agency and property management services

    12% Investigation or security

    Detective agencies, Security firms (personal, site and item)

    13% Secretarial services

    Secretarial services

    13.5% Financial services

    Banks, Building societies, Credit granting, Debt factoring, Financial leasing

    Mortgage finance businesses

    14% Management consultancy

    Business consultancy, Financial consultancy, Management consultancy, Public relations

    14.5% Accountancy or bookkeeping

    Accountants,Bookkeepers,Income tax preparation services

    14.5% Computer and IT consultancy or data processing

    Data processing and database activities Hardware and software consultants

    Software publishing

    14.5% Lawyer or legal services

    Barristers, Injury claims services, Solicitors

     

  • Architect, civil and structural engineer or surveyor

    14.5% Architect, civil and structural engineer or surveyor

    Architects

    Civil and structural engineers

    Engineering consultants and designers

    Quantity surveyors

    Surveyors

    Town planners

     

     

 

About us:

We are a small firm of chartered accountants with a wide range of experience in accountancy and tax services. We have personal contact with all of our clients. Let us help you to grow your business.

01505 610412

 Woodside, Houston, Paisley, Renfrewshire PA6 7DD

 

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