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PIMBs Briefing - Winter 2017

13th February 2017

Welcome to our first briefing of 2017 for professional institutes and membership bodies. In this edition we look at ‘Management accounts - more than income and expenditure’ and how you can engage your Council members and trustees in the organisations’ finances. We also consider how to manage a charity in financial difficulties, which is applicable to all not for profit organisations that may be struggling in these testing times.

Our employment tax team touch on two key topics: Apprenticeship Levy and salary sacrifice arrangements. Nick Bustin who heads our Employment Tax team has provided an overview of the Apprenticeship Levy due to be introduced from April 2017 and explains what has changed and what we need to consider regarding salary sacrifice. Phil Salmon, Head of VAT, takes a look at VAT subscription apportionments and we have included information on BWB’s ‘Get Legal’, an online tool providing a wide range of templates and guidance.

Details of our up and coming events for the sector have been included in the events section at the back of this briefing. These include events with PARN (the Professional Association Research Network) whose special interest group for finance professionals host their events at our London offices. haysmacintyre also sponsor the PARN annual financial benchmarking survey.

While continuing our support of PARN, in 2017 we are embarking on a new relationship with MemCom. MemCom
- the resource for membership marketing profesionals - offers an annual conference and awards programme and
haysmacintyre is the proud sponsor of the ‘annual report’ award category this year. Details can be found at www. and we hope to see many of our clients and contacts entering the awards this year.

Kathryn Burton, Partner at haysmacintyre
T 020 7969 5515 E

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