Self Assessment tax return deadlines

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses. Access the HM Revenue & Customs (HMRC) self-employed business expenses e-learning tool.

You can also view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss support available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

If you’re in Northern Ireland, you can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and support for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Read more about Stop being self-employed (video)

Using a business model to improve your business (video)

Prepare a business plan for growth

In this guide:

Benefits of ongoing business planning

The importance of business planning and its role in securing funding, allocating resources and aligning business goals to strategy.
Good planning is the pillar of building a successful business. You need a business plan when you first launch your company, often to convince lenders or investors to consider funding it. However, a good business plan fills more than just the financial purpose and should not be a one-time effort. Planning should be an ongoing process that remains critical to your business' success over its entire lifespan.

Business plan for established businesses

If you are a mature business, your business plan should:

guide your growth

support your business strategy

ensure that you meet key targets and goals

help you manage business priorities

drive efficiencies

identify opportunities

allow you to benchmark your business results

A business plan can play a key role in allocating resources throughout a business. It can help you attract new funds, or win over new investors and partners. See how to tailor your business plan to secure funding.

Ongoing business planning

Ongoing planning is different from writing a business plan. It can help you:

identify where your business is now

determine in which direction you wish your business to grow

monitor whether you are achieving your business objectives

Ongoing business planning ensures that your business remains focused, helping you to meet certain key targets and manage business priorities.

Importance of reviewing your business plan

Business planning takes time. Adopting a continuous business planning cycle can help you to regularly review your business plan and keep it up to date. This cycle should include regular business planning meetings which involve key people from the business.

If you regularly assess your performance against your business plan and targets, you are more likely to meet your objectives. You're also more likely to notice and take corrective action when things aren't going to plan. Many businesses choose to assess progress every three or six months.
Actions

Invest NI's business direction tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Write a business plan: step-by-step

Should I grow my business?

Key elements of strategic planning

Content category

Grow your business
Source URL
/content/benefits-ongoing-business-planning

Links
Business growth planning

What is a growth plan, how to plan for business growth or expansion, and what to include in the growth plan. document
Growth planning is similar to business planning. However, it focuses mainly on revenue generation or expansion, and the actions needed to achieve it.

What is a growth plan?

A growth plan is a granular, systematic record of ambitions for your business' future. It sets out your business goals and targets, and clear strategies and tactics for reaching them.

A growth plan considers:

the current state of your business - including strengths, weaknesses and opportunities

where you want your business to be in the future

an action plan and schedule to achieve your vision

Unlike a business plan which focuses on a three to five year timeframe, a growth plan covers a shorter period, typically 12 to 24 months.

Creating a growth plan takes time, but it helps to keep your growth efforts on track and ensures that your company expands in a targeted and organised way. You should also develop a strategic plan as a key part of planning for growth.

What to include in a growth plan?

Your growth plan should cover your strategy for improving your existing sales and processes to achieve the business growth you want. Your plan should include:

Your marketing aims and objectives, for example how many new customers you want to gain and the anticipated size of your customer base at the end of the operating period.

Operational information such as where your business is based, who your suppliers are, and the premises and equipment needed.

Financial information, including profit and loss forecasts, cashflow forecasts, sales forecasts and audited accounts.

Summary of the business objectives, including targets and target dates.

If yours is an owner-managed business, you may wish to include an exit plan. This includes planning the timing of your departure and the circumstances, eg family succession, a sale of the business, floating your business or closing it down.

Why do I need a growth plan?

There are many reasons why you may need a growth plan for your business. For example, you may have experienced:

low sales

loss of customers

increased competition

Having a growth plan can help you prioritise your resources and take corrective action to address one of these problems. For example, if you are a small business, you may pursue strategies to increase sales revenue, such as selling more to existing customers. A more established business may decide to sell into new markets instead or offer new products or services.

Use your business plan to attract funding

If you intend to present your business plan to an external audience such as investors or banks, you will also need to include:

your aims and objectives for each area of the business

details of the history of the business, including financial records from the last three years - if this isn't possible, provide details about trading to date

management's skills and qualifications

information about the product or service, its distinctiveness and where it fits into the marketplace

Discover how to tailor your business plan to secure funding.
Actions

What is growth planning?

Invest NI's business growth tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Write a business plan: step-by-step

Create your marketing strategy

Strategic planning for business growth

Content category

Grow your business
Source URL
/content/business-growth-planning

Links
Business plans for each department

How to create a business growth plan that incorporates objectives for individual departments within your business.
If your business has grown to contain a series of departments, each with its own targets and objectives, you may need to draw up a departmental business plan.

Department plans

A departmental manager will typically write a business plan for their department, usually under guidance from the business owner. Some people prefer to call it an operational plan. Whatever the name, such plan may:

detail any current responsibilities or commitment of the department

include a SWOT analysis of the department

analyse previous performance

collect and review historical information on income and expenses

create financial forecasts

determine departmental goals and initiatives

align individual plans with wider business strategy

draft tactical plans and propose budget, resource, timescales, etc

The manager will then have to agree on how their plan fits with other departments, solicit feedback, negotiate - if needed - with senior management, and secure approval. It's important for each department to feel that they are a stakeholder in the plan.

Each department's budgets and priorities must fit in with those of the entire organisation. Department plans need to be more specific than the overall business plan. It's important that you set business performance targets that are realistic and achievable for each department.

Align department-level plans with strategy

You should aim to combine the individual departmental plans into a single strategy document for the whole organisation. This can be complex, but it's vital if each department is going to work towards the overall goals of the business.

Drawing up a business plan that unites all the departments requires coordination. Make sure all departments are using the same planning template.

Departmental planning is not just an issue for large businesses. Many small businesses consist of separate, decentralised departments working towards different strategies.
Actions

Invest NI's business growth tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Download a business plan template

Write a business plan: step-by-step

Measure performance and set targets

Content category

Grow your business
Source URL
/content/business-plans-each-department

Links
Use a business plan to allocate resources effectively

How to use your business plan to identify resources you will need to meet your objectives and grow your business.
Resource allocation is a crucial step in business planning. It involves working out exactly which resources your business is going to need to achieve its specific objectives. This may be:

financial resources, ie cash

equipment or fixed assets

people, including staff, suppliers or other valuable relationships

You will want to detail your resource requirements in your business plan. Potential investors and business partners will be particularly interested in this before getting involved with your business.

What is a resource allocation plan?

As part of your business plan for growth, you should specify clearly and thoroughly how you will allocate resources to make your growth strategy work.

Describe each resource that you have or need, their position in terms of their value, and their role in helping you meet your business objectives.

If you don't already have these resources, describe how you will generate them by future activity. For example, by:

recruiting more office staff

spending more on marketing

buying more supplies or equipment

Changes in the market could present increased opportunities for a certain division. Maximise on this by making sure they have enough resources to increase their activities.

How do you allocate resources in business?

You may want to provide funds through current cashflow, generating more profit or seeking external funding. It's always better to fund future growth through revenue generation.

Draw up a business budget to decide the level of resourcing for each department. It's important that you prioritise resources. Make sure that you allocate enough funding to key business areas to achieve overall goals. If funding isn't available, you may need to make cutbacks in other areas.

Review your progress regularly and identify problems with resource allocation early so you can take corrective action. See how to review your business plan.
Actions

What is growth planning?

Invest NI's business growth tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Cashflow management

Write a business plan: step-by-step

Business budgeting

Content category

Grow your business
Source URL
/content/use-business-plan-allocate-resources-effectively

Links
Use targets to implement your business plan

Importance of setting SMART targets and measuring relevant KPIs to support your business' growth goals.
A successful business growth plan should incorporate a clear set of targets and objectives. These will allow you to monitor and measure your business performance to get an idea of how well your business is doing.

SMART business targets

SMART objectives or targets can help you achieve the strategic goals of your overall plan. SMART stands for:

Specific

Measurable

Achievable

Realistic

Timely

Targets help everyone within a business understand what they need to achieve and when. Find out why you should set business performance targets.

Key performance indicators (KPIs)

You can monitor the performance of employees, teams or a new product or service by using appropriate measures - these are known as KPIs.

Businesses track and measure many different types of KPIs, including:

sales or profit figures over a given period

milestones in new product development

productivity benchmarks for individual team members

market-share statistics

You will have to consider the specific circumstances of your business when deciding which key performance indicators to measure.

Employee performance

Targets make it clearer for employees to see where they fit within an organisation and how they can help the business meet its objectives. They also help to objectively address individuals' progress and should form a key part of managing staff performance.
Actions

Business performance management

What are performance indicators?

Invest NI's business growth tutorial

Also on this site

Measure performance and set targets

Lead and motivate your staff

Write a business plan: step-by-step

Content category

Grow your business
Source URL
/content/use-targets-implement-your-business-plan

Links
Review your business plan

What is a business planning cycle, and how often should you review your business plan to update it and set new objectives.
A business plan is a critical tool - not just during the start-up phase, but for established businesses also. Reviewing your business plan and updating it regularly gives you a chance to monitor your progress and take corrective action if things aren't going to plan.

Importance of reviewing your business plan

After you write your business plan and put it into practice, you should continually monitor it to make sure that you are achieving the business objectives. You should regularly:

assess your progress to date

analyse the most promising ways to develop your business

Some businesses choose to review their plan and progress annually; others do it every three to six months. Find out about the benefits of ongoing business planning.

When to review your business plan

Business plan cycle, or the process of reviewing and analysing your business plan, is typically:

continuous - with the plan regularly updated and monitored

annual - with the plan broken down into four quarterly operating plans

Sales-driven businesses sometimes use a monthly operating plan, and weekly targets and reviews if needed.

Major events in your business' target marketplace (eg changes to competitors or customers) or in the broader environment (eg new legislation) should trigger a review of your strategic objectives.

Regardless of whether there are fixed time intervals in your business plan, it must be part of a rolling process. Regularly assess performance against the business plan and agree a revised forecast if necessary.
Actions

What is growth planning?

Invest NI's business growth tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Write a business plan: step-by-step

Use innovation to start or grow your business

Measure performance and set targets

Content category

Grow your business
Source URL
/content/review-your-business-plan

Links
Make your business plan a tool for growth (video)

Video tutorial on how to use a business plan to encourage and drive growth in your business.

Your business plan should be an evolving document, rather than a snapshot in time. You'll need to review and update it to show that your business plan is realistic and achievable.

This video tutorial will show you how to update your business plan and make sure that it's an accurate reflection of your current position.

Actions

Invest NI's business growth tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Write a business plan: step-by-step

Grow your business successfully

Measure performance and set targets

Content category

Grow your business

Select subtype
Video

Source URL
/content/make-your-business-plan-tool-growth-video

Links
Using a business model to improve your business (video)

Advice to help you become more competitive by using a clear business model as part of your business plan.

A clear business model can help make your business more competitive, more efficient and able to cope with change. Your business model is a key part of your business plan.

You should regularly review both your business model and plan to make sure you're achieving your objectives as your business develops.

Actions

Invest NI's business growth tutorial

Download Invest NI's business growth plan template (DOC, 806K)

Also on this site

Write a business plan: step-by-step

Tailor your business plan to secure funding

Grow your business successfully

Content category

Grow your business

Select subtype
Video

Source URL
/content/using-business-model-improve-your-business-video

Links

Read more about Using a business model to improve your business (video)

Sell more to your existing customers (video)

Increase your market share

In this guide:

Assess your customer base

Getting the right understanding of your customers and who they are to grow your market share.
There are many ways to sell more to existing customers and potential customers like them. But before you start trying to maximise your market share, you need to make sure you understand how you are perceived by your customers.

Work out the key questions

The first stage is to address the core questions about who buys from you, how and when they buy. You need to be clear about:

who your customers are

what they buy

why they buy

how they buy

who else could buy from you

the typical budget of existing and new buyers

where else they buy from

See understand your customers' needs.

Position for the future

Remember that the reasons customers buy from you now will not necessarily be the reasons they buy from you in six months or a year. If you consider expected trends in customer behaviour and your market, you may be the first to exploit a niche and gain market share quickly.

For example, how will your customers prefer to place orders? While they may prefer a phone call or face-to-face visit now, is there a trend in your market for online ordering? If you are one of the first businesses in your sector to offer the facility, you could gain significant market share.

Predicted future developments in your marketplace could also provide significant opportunities for growth. For example, with the growth of home computing, IT support developed from a mainly business-to-business service to a larger customer base of consumers.

Use your research to get as clear a picture of the future as you can. It's often difficult to predict with certainty. However, the more you know about how your customers and market will look in the medium to long term, the more likely you are to successfully build your market share.

You can use commercial market research to assess trends in your sector. See market research and market reports.
Help

Invest NI Business Information Centre

Actions

Invest NI support for business

Also on this site

Understand your competitors

Content category

Sales and marketing
Source URL
/content/assess-your-customer-base

Links
Sell more to existing customers

If you understand why your existing customers buy from you, there might be opportunities to sell them more.

It's often easier and more effective to sell more to existing customers than it is to acquire new ones. Once you understand why your existing customers buy from you, you can examine ways of getting them to buy more or more frequently.

Golden rule

The Pareto principle - often referred to as the 80/20 rule - says that 80% of your success in any given field is often due to 20% of your effort.

You can use the idea as a starting point to analyse how you can sell more to existing customers. For example, if a small number of your products and services account for most of your profit, can you sell more of the less profitable products to your customers? Or if your higher-margin products or services are only being sold to a small percentage of your customers, how can you raise that percentage?

Encourage more frequent buying

You can increase market share by getting customers to buy more frequently.

If your research shows customers buy at a particular time, contact them beforehand. For example, if you know that a business buys its stock from you at the end of each month, a courtesy call in the middle of the month can be effective.

You can also add value to your products and services to ensure repeat business. Consider if there is anything you can add to a service at little cost that is useful to your customers. For example, a free overall 'tune up' every time they send their car or computer in for repair?

See retain and grow your customer base.

Get customers to spend more

Where appropriate, encourage customers to buy a premium product or service that better meets their needs and provides a superior return for you. This is known as 'selling up'.

You could also offer purchase incentives and price promotions on items that they usually buy from competitors, such as 'buy one get one free'.

It's also useful to focus on selling complementary products. For example, hairdressing outlets sell hair care products for customers to use at home. See understand your customers' needs.

Help

Invest NI Business Information Centre

Actions

Invest NI support for business

Content category

Sales and marketing

Source URL
/content/sell-more-existing-customers

Links
Get old customers back

How to persuade lapsed customers to return through rebuilding those relationships.
If people have bought from you before, they may buy from you again. You need to find out why they stopped buying from you and apply that knowledge to regain their custom.

Find out what changed

Identify why customers stopped buying from you. Consider whether your product or service is:

no longer necessary

too expensive

unsatisfactory

being beaten by a competitive offer

Rebuild contact with your customers

Research suggests the reason many customers stop buying is because they don't feel that they have sufficient contact with their suppliers.

Try to have some form of regular contact so that customers don't feel they are being ignored and look elsewhere. This could take the form of:

monthly or quarterly phone calls

formal or informal visits to customers

mailshots

email newsletters

If you have lost a customer for this reason, your first step is to rebuild contact and prove that you understand their needs. For example you could send a letter expressing regret that they have stopped buying from you and making them a time-limited offer.

It's worth trying a few times, but don't persist if you aren't getting any response. Many businesses have a limit to the number of times they contact lapsed customers - usually five or seven times.

Make an offer to tempt them back

When you know why the customer is no longer buying from you, consider ways to make your business more appealing.

For example, if your customers think the price is too high, consider a time-limited discount to encourage them to start buying again, eg 20% off for three months.

If your service was unsatisfactory, ask what you could do to make it meet your customer's expectations and assess if it is possible and profitable for you to adapt your service for the former customer.

Be realistic

While you may be able to tempt many customers back, remember that you don't want them at all costs. You want to build a long-term profitable relationship. It's not usually a good idea to make long-term offers that don't contribute any profit just to get a specific customer back unless there are compelling strategic reasons to do so.

You should build these actions into your marketing plan. The faster you contact a lapsed customer, the greater the chance they will come back to you. See write a marketing plan.
Help

Invest NI Business Information Centre

Also on this site

Create your marketing strategy

Understand your customers' needs

Content category

Sales and marketing
Source URL
/content/get-old-customers-back

Links
Market and sell effectively to similar customers

Expand your business by selling to new customers who are like existing customers.

There are probably many consumers or businesses that don't buy from you that are similar to those that do. You can grow your market share by bringing in these potential customers in a similar way to your existing customers.

This can be an effective route to increasing your market share as you may need to make only small changes to your offering to meet similar customers' needs. This also reduces the financial risks of expanding and can help protect your margins.

Find similar customers

You can use market research and market reports to identify groups of potential customers. It's a good idea to follow this up with a combination of quantitative and qualitative research. For example. carry out surveys or sampling with a significant number of responses, followed by smaller focus groups.

Remember these customers won't be the same as your existing customers. You must get the same understanding of what makes them buy as you have about your existing customers.

You could also ask your existing customers for referrals. If you have a strong relationship with them, your customers will often be happy to let you know of others who may be interested.

Reaching similar customers

Once you have identified your targets, you will have to promote your business to them. There are a variety of options and it's best to build a clear strategy combining them. You can consider:

Direct mail

Sending mailshots, either by post or email, introducing yourself and what you offer.

Direct marketing

Door-to-door or telesales, depending on the nature of your business and potential customers' buying preferences.

Advertising

Local newspapers, trade magazines, radio, television or internet can all be useful. Make sure you're using media that your target customers will see or listen to.

Word-of-mouth and recommendation schemes

A cost-effective strategy, rewarding existing customers for getting new business to come to you. Make sure the incentive you offer is of value to your existing customers. Common examples include gift vouchers, discounts or free products for customers who successfully recommend new business.

See direct marketing and create your marketing strategy.

Help

Invest NI Business Information Centre

Also on this site

Understand your customers' needs

Types of advertising

Email marketing best practice

Content category

Sales and marketing

Source URL
/content/market-and-sell-effectively-similar-customers

Links
Increase your market share through new sales channels

Growing your business by selling products and services through different routes such as direct selling, agents and distributors.

You may be able to increase your sales and market share by using new sales methods. You could also use other business' customer bases, eg wholesalers and distributors.

Choose the right sales channels

Your choice of additional channels to market will depend on your product or service type and how your customers choose to buy. The key areas to consider are:

Selling direct

You may be able to set up a direct sales operation so customers don't need to go through a third party, such as a retailer or wholesaler. This can be good for your margins as you don't have to pay commission. But you should consider the impact this would have on any third parties that already sell your product or service - they may react badly to you 'competing' with them.

Using wholesalers or distributors

If you are selling directly, you can consider broadening your base by using wholesalers or distributors. This will mean you are 'piggybacking' on their customer bases. Consider pricing carefully as intermediaries will need to make a profit.

Agents

If you wish to expand into other geographical areas at minimal risk, consider appointing an agent. This can provide representation in areas that would otherwise be difficult to reach. However, you will have to spend time managing the relationship.

Online and e-commerce

Setting up an e-commerce operation can break down geographical barriers. You will need to make some form of investment in getting it up and running and pay careful attention to servicing remote customers.

Build new relationships

You can also consider taking larger steps to establish your business in new markets and territories. For example, entering export markets or establishing joint ventures and partnerships. See sell into new markets.

Whichever options you choose, you will need to make them integral to your marketing plan.

Help

Invest NI Business Information Centre

Also on this site

Sell through a commercial agent

Sales channels to reach your customers

Joint ventures and business partnerships

Content category

Sales and marketing

Source URL
/content/increase-your-market-share-through-new-sales-channels

Links
Sell into new markets

How to break into and sell existing products and services to new customer bases.

One of the most radical ways to grow your market share is to move into new markets. The rewards can be significant, but the risks are higher when you contrast this with getting the most out of your existing business and customer base.

Set clear goals for expansion

Before you start, make sure that you have clearly defined goals - it's essential that you set targets at each step of the way. If you don't carefully benchmark your progress at every stage, you can spend a lot of time and money on an unsuccessful expansion effort. If you can't set clear goals, you may be better served trying to exploit your existing customer base more efficiently.

You'll need to spend time researching the market fully, so you understand your potential customers as well as you do your existing customers. See market research and market reports.

You also need to understand the competitive environment in the new sector you plan to enter - it won't be the same as your current market. See understand your competitors.

Market effectively

You must create and commit to a marketing plan. While you can adapt to circumstances as you proceed, you must have a clear framework in place to boost your chances of success.

Remember that you should try to reach the most likely customers first. The best way to do this is to segment your target customer base - which means sorting them into groups with similar characteristics.

See write a marketing plan.

Selling overseas

Exporting can have a significant impact on your sales figures but it will also involve trading differently - customers are more remote and may need more management. See basics of exporting and entering overseas markets.

Team up with other businesses

You can sell into new markets by joining with other businesses, either in formal joint ventures and partnerships or more informal arrangements.

These routes can help get you established in new sectors more quickly and give you easier access to a range of potential customers. However, you will need to spend time managing the relationship and will sometimes have to compromise to keep your partners happy. See joint ventures and business partnerships.

Help

Invest NI Business Information Centre

Actions

Support for business advice

Content category

Sales and marketing

Source URL
/content/sell-new-markets

Links
Diversify your business

The risks and rewards of developing new products for new markets while trading.

Growth by creating new products or services to sell to existing or new customer bases can be risky, but when handled well it can transform a business.

Understand the risks

If you get it right, diversification could be your biggest driver to growth and profitability. Mishandled, it could damage your productivity and relationships with existing customers.

You will need to devote time and resources to research and development (R&D). This will have implications for your cashflow. You will also have to ensure your customers still receive the levels of service they are used to while you are working on new projects.

Is diversification suitable for your business?

Have you got enough financial and human resources to carry out the required R&D? If not, it may be better to increase your market share through other routes, eg joint ventures or informal partnerships.

Remember that you will also need to keep track of market trends in an unfamiliar sector. Will you be able to react to changes in the competitive environment?

Plan the process

Diversification is like setting up a new business. You will need to understand your new market, its customers, competitors and dynamics, just as you would for any new business. You'll also have to create a marketing plan specifically for your new business unit.

See prepare a business plan for growth.

Key points to consider

Diversification is a big commitment and there are key issues you will need to consider and manage on both a day-to-day and strategic basis. These include:

Market knowledge

Make sure you understand your new market as well as your existing one.

In-house expertise

Do you need to hire specialists for the new products and services?

Sales skills

Do you know how to sell effectively to this new and different customer base?

Capacity

Can you continue serving existing customers without alienating core customers?

Finance

You will need to consider how you will fund the diversification. Will you need investment? You will also have to carefully plan sales and your return on investment.

Risk management

Are there any ways to minimise the risk to an acceptable level? For example, could you explore partnerships or distribution agreements to ease your entry into the new market?

Help

Invest NI Business Information Centre

Also on this site

Market research and market reports

Understand your competitors

Joint ventures and business partnerships

Content category

Sales and marketing

Source URL
/content/diversify-your-business

Links
Winning new business top tips

Top tips for winning new business in Northern Ireland, from preparing your business for new opportunities to winning new business abroad.
Winning new business is crucial part of business growth aspirations. Our top tips will help you make the most of new business opportunities and create sustainable growth for the future.

1. Prepare to grasp market opportunities

The economy and individual market sectors are forever changing, and your business should always be on the lookout for gaps to exploit. You need to know where to find these opportunities and understand how to take advantage of them. See find new business opportunities.

Learn about your target customers, look for market gaps and develop a solution. Make sure you can:

clearly explain why people should buy from you

project your expertise

be confident in asking for new business

develop high quality business promotional material

create an appealing website, including case studies to appeal to your target markets

Aim for the benefits of winning new business but keep an eye on the risks too.

2. Grow your market share

There are several strategic options to get the most out of your marketplace such as:

selling more to existing customers

focusing your customer service and marketing efforts on retaining customers

expanding your customer base to include similar people who are not currently customers

selling through new channels or into new markets

using your core competences to create new products or services

3. Prepare your business to compete for new contracts

Private and public sector business contracts can be very competitive. Good preparation will increase your chances of a successful bid, and improve your prospects for future contract work. It's important to show high standards, even at the pre-qualification stage. Consider how your business measures up in terms of employment practices, health and safety policies and environmental compliance.

For help to identify areas for improvement in your business and where to find contracts opportunities, see prepare your business to tender for contracts.

4. Sell your goods and services to the public sector

The Northern Ireland public sector is an important part of the local business market worth hundreds of millions of pounds each year. Your business can reap huge benefits by tapping into the supply chain. Organisations such as departments, their executive agencies and district councils buy a huge variety of products and services, providing a customer base that is stable and pays on time.

For information on the procedures and rules for government tenders, and where to find the latest public sector tender opportunities, see tender for contracts in the Northern Ireland public sector.

5. Look to win new business abroad

Selling your goods or services in external markets can be a lucrative way to win new business.

Increase your chances for success by researching:

potential customers

competitors

the trading environment

route to market

logistics

regulations

local suppliers

See entering overseas markets.
Content category

Sales and marketing
Source URL
/content/winning-new-business-top-tips

Links
Sell more to your existing customers (video)

Video guide to selling more to your existing customers explaining a number of tactics to boost sales.
This video guide to selling more to your existing customers explains a number of tactics, including:

up selling

cross selling

encouraging frequent purchases

using a customer database.

segmentation

good customer service

loyalty schemes

targeted promotions

referral schemes
Also on this site

Understand your customers' needs

Retain and grow your customer base

Content category

Sales and marketing

Select subtype
Video
Source URL
/content/sell-more-your-existing-customers-video

Links

Read more about Sell more to your existing customers (video)

Finding your route to market (video)

Sales channels to reach your customers

In this guide:

Advantages and disadvantages of face to face sales

The costs and benefits associated with selling in person such as building personal relationships and persuasion.
Selling your products directly to the customer, face to face, offers several advantages as well as some disadvantages.

Advantages of face to face sales

Some advantages of selling your products direct to the customer, face to face include:

you can explain and even demonstrate complex products

it's convenient for the customer and easy to bring in other individuals who need to be involved

you can learn more about what the customer wants

you can build a personal relationship

you can use your selling skills to convince the customer to buy

Disadvantages of face to face sales

Selling face to face also has some disadvantages including:

It is the most expensive sales channel as it demands higher staff and premises costs.

Travel time and costs can be significant. A travelling salesperson might spend a whole day on the road for just one meeting. Where possible, plan trips so that several customers in the same area can be visited.

The costs of face to face sales may outweigh the value of an initial order. But if the customer then makes several repeat purchases, the expense will be justified.

When to use face to face sales

You should use face to face sales for:

high-value and complex products and services

establishing initial contact with a key target customer

strengthening relationships

Face to face selling may not be cost-effective for low value sales. Instead, you may want to sell directly to the customer through distance selling, for example, over the internet or using telesales.
Also on this site

The sales process

Understand your customers' needs

Manage your customer service

Content category

Sales and marketing
Source URL
/content/advantages-and-disadvantages-face-face-sales

Links
Selling through retailers, wholesalers and other distributors

The benefits of selling to intermediaries and the key points to consider including how to manage your distributors.
Selling through an intermediary may be a more cost-effective way of reaching your end-customers than selling to them directly.

If you are targeting business customers who prefer to deal with large suppliers, selling directly to them may not be a realistic option. Instead, you might aim to supply wholesalers who have existing relationships with those businesses.

If individual consumers buy low value quantities of your products, the best option might be to target retailers that sell similar products. Or you might choose to focus your efforts on a relatively small number of wholesalers who can in turn supply your products to many retailers.

Other distribution channels may also reach your end-customers. For example, technology suppliers often sell to resellers who can configure and install the technology to suit end-users' particular needs.

Managing your distributors

You need distributors who will value your product. If they sell competing products, what will make them push yours?

Think about how you set your prices. Distributors will be more enthusiastic if they can make a large profit - but setting too low a price will eat into your own margins.

Effective advertising and promotions can be vital. As well as marketing to the distributor, you can promote your products directly to end-customers. Distributors will be keener to stock and sell products that their customers are asking for.

The key terms of the supply relationship should be covered in a written contract. Key issues might include:

how much stock the distributor will hold

what the distributor will do to promote your products

how quickly you can resupply and minimum order levels

whether the distributor has exclusive rights to your product (for example, in a particular territory)

what happens if either you or the distributor want to end the relationship
Actions

UK wholesaler and other resources directory

Using agents and distributors guidance

Also on this site

Create your marketing strategy

Price your product or service

Sell your food or drink product in a supermarket

Content category

Sales and marketing
Source URL
/content/selling-through-retailers-wholesalers-and-other-distributors

Links
Distance selling

The rules and regulations on distance selling (eg phone, mail order, online) and how to do it effectively.
Distance selling means selling by:

phone

mail order

email

the internet

digital television

Advantages of distance selling

Distance selling is an effective tactic for:

approaching hard-to-reach customers

repeat orders from established customers

reaching new markets through the internet

Costs are far lower than if you visit customers, or have retail premises.

Disadvantages of distance selling

The downsides of distance selling include:

you can't demonstrate your product

it can be difficult to convince the customer to trust you without meeting them

When to use distance selling

Many businesses find distance selling cost-effective for standard products such as books and CDs as the customer already knows what they'll be getting.

Distance selling can also be a very useful way of getting repeat orders once you have built the initial relationship by meeting the customer.

Using the telephone means that as well as prompting the customer to reorder or buy new products, you can give customers an opportunity to ask questions.

Rules on distance selling

Businesses using distance and online selling must comply with a range of regulations.

Every time you sell something you make a contract with the consumer. If you are selling to consumers, you must provide certain basic information such as your business name, contact details and product, delivery and pricing information. The customer generally has the right to return goods within a specified period.

If your business is a limited company or limited liability partnership and you have a website, it must show details such as your full name and geographic address.

There are also restrictions on privacy and data protection in direct marketing, and on email marketing to individuals.
Also on this site

Telemarketing

Selling through online marketplaces

Create an online shop

Content category

Sales and marketing
Source URL
/content/distance-selling

Links
Using a sales agent

Advice on using an outside agency to sell your products and services, and the legal issues this can raise.
Instead of having to recruit, train and finance your own employees, you can use an outside sales agency. A good sales agent should already have the necessary contacts and skills.

Use sales agents for:

building sales without heavy investment

reaching specialist and overseas markets

A clear, written agreement is essential. As a minimum it needs to cover:

what 'territory' the agent is responsible for - eg a named foreign country

whether this is exclusive - you could be barred from selling directly, or using any other agents in that territory

how the agent will be paid (usually commission on sales)

whether you will meet any of their expenses

what rights you have to end the relationship

what compensation payments you might have to make if you end the relationship

Legal complications

An individual agent acting for you in the UK could legally be seen to be an employee. You would be required to treat the agent in the same way as other employees - eg deducting income tax under PAYE (Pay As You Earn) and paying National Insurance contributions.

Even if an individual agent is not an employee, there can still be complications. These include:

Depending on the circumstances, you might be held responsible for the agent's actions.

You may be responsible for any shortfalls you cause in the agent's earnings - eg if you fail to supply adequate stock.

European and UK law can make it difficult to terminate an agency's contract without paying compensation. This could be as much as two years' expected earnings.

Before entering into any agency agreement, it's a good idea to take legal advice.
Also on this site

Outsourcing

Create your marketing strategy

Sell through a commercial agent

Content category

Sales and marketing
Source URL
/content/using-sales-agent

Links
Reaching customers overseas

Reaching customers in overseas markets and the challenges you should consider such as resources, research and local laws.
Selling abroad presents a whole new series of opportunities but also challenges. For example:

Do you have the financial and other resources to exploit the market?

Have you done the necessary market research?

Do you understand local regulations?

How will you handle delivery and payment?

How will you provide after-sales service?

Selling directly to customers overseas requires you to deal with all these challenges yourself, but can be a relatively straightforward option. For example, you might set up an e-commerce website and accept overseas orders, or use trade shows to market your business overseas.

Alternatively, you may want to work with a distributor or agent who already has the local market knowledge and contacts that you need.

The most complex option - but potentially the most rewarding - can be to establish your own local presence. For example, you might open a local office or set up a joint venture.

Read more about entering overseas markets.
Help

Invest NI Helpline

Invest NI Business Information Centre

Actions

Department for International Trade

Also on this site

Help and support for exporting

Preparing to export

Manage the risks of exporting

Content category

Sales and marketing
Source URL
/content/reaching-customers-overseas

Links
Making your sales channels work together

How to manage your sales channels to increase sales including reviewing each channel and supporting them with advertising.
Using different sales channels - selling directly, using agents and so on - can make your business more successful. But it can also bring a number of complications.

Most channels - other than face to face sales - distance you from the customer. This means communication becomes a priority. You need to make sure:

the channel gets all the necessary information across - whether this is a sales agent or a direct mail letter

end customers trust you to deliver quality products or services

For example, you need to ensure sales agents sell your product according to your specifications and enhance your reputation. It is a good idea to ask customers to give feedback to ensure there are no quality issues.

Be particularly careful if more than one channel reaches the same customer. For example, suppose you sell books at your shop and also online. How will customers react if they find you charge different prices? How will agents or distributors react if you compete with them through other channels?

How to manage your sales channels

Each channel you use must be managed. Otherwise, the channel will underperform. For example, if you sell through retailers, you need to encourage them to display your products prominently. You should also offer to train them in the features and benefits so they can sell your products more successfully. You should:

regularly review how each channel is performing

look at how you can support the channel - with advertising, service and so on

compare the sales the channel provides against your additional costs

consider whether sales through that channel are new sales, or sales you would have made anyway
Also on this site

Create your marketing strategy

How to write a marketing plan

Sell through a commercial agent

Entering overseas markets

Content category

Sales and marketing
Source URL
/content/making-your-sales-channels-work-together

Links
Finding your route to market (video)

A video guide to various sales channels you can use to reach your customers

A video guide to various sales channels you can use to reach your customers.

Also on this site

Start a retail business

Create an online shop

Develop an effective sales team

Content category

Sales and marketing

Select subtype
Video

Source URL
/content/finding-your-route-market-video

Links

Read more about Finding your route to market (video)

How to use X for business (video)

X for business

In this guide:

Advantages and disadvantages of X for business

There are advantages and disadvantages for businesses using X to reach their audience online, consider the benefits and challenges before you start.

X has over 450 million users with many businesses using it to reach and connect with their customers.

Consider if an X account will benefit your business. Are your competitors using it? How do other people in your industry use it? What success are your peers having on X?

Benefits of X for business

There are a number of advantages that using X can bring to a business.

Reach a wide audience

X has a large user base, which could include your potential customers. Using hashtags and other targeting can help you reach an audience interested in a particular topic or in a particular location.

Deliver customer service

The platform allows direct two-way communication with your customers. Because it's a public interaction, if you do it well it will show your business in a positive light

Brand identity

Being on X can help communicate your brand ethos and personality. This should help your business appeal to your target audience and build a loyal follower base.

Feedback

X can be a useful resource for gathering feedback about your products and services from customers.

Cost

It is free of charge to set up an X account. While paid ads are available, many businesses see benefits from organic posts and interactions.

Crisis management

X allows you to be reactive and communicate with your customers during a crisis.

Challenges of X for business

It's important to be aware of the downsides of having an X account.

Resources

Maintaining a presence on X requires a time commitment. It's also important that the staff looking after the account have the right skills and training.

Negative criticism

Customers could complain publicly about products or services. Negative comments can reflect badly on your business. However dealing with complaints well can have a positive impact on your reputation.

Time sensitive

Unless you post at the right time, when your followers are online, your posts could easily be missed.

Spam

Be wary of spam accounts on X. In particular, do not click on suspicious links from users you don't know.

Actions

Join X

X information for business

Also on this site

Social media best practice for business

Facebook for business

Use social media safely

Content category

Sales and marketing

Source URL
/content/advantages-and-disadvantages-x-business

Links
Set up and run an X account for business

How X works and how you can use it as part of your marketing plan, including setting up your profile, getting started and running the account.
If you've decided that running an X account will benefit your business, set up a profile that communicates your brand. Plan regular, relevant content and interact with your audience.

Choosing your name and customising your profile

Your X handle is your how your business will be identified and you should choose your business name if it is available. Once you've selected your handle, eg @nibusinessinfo, you should customise your profile. This will involve adding your introductory bio, which briefly explains your business.

A bio has a character limit, so it should be to the point. For example, the nibusinessinfo.co.uk X page has the following bio: 'Official online channel for business support, information and advice.'

Complete your profile by adding your company location and web address. You should add a profile picture. This could be your company logo or an individual if it is for a member of staff. Finally you can choose a cover image. You might want to use something that strengthens your brand or represents what your business does.

Get started

When starting out on X you may want to follow like-minded people or organisations. These could be:

competitors

suppliers

other local businesses

industry experts

influencers

customers

You can also raise awareness of your X channel by including your handle on your website, business literature and email signature.

Posting content

A post on X may consist of up 280 characters of text, an image, GIF, video, poll or link. You may choose to post a few times a week or up to several times a day. It may be useful to create a content plan to help you decide when and what to post. See content marketing.

Remember to focus on content that your audience will find useful, relevant and engaging. A smaller portion of your posts can be sales-focused with a call to action. It may be worth paying for extra promotion on your sales focused posts.

X's media studio tool [registration required] can help you easily share media content like images and videos.

X interactions

An interaction is when someone engages with your X channel - interactions include:

Follow - someone who follows you on X. Your posts will appear on their timeline.

Repost - when another X user shares one of your posts with their followers. This does not necessarily mean that they are endorsing your content, but it does suggest that you have posted something that is of interest to them and their followers.

Mention - when someone else includes your X name in a post that they send. Mentions could occur if someone is referring to you or asking you a question.

Like - when someone likes your post. This can be an acknowledgment or support of your message. It can be used as a response from a person or organisation that you have mentioned in a post. It is a positive interaction and should be measured in this way.

There are no set rules for who should be using X, or indeed how to use X. Some digital marketing experts refer to X etiquette but it's about finding out what works for your business. The basic communication elements remain - be polite, be courteous, deliver clear and concise messages, and respond to questions people ask you.

Hashtags

By placing the # symbol at the start of a keyword or phrase you can search for posts relating to it. For example if you are looking for information on starting a business you could search the hashtag #startup.

When you are logged into your X profile you will see the top trending hashtags in real time. These can often be specific to a breaking news story, a celebrity or popular television programme.

Use hashtags in your posts to help them be seen by people interested in a particular topic. You can also start your own hashtags for events and campaigns.

X polls

You can use polls to ask questions to your X audience. Polls allow you to add four answer options. Your poll's duration defaults to 1 day, but you can change this. The minimum amount of time for a poll is 5 minutes, and the maximum is 7 days. How each individual votes in the poll is not shared publicly.

Using X polls you can increase engagement by letting customers interact and engage with your brand. You can also use the data collected as useful market research.

X Premium

X Premium is a subscription service that anyone can opt-in to. It adds a blue checkmark to your account and offers early access to select features like edit post.
Actions

Join X

X information for business

Also on this site

Social media best practice for business

Facebook for business

Use social media safely

Content category

Sales and marketing
Source URL
/content/set-and-run-x-account-business

Links
X advertising

How to choose the right advertising option on X to meet your campaign goals, and how to use the targeting options to find the right target audience.
You may choose to complement your organic X efforts with paid advertising. This is a more guaranteed way to ensure your post is seen by the right people. X offers a range of paid advertising options to help you achieve particular business goals. Your ads can also be targeted to reach specific audiences.

X advertising options

Choose the right ad format based on what you are trying to achieve. Some of the options include:

Website traffic campaigns

This type of advertising uses a 'website card' that displays an image and text preview of a link to encourage users to click. It works best when your goals are to increase website traffic or secure online sales or registrations.

Increase followers campaigns

If you want to grow your audience on X so your organic posts get a bigger reach, this type of ad is suitable. It focuses on increasing your number of X followers. It's important to set the targeting options correctly so your new audience is relevant to your business.

Promoted posts

Increase the engagements and reach of particular posts by paying to have them promoted. This type of advertising can help share your content across X and stimulate conversations.

Mobile app promotion

This type of ad can send users straight to the app store or open a particular app.

X targeting

Targeting the right people will make your advert more effective and help you to achieve your marketing goals. You have the option to target users based on certain characteristics including:

language

gender

interests

accounts they follow

device they are using

behaviours like online shopping habits

keywords they have posted or engaged with

location

You can also use your own email marketing lists to reach your current audience on X.

It's important to evaluate the success of your X advertising and check if are getting a return on investment.
Actions

Advertising on X

Also on this site

Measure your online marketing

Social media best practice for business

Facebook for business

Content category

Sales and marketing
Source URL
/content/x-advertising

Links
Measure and monitor your X activity

Analyse important X metrics like reach and engagement to help your business effectively market to your online audience and continuously improve.

It is important to measure and monitor certain metrics on your X account to analyse how well your posts are performing. This will help you find out the type of content that works best so you can make improvements.

X metrics

Some important metrics include:

Number of followers

See how many people follow your account over time. Analyse spikes and dips in new followers.

Impressions per post

The number of people who saw your post in their timeline.

Engagements per post

The number of times your post was interacted with. This includes but is not limited to people clicking images and links, reposting and replying.

Link clicks per post

The number of clicks on a link that has been included in your post. This is a particularly important engagement if your goals include driving traffic to your website.

Engagement rate

The impressions received divided by your engagements give a good indicator of how interesting or useful your audience finds your post.

Referrals

Check your website analytics to see how important X is in driving traffic to your site.

Conversions

By adding a tracking code link to your post, you should be able to track how many conversions (eg sales or newsletter registrations) they generate.

You can also analyse your audience and see their demographics and interests. This offers a useful insight into who is following you and how to capture their attention.

Measurement tools

X offers its own free analysis tool - X analytics - which allows you to examine data about your posts and audience. This information can also be downloaded into a spreadsheet for further analysis. If you use paid advertising, you will be able to see how this affects your impressions and engagements in comparison to organic posts.

There are also other tools available from third parties that can help you analyse your X activity.

Using website analytics such as Google Analytics can also help you keep track of X referrals and conversions.

There are a number of tools available to help you manage your business' presence on X. These tools allow you to manage tasks that include, scheduling posts, monitoring interactions and saving searches. Some examples include:

•   Tweetdeck (X's tool, part of X Premium)
•   Hootsuite (third-party, paid but offers a free trial)
•   Buffer (third-party, free basic account with options to pay for more features)

Actions

X information for businesses

ICT and e-business support

Also on this site

Measure your online marketing

Social media best practice for business

Facebook for business

Content category

Sales and marketing

Source URL
/content/measure-and-monitor-your-x-activity

Links
How to use X for business (video)

A short video tutorial on how businesses can set up and run a X account and use it to reach their audience and promote their products and services

This short video tutorial outlines the basics of setting up and running an X profile for your business. It introduces you to using X to connect with your customers and promote your products and services.

Actions

ICT and e-business support

Twitter information for businesses

Also on this site

Social media best practice for business

Social media platforms

Facebook for business

Content category

Sales and marketing

Select subtype
Video

Source URL
/content/how-use-x-business-video

Links

Read more about How to use X for business (video)

How to use Facebook for business (video)

Facebook for business

In this guide:

Advantages and disadvantages of Facebook for business

The advantages of Facebook for businesses such as targeted advertising and customer engagement; and the downsides such as negative feedback and resources
Running a Facebook business page can help your reach and connect with your existing and potential customers. There are a number of benefits of using Facebook for businesses, as well as some challenges.

Benefits of Facebook for business

Some of the advantages of Facebook business pages include:

Brand awareness: Facebook is one of the largest social media platforms in the world. Your business' presence will help you gain exposure to potential customers.

Drive website traffic: By posting links to your website, you can help increase online visits.

Targeted advertising: Facebook advertising allows you to target specific demographics, based on location, age, gender and interests.

Generate business leads: Your audience of Facebook 'likes' can be a great starting point to gather sales leads. You can use competitions and giveaways to gather email address to build your marketing lists.

Customer service and feedback: Facebook allows two-way communication between businesses and their customers. You can use the messaging service to deal directly with your customers. Reviews and comments can be a great way to gather customer feedback and find areas for improvement.

Monitor and improve: Use data from your page's 'Facebook Insights' to understand what content works best and plan for the future.

Challenges of Facebook for business

While Facebook can deliver plenty of benefits, it is important to be aware of the potential downsides:

Time and resources: Setting up and running a Facebook page requires a time investment. You may need a member of staff who can take on social media duties and have enough time to manage the page well and create engaging content.

Skills: The staff member who manages your Facebook page may need training to ensure they have the right skills. They should be able to plan and create content, respond to enquiries and complaints, and represent your business.

Budget: To make the most of Facebook, you will probably need to invest in paid-for advertising. This will require its own budget.

Negative feedback: The two-way communication nature of Facebook means that unhappy customers can voice their complaints publicly. It is important to handle these complaints well as your response will be under scrutiny from your audience. It is not advised to delete genuine negative comments.
Actions

Facebook for business

Also on this site

Measure your online marketing

Social media best practice for business

Social media platforms

Content category

Sales and marketing
Source URL
/content/advantages-and-disadvantages-facebook-business

Links
Set up and run a Facebook business page

How Facebook works, how to set up a page and how you can use it as part of your marketing plan to reach your audience and engage wit customers online
If you've decided that Facebook is a suitable social media platform for your business, you are ready to create a Facebook page. You should then plan how your page will be managed.

Set up a Facebook page

In order to set up a page for your business, you must first have a personal Facebook account. Personal accounts and business pages offer different features. It is against Facebook's rules for businesses to use a personal account instead of a page.

To create your page, you will need to complete certain information about your business, including:

business category

industry

description

address and contact information

website address

You can also include additional information like opening hours or your menu.

You should also add a profile picture - your logo is suitable. In addition, you can add a cover photo. This could showcase your products or current offers.

Managing your page

Once your business page is set up it is recommended that you actively post relevant content. This will help to keep your audience interested.

It's a good idea to create a content plan to help manage your page. This will help you post regular content that is current and relevant. For example, you could relate your posts to holidays or current events such as Christmas or international sporting events like the Olympics.

Some best practice points to consider when managing a Facebook business page are:

Make sure your posts are relevant to your customers and business - your page could include updates on new products/services, photos, videos and engaging questions.

Respond to all messages - it's important to monitor and respond to your messages and comments. Keep an eye on the notifications you get and respond promptly. This involves little effort but you could benefit from satisfied customers sharing details about your services and recommending your business.

Analyse your performance - measure how your Facebook page is performing. This will help you understand what works and what doesn't work with your audience.

Verify your business page

Verifying your business page will let people know that it is authentic. The person verifying your page you must have admin access to your account. They will be required to add a publicly listed phone number so that Facebook can call you with a verification code.

A grey badge on your page will mean that Facebook has confirmed that this is the authentic page for your business.If your page represents a celebrity, public figure, sports team, media or entertainment, you may be eligible for a blue verification badge.

Hashtags

Hashtags, a well-known feature of Twitter, can also be used on Facebook. Placing a # in front of a word or phrase (eg #facebooktips) turns the word into a clickable link and makes it searchable. Hashtags may be a good way of gaining extra exposure for your content. However, it is important to use hashtags sparingly and only when they make sense.

See how the nibusinessinfo.co.uk team use a Facebook business page [registration required] to engage with our audience.
Actions

Facebook information for businesses

Also on this site

Social media best practice for business

Use social media safely

Social media platforms

Content category

Sales and marketing
Source URL
/content/set-and-run-facebook-business-page

Links
Facebook advertising

How to use Facebook’s advertising platform to reach your specific target audience and achieve business goals such as sales, sign-ups, awareness and engagement
Many businesses find that their Facebook posts are seen by less than five per cent of their followers. Facebook offers a range of advertising options that may help you to reach a wider audience and achieve your business goals - increase sales, sign-ups or awareness.

Types of Facebook advertising

Facebook offers the following types of ad format:

promoted posts - pay for your post to reach a wider audience

Stories - vertical full-screen ads

page like - encourage users to like your Facebook page

clicks to website - push traffic to your website

click to website videos - use video content to push traffic to your website

website conversion - encourage users to take an action on your site such as sign-up for your newsletter

app installs - link directly to the app store

app engagement - link to a specific part of your app such as a purchase page

playable - interactive app previews

local awareness - focus targeting users near your business location

video views and slideshows - a visually engaging way to communicate your message

carousel ads - advertise multiple products or promotions at once or highlight multiple aspects of a single product

collection ads - showcase a range of different products in a single ad that users can browse and purchase

dynamic ads - use remarketing to make your adverts more relevant

lead adverts - encourage registrations and sign ups

messenger - advertise through the Facebook messenger app

Facebook advertising targeting

Facebook generates detailed information about its users. This means that advertisers can reach specific target audiences in line with their marketing strategy. Some of the targeting options include:

location - target users based on geographic location, such as those who live near your business

demographics - reach an audience based on their gender, age, language, recent life events, education, job and industry

interests - find potential customers who are likely to be interested in your offering based on their current interests such as films, sports, books, fashion and more

behaviours - target users who are more likely to make a purchase based on their previous online behaviour

connections - reach the friends of your current audience

existing customers - upload your marketing list to target your existing customers through Facebook
Actions

Creating a Facebook ad

ICT and e-business support

Also on this site

Pay-per-click and paid search advertising

Social media best practice for business

Measure your online marketing

Content category

Sales and marketing
Source URL
/content/facebook-advertising

Links
Measure and monitor your Facebook activity

How to track the success of your business’ Facebook activity using Insights, and use this information to post better content and improve audience engagement
You should track and measure your activity to determine whether your page is performing well or whether improvements are needed. Facebook Insights is a free tool that can help you do that. It is automatically available when you set up a Facebook business page.

Page Insights allows you to analyse metrics, including:

the number of people who like your page

how many people see each post (known as the reach)

how many people interacted with each post, including clicks, likes, shares and comments

when your audience are online

page visits

You can use this information to decide when to post updates and to help understand what type of content creates interest among customers.

Insights also provides demographic information about the people who like your page. This includes:

gender

age

location

language

You can also 'watch' other pages. This can help you benchmark against your competitors.

Facebook advertising reporting

If you use paid-for advertising on Facebook, the Ads Manager tool can help you see how your ads are performing.

Using the Facebook tracking pixel can help you get detailed information on your ad performance. The pixel is placed on your site and monitors when someone from Facebook takes a desired action on your site (known as a conversion, eg a sale or contact form completion).

You can assign a monetary value to each conversion and compare this with your advertising spend. This helps you easily see your return on investment.
Actions

Facebook Ads

ICT and e-business support

Also on this site

Measure your online marketing

Social media best practice for business

Use social media safely

Content category

Sales and marketing
Source URL
/content/measure-and-monitor-your-facebook-activity

Links
How to use Facebook for business (video)

A short video tutorial on the benefits of using Facebook to reach your business audience and how to make the most of the opportunity to gain new customers

This short video tutorial walks you through the basics of using Facebook to reach your business audience. It introduces you to setting up a page, posting content, interacting with customers, advertising and monitoring your success.

Actions

Facebook information for businesses

ICT and e-business support

Also on this site

Social media best practice for business

Social media platforms

Content category

Sales and marketing

Select subtype
Video

Source URL
/content/how-use-facebook-business-video

Links

Read more about How to use Facebook for business (video)

Expenses if you’re self-employed (video)

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2023 and ended on 5 April 2024.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you're self-employed or a sole trader, not self-employed or registering a partner or partnership	11:59pm on Friday 5 October 2024
Paper tax returns	11:59pm on Thursday 31 October 2024
Online tax returns	11:59pm on Friday 31 January 2025
Pay the tax you owe	11:59pm on Friday 31 January 2025

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date
paper returns is 9 months from the accounting date

2022 to 2023 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses. Access the HM Revenue & Customs (HMRC) self-employed business expenses e-learning tool.

You can also view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss support available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

If you’re in Northern Ireland, you can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and support for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Read more about Expenses if you’re self-employed (video)

Budget for your Self Assessment tax bill (video)

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2023 and ended on 5 April 2024.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you're self-employed or a sole trader, not self-employed or registering a partner or partnership	11:59pm on Friday 5 October 2024
Paper tax returns	11:59pm on Thursday 31 October 2024
Online tax returns	11:59pm on Friday 31 January 2025
Pay the tax you owe	11:59pm on Friday 31 January 2025

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date
paper returns is 9 months from the accounting date

2022 to 2023 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses. Access the HM Revenue & Customs (HMRC) self-employed business expenses e-learning tool.

You can also view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss support available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

If you’re in Northern Ireland, you can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and support for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Read more about Budget for your Self Assessment tax bill (video)

Pay your Self Assessment tax bill (video)

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2023 and ended on 5 April 2024.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you're self-employed or a sole trader, not self-employed or registering a partner or partnership	11:59pm on Friday 5 October 2024
Paper tax returns	11:59pm on Thursday 31 October 2024
Online tax returns	11:59pm on Friday 31 January 2025
Pay the tax you owe	11:59pm on Friday 31 January 2025

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date
paper returns is 9 months from the accounting date

2022 to 2023 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL

Links

Complete your Self Assessment tax return (video)

How to complete and submit your Self Assessment tax return online

Watch this short HM Revenue & Customs (HMRC) video with simple guidance on how to fill in and submit your Self Assessment tax return. This video is particularly useful if you are completing your first Self Assessment tax return.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/complete-your-self-assessment-tax-return-video

Links
View your Self Assessment calculation (video)

How to view your online tax calculation for Self Assessment

When you use HM Revenue & Customs (HMRC) online tax return it automatically works out how much you have to pay by providing you with a result of your calculation.

View this short HMRC video explaining how to view your Self Assessment calculation:

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/view-your-self-assessment-calculation-video

Links
Pay your Self Assessment tax bill (video)

How to pay your Self Assessment tax bill

Your tax bill refers to your bill for income tax and any Class 4 National Insurance contributions you may owe to HM Revenue & Customs (HMRC).

View this short HMRC video explaining how you pay your Self Assessment tax bill including various payment methods and payment deadline dates:

Developed with

HM Revenue & Customs

Also on this site

Making PAYE payments to HMRC

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/pay-your-self-assessment-tax-bill-video

Links
How to appeal a Self Assessment late filing penalty (video)

Watch this video to find out more about how to appeal against a Self Assessment late filing penalty

You may face paying a penalty if you don't submit your Self Assessment tax return on time. You may also face a penalty if you don't pay the tax you owe to HM Revenue & Customs (HMRC) by the appropriate deadline.

View this short HMRC video explaining the penalties that can be applied in the Self Assessment system and how you can appeal against a Self Assessment late filing penalty:

Developed with

HM Revenue & Customs

Also on this site

Self Assessment refunds, appeals and penalties

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/how-appeal-self-assessment-late-filing-penalty-video

Links
Budget for your Self Assessment tax bill (video)

How to budget and prepare for your Self Assessment tax bill

View this short HM Revenue & Customs (HMRC) video explaining how you can budget and prepare ahead for your Self Assessment tax bill including how to use the Ready Reckoner tool for the self-employed and information on the budget payment plan:

Developed with

HM Revenue & Customs

Actions

Budget for your Self Assessment tax bill using the Ready Reckoner

Budget payment plan

Also on this site

Your tax bill and Self Assessment

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/budget-your-self-assessment-tax-bill-video

Links
Expenses if you’re self-employed (video)

Expenses you can claim if you’re self-employed and listing these in your tax return

If you are self-employed you may need to understand pre-trading expenses, day to day revenue expenses, capital allowances and using flat rates or simplified expenses. Access the HM Revenue & Customs (HMRC) self-employed business expenses e-learning tool.

You can also view this short HM Revenue & Customs (HMRC) video explaining expenses you can claim if you're self-employed and how to account for these in your Self Assessment tax return:

Developed with

HM Revenue & Customs

Actions

Self-employed business expenses (e-learning)

Also on this site

Expenses and benefits

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/expenses-if-youre-self-employed-video

Links
If you cannot pay your tax bill on time

You must arrange to pay your tax bill with HM Revenue and Customs (HMRC) if you either miss a payment or know you cannot pay on time
Contact HM Revenue and Customs (HMRC) as soon as possible if you:

have missed a tax deadline

know you will not be able to pay a tax bill on time

If you can pay your tax bill

If you are able to pay your tax bill in full, you should do so as soon as possible. This will stop more penalty charges and interest being added to your tax bill.

If you cannot pay your tax bill in full

Contact HMRC to discuss support available.

HMRC may suggest you pay what you owe in instalments. This is called a Time to Pay arrangement.

Pay what you owe in instalments (Time to Pay)

How you contact HM Revenue and Customs (HMRC) to make a Time to Pay arrangement depends on what your tax bill is for.

If you cannot pay a Self Assessment tax bill

You can make your own Time to Pay arrangement using your Government Gateway account, if you:

have filed your latest tax return

owe less than £30,000

are within 60 days of the payment deadline

plan to pay your debt off within the next 12 months or less

If you cannot make your own Time to Pay arrangement online

Call the Self Assessment helpline if you cannot make your own Time to Pay Arrangement online, for example you owe more than £30,000 or need longer to pay.

Self Assessment Payment Helpline
Telephone: 0300 200 3822
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges.

If you cannot pay another type of tax

If you or your company has got a letter or a text message about unpaid tax, then use the contact details in it to ask about a Time to Pay arrangement.

If you’ve not had any contact from HMRC then call the Payment Support Service.

Payment Support Service
Telephone: 0300 200 3835
Monday to Friday, 8am to 6pm (excluding public holidays)

Find out about call charges

What you’ll need to make a Time to Pay arrangement

When you set up a Time to Pay arrangement you’ll need:

the relevant reference number for the tax you cannot pay, such as your unique tax reference number

your VAT registration number if you’re a business

your bank account details

details of any previous payments you’ve missed

HMRC will ask you:

how much you can repay each month

if you can pay in full

if there are other taxes you need to pay

how much money you earn

what you usually spend (including bills and entertainment) each month

what savings or investments you have

If you have savings or assets, HMRC will expect you to use these to reduce your debt as much as possible.

If you’ve received independent debt advice, for example from Citizens Advice, you may have a ‘Standard Financial Statement’. HMRC will accept this as evidence of what you earn and spend each month.

If your company is in tax debt

HMRC will discuss your company’s finances with you.

They’ll ask you to make a verbal proposal, explaining how you’ll pay your tax bill as quickly as you can. An adviser will ask questions about your proposal to make sure it is realistic and affordable for you.

You must reduce your debt as much as possible before entering into a Time to Pay arrangement. You can do this by releasing assets like stock, vehicles and shares.

HMRC may ask company directors to:

put personal funds into the business

accept lending

extend credit

How HMRC works out your payments

The amount you’ll be asked to pay each month is based on the money you have left after you pay any rent, food or utility bills and fixed outgoings you have, like subscriptions.

You’ll usually be asked to pay around half of what you have left over each month towards the tax you owe.

If you get a pension HMRC will count that as income, but will not count the amount in your pension pot as savings.

You can also agree to pay more if you want. Paying your debt quicker means you’ll pay less in total, as interest is added to your bill each month.

How long your Time to Pay arrangement lasts

There is no time limit on how long a Time to Pay arrangement can last. How long yours will last depends on how much you owe and what you can afford to pay each month.

Contact HMRC if anything changes that you think affects your Time to Pay arrangement. The arrangement can be made longer or shorter.

If HMRC finds out that something has changed in your circumstances, they may contact you to discuss changing your repayments.

When you cannot pay in instalments

You cannot set up a Time to Pay arrangement if HMRC do not believe you will follow a repayment plan. For example, if you have not paid taxes in the past.

If HMRC cannot agree a payment plan with you, they’ll ask you to pay the amount you owe in full. They can collect unpaid tax directly if you refuse to pay.

After a Time to Pay arrangement has been agreed

If you miss a payment, HMRC will contact you to find out why. Where possible, HMRC will restore the payment arrangement or renegotiate it with you.

If you cannot pay another tax bill, contact HMRC. You may be able to include the new tax bill in your existing Time to Pay arrangement.

If you do not contact HMRC or refuse to pay

HM Revenue and Customs (HMRC) will always try to contact you if you miss a tax payment. This can include sending you letters, texts and visiting you at home or at work.

If you do not get in contact with HMRC or cannot agree an instalment plan then HMRC may:

ask a debt collection agency to collect the money

collect what you owe directly from your wages or any monthly pension payments you get

take things you own and sell them (if you live in England, Wales or Northern Ireland)

take money directly from your bank account or building society savings (if you live in England, Wales or Northern Ireland)

take you to court

make you bankrupt

close down your company if the tax is a business tax

Any costs, like auction fees, are normally added to your debt. HMRC will tell you before taking any of these actions and will explain your rights, costs and options.

Read more about actions HMRC can take to recover tax.

Help and advice

If you’re in Northern Ireland, you can get free debt advice from Advice NI.

Making a complaint

You cannot appeal against HM Revenue and Customs’ (HMRC) decision, but you can make a complaint if you’re unhappy about how you were treated.
Also on this site

Tax payment problems

Help and support for the self-employed

Primary parent

Self Assessment

Content category

Taxes
Source URL
/content/if-you-cannot-pay-your-tax-bill-time

Links
Stop being self-employed (video)

Step-by-step video guide to stopping your Self Assessment online if you're self-employed

You must tell HM Revenue and Customs (HMRC) if you’ve stopped trading as a sole trader or you’re ending or leaving a business partnership.

You’ll also need to send a final tax return.

Watch this short HMRC video explaining how to go online and stop Self Assessment if you're self-employed:

Developed with

HM Revenue & Customs

Also on this site

Stopping self-employment

Content category

Taxes

Select subtype
Video

Source URL
/content/stop-being-self-employed-video

Links

Read more about Pay your Self Assessment tax bill (video)

View your Self Assessment calculation (video)

Understanding Self Assessment and your tax return

In this guide:

Register for Self Assessment (video)

How to register with HM Revenue & Customs for Self Assessment

You will need to register for Self Assessment with HM Revenue & Customs (HMRC) if you have to send a tax return but didn't send one the previous year.

Self Assessment registration process time

You should note that it can take up to 20 working days to complete the registration process. You should take this into consideration to give yourself plenty of time to complete your Self Assessment return ahead of the 31 January deadline.

Watch this short HMRC video explaining how to register your new business online with HMRC so that you can complete a Self Assessment return.

HMRC also provide video guidance on how to register for Self Assessment if you are not self-employed.

Developed with

HM Revenue & Customs

Also on this site

Your Self Assessment return

Help and support for the self-employed

Content category

Taxes

Select subtype
Video

Source URL
/content/register-self-assessment-video

Links

Self Assessment tax return deadlines

Important deadline dates for your Self Assessment tax returns.

You must send your Self Assessment tax return and pay any tax you owe to HM Revenue & Customs (HMRC) on time. There are a number of deadlines for Self Assessment that you must keep in mind.

The last tax year started on 6 April 2023 and ended on 5 April 2024.

Self Assessment deadlines

Self Assessment type	Deadline
Register for Self Assessment if you're self-employed or a sole trader, not self-employed or registering a partner or partnership	11:59pm on Friday 5 October 2024
Paper tax returns	11:59pm on Thursday 31 October 2024
Online tax returns	11:59pm on Friday 31 January 2025
Pay the tax you owe	11:59pm on Friday 31 January 2025

There is usually a second payment deadline of 31 July if you make advance payments towards your bill, known as payments on account.

If you fail to meet the deadline you may have to pay a penalty. You can appeal against a penalty if you have a reasonable excuse.

When the deadline is different

Submit your online return by 30 December if you want HMRC to automatically collect tax you owe from your wages and pension. You must be eligible.

HMRC must receive a paper tax return by 31 January if you're a trustee of a registered pension scheme or a non-resident company. You can't send a return online.

HMRC might also email or write to you giving you a different deadline.

Partnership returns if you have a company as a partner

If your partnership’s accounting date is between 1 February and 5 April and one of your partners is a limited company, the deadline for:

online returns is 12 months from the accounting date
paper returns is 9 months from the accounting date

2022 to 2023 tax year and earlier

The Self Assessment deadline for these tax years has passed. Send your tax return or payment as soon as possible - you’ll have to pay a penalty.

Developed with

Actions

Also on this site

Content category

Source URL