VAT flat rate restricted
The VAT flat rate scheme (FRS) allows small businesses to simplify their VAT records and, in many cases, keep a portion of the VAT they collect on behalf of the Government.
HMRC are changing the rules because of abuse of the VAT flat rate scheme. From 1 April 2017, it will be more difficult to make any money out of FRS.
Check your National Insurance record
The amount of state pension you receive on retirement depends on how many full years for which you have paid National Insurance Contributions.
You can check your National Insurance record at www.gov.uk/check-national-insurance-record, or request a print out by telephone or by e-mail.