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font-family:"Times New Roman","serif";} </style> <![endif]--><!-- TemplateBeginEditable name="doctitle" --><!-- TemplateEndEditable --><!-- TemplateBeginEditable name="head" --><!-- TemplateEndEditable --><!--[if gte mso 9]><xml> <o:shapedefaults v:ext="edit" spidmax="1026"/> </xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext="edit"> <o:idmap v:ext="edit" data="1"/> </o:shapelayout></xml><![endif]--> </head> <body bgcolor="#FFFF99" lang=EN-GB link="#42413C" vlink="#6E6C64" style='tab-interval:36.0pt'> <div class=WordSection1> <p class=MsoNormal style='background:#ADB96E'><span style='font-family:"Verdana","sans-serif"; mso-fareast-font-family:"Times New Roman";color:black'><a href="index.html"><span class=SpellE>DairyNI</span></a> <o:p></o:p></span></p> <!-- end .header --> <div> <p style='background:#CCC49F'><span style='font-family:"Verdana","sans-serif"; color:black'><o:p>&nbsp;</o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=782 style='width:586.7pt;margin-left:-.75pt;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0cm 5.4pt 0cm 5.4pt'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>Farmers Averaging<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:1;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:2;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>10th January 2012<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:3;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:4;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:5;height:12.75pt'> <td width=654 nowrap colspan=10 valign=bottom style='width:490.7pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>This is a special relief available to farmers under which they can claim to add together the profits from<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:6;height:12.75pt'> <td width=526 nowrap colspan=8 valign=bottom style='width:394.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>farming</span></b></span><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'> for two tax years and be taxable on half of the total for each of the two years.<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:7;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:8;height:12.75pt'> <td width=654 nowrap colspan=10 valign=bottom style='width:490.7pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>This relief recognises the difficulties farmers face in changing weather conditions that can have a significant<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:9;height:12.75pt'> <td width=204 nowrap colspan=3 valign=bottom style='width:153.1pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>impact</span></b></span><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'> on your profitability.<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:10;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:11;height:12.75pt'> <td width=654 nowrap colspan=10 valign=bottom style='width:490.7pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>If you have a farming partnership, each partner is looked at individually on an annual basis to assess if<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:12;height:12.75pt'> <td width=398 nowrap colspan=6 valign=bottom style='width:298.3pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>it is possible to make a tax saving from farmers averaging<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:13;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:14;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:15;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:16;height:12.75pt'> <td width=590 nowrap colspan=9 valign=bottom style='width:442.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>To claim farmers averaging your profit from one year to the next must change by at least 25%.<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:17;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:18;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>Tax Tip <o:p></o:p></span></b></p> </td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:19;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:20;height:12.75pt'> <td width=590 nowrap colspan=9 valign=bottom style='width:442.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>From 6 April 2012 when the amount that you can invest in plant &amp; machinery reduces significantly <o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:21;height:12.75pt'> <td width=590 nowrap colspan=9 valign=bottom style='width:442.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>from £100,000 down to £25,000 this will reduce your ability to keep your tax liabilities down by<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:22;height:12.75pt'> <td width=590 nowrap colspan=9 valign=bottom style='width:442.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>investing</span></b></span><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'> in machinery. You could look at farmers averaging as a method to restrict the amount<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:23;height:12.75pt'> <td width=398 nowrap colspan=6 valign=bottom style='width:298.3pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>of</span></b></span><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'> higher rate tax payable, especially in the 2012/13 tax year.<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:24;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:25;height:12.75pt'> <td width=462 nowrap colspan=7 valign=bottom style='width:346.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>I have constructed a simple example to show how the tax saving arise<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:26;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:27;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:28;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:29;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=129 nowrap colspan=2 valign=bottom style='width:96.4pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Tax Allowance<o:p></o:p></span></b></p> </td> <td width=256 nowrap colspan=4 valign=bottom style='width:192.0pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>National Insurance Limit (class 4)<o:p></o:p></span></b></p> </td> </tr> <tr style='mso-yfti-irow:30;height:12.75pt'> <td width=269 nowrap colspan=4 valign=bottom style='width:201.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Profit in the year ended 5 April 2011<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£2,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£6,475<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£5,715<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:31;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:32;height:12.75pt'> <td width=269 nowrap colspan=4 valign=bottom style='width:201.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Profit in the year ended 5 April 2012<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£22,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£7,475<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£7,225<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:33;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:34;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Average profit<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£24000/2<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£12,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:35;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:36;height:12.75pt'> <td width=204 nowrap colspan=3 valign=bottom style='width:153.1pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>If averaging is not used<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:37;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:38;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>5th April 2011<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:39;height:12.75pt'> <td width=590 nowrap colspan=9 valign=bottom style='width:442.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Income in the first year is below the personal allowance of £6,475 so no tax is due as a result <o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:40;height:12.75pt'> <td width=654 nowrap colspan=10 valign=bottom style='width:490.7pt; padding:0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Also income is below the income threshold for national insurance so no national insurance is due as a result<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:41;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:42;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>5th April 2012<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Rate<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:43;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Tax due<o:p></o:p></span></b></p> </td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£22,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£7,475<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£14,525<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>20%<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£2,905<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:44;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>National insurance due<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£22,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£7,225<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£14,775<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>9%<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£1,329.75<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:45;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:46;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Total<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£4,234.75<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:47;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:48;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>If averaging is used<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:49;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:50;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>5th April 2011<o:p></o:p></span></b></p> </td> <td width=129 nowrap colspan=2 valign=bottom style='width:96.8pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Averaged profit<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:51;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:52;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Tax Due<o:p></o:p></span></b></p> </td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£12,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£6,475<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£5,525<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>20%<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£1,105<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:53;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>National insurance due<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£12,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£5,715<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£6,285<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>8%<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£502.80<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:54;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:55;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Total<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£1,607.80<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:56;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:57;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>5th April 2012<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:58;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Tax due<o:p></o:p></span></b></p> </td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£12,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£7,475<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£4,525<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>20%<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£905<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:59;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>National insurance due<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£12,000<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£7,225<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£4,775<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>9%<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£429.75<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:60;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:61;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£1,334.75<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:62;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:63;height:12.75pt'> <td width=204 nowrap colspan=3 valign=bottom style='width:153.1pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>Calculating the tax saving<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:64;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>05-Apr-11<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>05-Apr-12<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Total<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:65;height:12.75pt'> <td width=204 nowrap colspan=3 valign=bottom style='width:153.1pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>If no averaging used total tax due<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>Nil<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£4,234.75<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£4,234.75<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:66;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:67;height:12.75pt'> <td width=204 nowrap colspan=3 valign=bottom style='width:153.1pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>If averaging is used total tax due<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£1,607.80<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£1,334.75<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>£2,942.55<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:68;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:69;height:13.5pt'> <td width=269 nowrap colspan=4 valign=bottom style='width:201.5pt;padding: 0cm 5.4pt 0cm 5.4pt;height:13.5pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>The total tax saving is the difference<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;border-top:solid windowtext 1.0pt; border-left:none;border-bottom:double windowtext 2.25pt;border-right:none; mso-border-top-alt:solid windowtext .5pt;mso-border-bottom-alt:double windowtext 2.25pt; padding:0cm 5.4pt 0cm 5.4pt;height:13.5pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>£1,292.20<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> </tr> <tr style='mso-yfti-irow:70;height:13.5pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:13.5pt'></td> </tr> <tr style='mso-yfti-irow:71;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:72;height:12.75pt'> <td width=462 nowrap colspan=7 valign=bottom style='width:346.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>This is a very useful tool in <span class=SpellE>retricting</span> your tax liabilities and can be used <o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:73;height:12.75pt'> <td width=140 nowrap colspan=2 valign=bottom style='width:104.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>each</span></b></span><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'> year.<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:74;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:75;height:12.75pt'> <td width=333 nowrap colspan=5 valign=bottom style='width:249.9pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>One other benefit of farmers averaging: Cashflow<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:76;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:77;height:12.75pt'> <td width=526 nowrap colspan=8 valign=bottom style='width:394.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>In the above example the farmer in the year ended 5 April 2012 would have had <o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:78;height:12.75pt'> <td width=590 nowrap colspan=9 valign=bottom style='width:442.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>tax to pay on account for the next tax year based on the profit of £22,000, by averaging the profit<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:79;height:12.75pt'> <td width=526 nowrap colspan=8 valign=bottom style='width:394.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>tax will only be due on account for the next tax year based on the profit of £12,000<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:80;height:12.75pt'> <td width=333 nowrap colspan=5 valign=bottom style='width:249.9pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>This is not a tax saving but it helps your cashflow.<o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:81;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:82;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'> <p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'>Tax Tip<o:p></o:p></span></b></p> </td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:83;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:84;height:12.75pt'> <td width=526 nowrap colspan=8 valign=bottom style='width:394.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>If you find that any partner in your farming partnership is now paying higher rate<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:85;height:12.75pt'> <td width=526 nowrap colspan=8 valign=bottom style='width:394.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>tax at 40% and in the previous tax year they were a basic rate taxpayer it is possible<o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:86;height:12.75pt'> <td width=333 nowrap colspan=5 valign=bottom style='width:249.9pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><span class=GramE><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>that</span></b></span><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif"; mso-ascii-theme-font:minor-latin;mso-hansi-theme-font:minor-latin;mso-bidi-theme-font: minor-latin'> farmers averaging could help them significantly. <o:p></o:p></span></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:87;height:12.75pt'> <td width=133 nowrap valign=bottom style='width:100.1pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=6 nowrap valign=bottom style='width:4.6pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:88;height:12.75pt'> <td width=462 nowrap colspan=7 valign=bottom style='width:346.7pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'>If you require any further information on farmers averaging please email me at <o:p></o:p></span></b></p> </td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> <tr style='mso-yfti-irow:89;mso-yfti-lastrow:yes;height:12.75pt'> <td width=204 nowrap colspan=3 valign=bottom style='width:153.1pt;padding: 0cm 5.4pt 0cm 5.4pt;height:12.75pt'> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><u><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'><a href="mailto:accountancy@dairyni.com">accountancy@dairyni.com </a><o:p></o:p></span></u></b></p> </td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=65 nowrap valign=bottom style='width:48.4pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> <td width=64 nowrap valign=bottom style='width:48.0pt;padding:0cm 5.4pt 0cm 5.4pt; height:12.75pt'></td> </tr> </table> <p class=MsoNormal><b style='mso-bidi-font-weight:normal'><span style='font-family:"Calibri","sans-serif";mso-ascii-theme-font:minor-latin; mso-hansi-theme-font:minor-latin;mso-bidi-theme-font:minor-latin'><o:p>&nbsp;</o:p></span></b></p> <p style='background:#CCC49F'><span style='font-family:"Verdana","sans-serif"; color:black'><o:p>&nbsp;</o:p></span></p> <p style='background:#CCC49F'><span style='font-family:"Verdana","sans-serif"; color:black'><a href="index.html">Home</a><o:p></o:p></span></p> </div> <!-- end .footer --></div> <!-- end .container --> </body> </html>