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		<loc>https://baillieaccountants.co.uk/news/</loc>
		<lastmod>-0001-11-30T00:00:00+00:00</lastmod>
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	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/email-to-replace-companies-house-postal-reminders/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/ed661483-8f60-4f3c-8655-fdb37583bcf5.jpg</image:loc>
			<image:title><![CDATA[Email to replace Companies House postal reminders]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/23/scottish-parliament-approves-3-rent-cap/</loc>
		<lastmod>2023-03-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/1d910683-4d09-42db-8eee-b05c492dbe85.jpg</image:loc>
			<image:title><![CDATA[Scottish Parliament approves 3% rent cap]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/20/exempt-company-purchase-of-own-shares/</loc>
		<lastmod>2023-07-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/d8ff636b-1da3-4f51-871a-ccb5476f6675-1.jpg</image:loc>
			<image:title><![CDATA[Exempt company purchase of own shares]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/09/childcare-support-from-hmrc/</loc>
		<lastmod>2023-11-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/53d7dfc4-d873-4a5d-ac83-6420225796d0.jpg</image:loc>
			<image:title><![CDATA[Childcare support from HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/02/29/appeals-against-tax-penalties/</loc>
		<lastmod>2024-02-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/02/64713f9d-98ec-447b-a807-02fa9a988ff8.jpg</image:loc>
			<image:title><![CDATA[Appeals against tax penalties]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/22/when-you-can-or-cant-use-the-vat-cash-accounting-scheme/</loc>
		<lastmod>2020-10-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/ad5f3a9f-29d5-4c1b-98d3-2ba2eee749ec.jpg</image:loc>
			<image:title><![CDATA[When you can or can’t use the VAT Cash Accounting Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/new-funding-boost-for-young-people/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/48e87902-d8bb-4740-af3e-656cbf537694.jpg</image:loc>
			<image:title><![CDATA[New funding boost for young people]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/10/07/500m-support-for-vulnerable-households/</loc>
		<lastmod>2021-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/10/83ca44c2-74a4-453f-9033-3cb404b85996.jpg</image:loc>
			<image:title><![CDATA[£500m support for vulnerable households]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/10/extending-mtd-for-income-tax-to-businesses-and-landlords/</loc>
		<lastmod>2022-02-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/082a7934-8b07-465e-a387-9327e01b6d03.jpg</image:loc>
			<image:title><![CDATA[Extending MTD for Income Tax to businesses and landlords]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/06/20/tax-diary-july-august-2022/</loc>
		<lastmod>2022-06-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/06/70c13469-872d-4d0e-a287-631a65f273ec.jpg</image:loc>
			<image:title><![CDATA[Tax Diary July/August 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/basis-of-assessment-changing/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/c12a49d4-f2a1-4efc-8e7b-ce4f260b8ef9.jpg</image:loc>
			<image:title><![CDATA[Basis of assessment changing]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/claiming-the-self-employed-income-support-for-first-time/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/b7cce2fb-7859-472b-8fa7-51b49628221f.jpg</image:loc>
			<image:title><![CDATA[Claiming the Self-Employed Income Support for first time?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/23/transferring-nil-rate-band-for-inheritance-tax/</loc>
		<lastmod>2023-03-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/38b34833-cd11-4b08-811f-dc06c40122ad.jpg</image:loc>
			<image:title><![CDATA[Transferring nil rate band for Inheritance Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/20/connected-persons-for-tax-purposes/</loc>
		<lastmod>2023-07-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/8aa9084b-915a-45c8-bf70-3bd8c884c76b.jpg</image:loc>
			<image:title><![CDATA[Connected persons for tax purposes]]></image:title>
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	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/09/due-a-student-loan-refund/</loc>
		<lastmod>2023-11-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/555f4613-35cf-410f-a66c-a80589a33f1b.jpg</image:loc>
			<image:title><![CDATA[Due a student loan refund?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/02/29/holiday-lets-averaging-election/</loc>
		<lastmod>2024-02-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/02/9dc3952c-c174-4109-aafa-c820e80e171d.jpg</image:loc>
			<image:title><![CDATA[Holiday Lets averaging election]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/22/new-financial-support-measures-announced/</loc>
		<lastmod>2020-10-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/baf70560-79df-4e12-bfc5-3af86641be6b.jpg</image:loc>
			<image:title><![CDATA[New financial support measures announced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/accounts-and-tax-for-companies/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/1e959a28-8d46-4c00-a5f9-cfc64fae24de.jpg</image:loc>
			<image:title><![CDATA[Accounts and tax for companies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/10/07/hospitality-trades-temporary-reduction-in-vat-has-expired/</loc>
		<lastmod>2021-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/10/8938bc77-98a9-44f3-9b66-7e321be577e6.jpg</image:loc>
			<image:title><![CDATA[Hospitality trades temporary reduction in VAT has expired]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/10/how-to-join-mtd-itsa-pilot/</loc>
		<lastmod>2022-02-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/507339da-f70a-4e27-823b-daf901164751.jpg</image:loc>
			<image:title><![CDATA[How to join MTD ITSA pilot]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/07/tax-credits-renewal-deadline-reminder/</loc>
		<lastmod>2022-07-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/f16efbd3-da17-4cea-a2ef-d7ca599e11c5.jpg</image:loc>
			<image:title><![CDATA[Tax credits renewal deadline reminder]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/more-on-hmrc-payment-plans/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/d8e70143-4061-46ba-b7c3-17a66d9f5c66.jpg</image:loc>
			<image:title><![CDATA[More on HMRC payment plans]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/bounce-back-loans-still-available/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/fa85dc00-3f88-43b4-803a-0df40efa2bad.jpg</image:loc>
			<image:title><![CDATA[Bounce Back loans still available]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/23/do-you-need-to-file-a-tax-return/</loc>
		<lastmod>2023-03-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/c872fec9-c9da-46c7-a23e-67fe147aa998.jpg</image:loc>
			<image:title><![CDATA[Do you need to file a tax return]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/20/business-records-if-self-employed/</loc>
		<lastmod>2023-07-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/880017af-ecfd-4cff-927f-428f94f26add.jpg</image:loc>
			<image:title><![CDATA[Business records if self-employed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/09/company-tax-return-obligations/</loc>
		<lastmod>2023-11-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/423c28bc-48c7-4a1c-84d6-26d409a99472.jpg</image:loc>
			<image:title><![CDATA[Company tax return obligations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/04/pension-fund-reforms/</loc>
		<lastmod>2024-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/9abd016b-29e7-4d58-bd08-bfe0447f3130.jpg</image:loc>
			<image:title><![CDATA[Pension fund reforms]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/20/gaming-behind-the-wheel/</loc>
		<lastmod>2020-10-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/2824a0c0-33da-4ae2-b618-6ead9418e05d.jpg</image:loc>
			<image:title><![CDATA[Gaming behind the wheel?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/keeping-pay-and-tax-records/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/569d677f-b573-484b-b308-37483b55fd6e.jpg</image:loc>
			<image:title><![CDATA[Keeping pay and tax records]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/10/07/raising-capital-using-the-eis/</loc>
		<lastmod>2021-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/10/e4c3e42d-dcb0-4a58-aabb-9b9671e9a212.jpg</image:loc>
			<image:title><![CDATA[Raising capital using the EIS]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/10/preparing-a-charity-annual-return/</loc>
		<lastmod>2022-02-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/2694c357-c3ce-4243-b701-5a1309b0c592.jpg</image:loc>
			<image:title><![CDATA[Preparing a charity annual return]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/07/childcare-top-up-to-cover-summer-activities/</loc>
		<lastmod>2022-07-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/2cf9df80-17f1-400d-8998-55c0843b26cf.jpg</image:loc>
			<image:title><![CDATA[Childcare top-up to cover summer activities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/declare-covid-support-payments-received/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/423c28bc-48c7-4a1c-84d6-26d409a99472.jpg</image:loc>
			<image:title><![CDATA[Declare COVID support payments received]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/1-million-annual-investment-allowance-extended/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/aae2030a-54a0-4481-a84b-caca87cd0cff.jpg</image:loc>
			<image:title><![CDATA[£1 million Annual Investment Allowance extended]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/23/reduce-cgt-by-claiming-rollover-relief/</loc>
		<lastmod>2023-03-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/d10d1537-5d7e-46fb-bccd-f498c8ef8211.jpg</image:loc>
			<image:title><![CDATA[Reduce CGT by claiming rollover relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/19/what-do-we-mean-by-cost-of-living/</loc>
		<lastmod>2023-07-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/b025deec-fa35-401b-b2b1-6180522ecc0c.jpg</image:loc>
			<image:title><![CDATA[What do we mean by cost of living?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/09/reminder-of-not-so-trivial-tax-free-benefits/</loc>
		<lastmod>2023-11-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/992c9d62-1975-4ec2-9aff-50074182044b.jpg</image:loc>
			<image:title><![CDATA[Reminder of not-so-trivial tax-free benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/04/companies-house-rolls-out-new-powers/</loc>
		<lastmod>2024-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/8937b770-bad8-411d-8a51-7a0fc2404870.jpg</image:loc>
			<image:title><![CDATA[Companies House rolls-out new powers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/19/last-orders-please/</loc>
		<lastmod>2020-10-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/ed404ca6-8b96-40cb-9b46-95a46b18b701.jpg</image:loc>
			<image:title><![CDATA[Last orders please…]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/did-you-miss-the-self-assessment-deadline/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/72bade4a-6408-4de6-ad14-f9f270b24449.jpg</image:loc>
			<image:title><![CDATA[Did you miss the Self-Assessment deadline?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/10/07/reporting-grants-received-to-hmrc/</loc>
		<lastmod>2021-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/10/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[Reporting grants received to HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/17/dont-miss-out-on-this-tax-allowance/</loc>
		<lastmod>2022-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/38248c2a-22f2-429c-ac8d-11bf088577bf.jpg</image:loc>
			<image:title><![CDATA[Don’t miss out on this tax allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/07/pensions-triple-lock-to-be-reinstated/</loc>
		<lastmod>2022-07-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/a3a82d58-90a5-4a4c-a98f-7b803d3f2609.jpg</image:loc>
			<image:title><![CDATA[Pensions triple lock to be reinstated]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/vat-partly-exempt-businesses/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/82820d9a-b6b9-4817-9ebb-33669dbd2f20.jpg</image:loc>
			<image:title><![CDATA[VAT – partly exempt businesses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/benefit-conditions-annual-parties-and-events/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/7dc74874-f0fa-4cdd-907f-d014a092e14a.jpg</image:loc>
			<image:title><![CDATA[Benefit conditions – annual parties and events]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/22/keep-talking/</loc>
		<lastmod>2023-03-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/10561306-28a8-4853-b834-4b62ce27c88a.jpg</image:loc>
			<image:title><![CDATA[Keep talking]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/24/hmrc-pledges-5-5m-in-partnership-funding/</loc>
		<lastmod>2023-07-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/9b204a3a-e67d-40ad-9e84-f5ef1f3893c5.jpg</image:loc>
			<image:title><![CDATA[HMRC pledges £5.5m in partnership funding]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/09/what-is-a-business-repair/</loc>
		<lastmod>2023-11-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/2f13fe53-7f0b-43b8-9f6a-db5efd78635a.jpg</image:loc>
			<image:title><![CDATA[What is a business repair?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/06/budget-summary-6-march-2024/</loc>
		<lastmod>2024-03-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/507897f0-757e-4191-bedd-3c5488014584.jpg</image:loc>
			<image:title><![CDATA[Budget summary 6 March 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/new-freeports-to-cope-with-brexit/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/4e48e9c6-b55a-4f00-90d6-228c490f6be3.jpg</image:loc>
			<image:title><![CDATA[New Freeports to cope with Brexit]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/scottish-budget-statement-2021-22/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/a0454947-4159-418c-b078-c97b29578c6e.jpg</image:loc>
			<image:title><![CDATA[Scottish Budget Statement 2021-22]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/10/07/tax-and-termination-payments/</loc>
		<lastmod>2021-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/10/e30ca542-508b-448f-afa9-67a2c564ff69.jpg</image:loc>
			<image:title><![CDATA[Tax and termination payments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/17/challenging-your-council-tax-band/</loc>
		<lastmod>2022-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/a6f09071-7b62-4ad7-b515-68dd100b5da8.jpg</image:loc>
			<image:title><![CDATA[Challenging your council tax band]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/07/tax-if-living-abroad-and-selling-uk-home/</loc>
		<lastmod>2022-07-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/36c87586-77c0-4d10-b42e-6341b436f641.jpg</image:loc>
			<image:title><![CDATA[Tax if living abroad and selling UK home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/private-pension-contributions-tax-relief/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/95ba7b4d-336e-4982-9203-4a939836e2e9.jpg</image:loc>
			<image:title><![CDATA[Private pension contributions tax relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/benefit-conditions-trivial-benefits/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/5de78d77-4050-4deb-b323-c859a9531c99.jpg</image:loc>
			<image:title><![CDATA[Benefit conditions – Trivial benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/30/pensioner-cost-of-living-payment-2023-24/</loc>
		<lastmod>2023-03-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/aa4dc553-2c3c-47ae-aeac-baa37debb3e3.jpg</image:loc>
			<image:title><![CDATA[Pensioner Cost of Living Payment 2023-24]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/27/new-crackdown-on-illicit-tobacco/</loc>
		<lastmod>2023-07-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/c5c0b3e9-e98b-4c87-bc73-c5b4fbcd9371.jpg</image:loc>
			<image:title><![CDATA[New crackdown on illicit tobacco]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/14/closing-the-door-on-tax-planning/</loc>
		<lastmod>2023-11-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/a9066b83-9338-4fd8-b741-18c09e9cd85e.jpg</image:loc>
			<image:title><![CDATA[Closing the door on tax planning]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-nic-changes/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/ab1b3151-6851-42c7-ae46-f7e84644d5cc.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 – NIC changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/students-warned-of-tax-scams/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/5a594638-b8b1-4be0-ac62-ee45c70afa8d.jpg</image:loc>
			<image:title><![CDATA[Students warned of tax scams]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/new-treasury-directive-re-furlough-scheme/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/0a61ee1d-5849-40a2-95d8-2693f49f371a.jpg</image:loc>
			<image:title><![CDATA[New Treasury Directive re furlough scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/10/07/500-million-plan-for-jobs-expansion/</loc>
		<lastmod>2021-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/10/4991bf39-8747-4690-ba70-92402c82633e.jpg</image:loc>
			<image:title><![CDATA[£500 million Plan for Jobs Expansion]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/17/beware-online-rip-offs/</loc>
		<lastmod>2022-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/2e2270f3-e8aa-4664-b71a-3123d061a854.jpg</image:loc>
			<image:title><![CDATA[Beware online rip-offs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/07/standards-for-tax-agents/</loc>
		<lastmod>2022-07-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/060c1099-629e-477b-a5d9-e3a1f71e3a78.jpg</image:loc>
			<image:title><![CDATA[Standards for tax agents]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/gifts-paid-out-of-disposable-income/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/6266fc7d-0eb5-4929-9155-d508c0962321.jpg</image:loc>
			<image:title><![CDATA[Gifts paid out of disposable income]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/businesses-within-the-scope-of-vat-in-the-uk/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/4507b0b3-e9b8-4aea-937f-4cd6ab88260d.jpg</image:loc>
			<image:title><![CDATA[Businesses within the scope of VAT in the UK]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/30/energy-bills-discount-scheme/</loc>
		<lastmod>2023-03-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/cebf13de-9796-4ba7-93d4-4d2b6ca39e59.jpg</image:loc>
			<image:title><![CDATA[Energy Bills Discount Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/27/when-you-dont-have-to-pay-capital-gains-tax/</loc>
		<lastmod>2023-07-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/1eeca1df-0a47-4896-9199-b6fc9b40e69d.jpg</image:loc>
			<image:title><![CDATA[When you don’t have to pay Capital Gains Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/14/why-breakeven-analysis-can-be-illuminating/</loc>
		<lastmod>2023-11-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/5fa2cdc3-f4c4-4f90-aac8-e49c128ebf18.jpg</image:loc>
			<image:title><![CDATA[Why breakeven analysis can be illuminating]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-vat-registration-threshold-changes/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/256bf170-4a1e-4000-87f7-3ec5401272b9.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 - VAT registration threshold changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/applying-for-green-homes-grants/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/f14a48d4-6d57-470a-b1c1-a803302e38fb.jpg</image:loc>
			<image:title><![CDATA[Applying for Green Homes Grants]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/companies-house-to-pause-strike-off-process/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/67a88555-6044-4f3e-81ce-87aca9bd29ca.jpg</image:loc>
			<image:title><![CDATA[Companies House to pause strike off process]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/tax-diary-october-november-2021/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/71760d03-5c84-4df3-82e8-e7605b08956b.jpg</image:loc>
			<image:title><![CDATA[Tax Diary October/November 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/17/option-to-tax-vat-land-and-buildings/</loc>
		<lastmod>2022-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/5a48f612-f6ac-45ab-ab75-9c284965be2f.jpg</image:loc>
			<image:title><![CDATA[Option to tax (VAT) land and buildings]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/07/national-insurance-for-company-directors/</loc>
		<lastmod>2022-07-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/d480d29a-c760-4b72-acbe-b4d415be8139.jpg</image:loc>
			<image:title><![CDATA[National Insurance for company directors]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/17/autumn-statement-summary/</loc>
		<lastmod>2022-11-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/baf49de9-e801-4448-90e0-92ebe607c04a.jpg</image:loc>
			<image:title><![CDATA[Autumn Statement Summary]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/hm-treasury-instructions-re-cjrs/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[HM Treasury instructions re CJRS]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/30/bank-of-england-and-hmrc-increase-interest-rates/</loc>
		<lastmod>2023-03-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/ee9a4227-1971-4f07-a7b7-6a586b3e260e.jpg</image:loc>
			<image:title><![CDATA[Bank of England and HMRC increase interest rates]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/27/the-construction-industry-scheme/</loc>
		<lastmod>2023-07-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/69d3f458-3545-433c-98af-084adbb3f361.jpg</image:loc>
			<image:title><![CDATA[The Construction Industry Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/14/tax-diary-december-2023-january-2024/</loc>
		<lastmod>2023-11-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/1fdeb74b-1748-4faf-bc41-8c94270e7fea.jpg</image:loc>
			<image:title><![CDATA[Tax Diary December 2023/ January 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-high-income-child-benefit-charge/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/383f6a08-806e-4bde-91a0-5bfa223c3476.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 – High Income Child Benefit Charge]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/new-three-tier-covid-19-alert-levels/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/5c720e32-5615-4fec-8813-86bfd91880bf.jpg</image:loc>
			<image:title><![CDATA[New three-tier COVID-19 alert levels]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/claims-to-adjust-payments-on-account/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/ef55d4bf-2f05-409e-86ae-76b42577c706.jpg</image:loc>
			<image:title><![CDATA[Claims to adjust payments on account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/mtd-for-income-tax-has-been-delayed-by-one-year-to-april-2024/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/f6fcf8ca-0ba0-437f-a7d4-0eed0239be78.jpg</image:loc>
			<image:title><![CDATA[MTD for Income Tax has been delayed by one year to April 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/17/car-fuel-benefits-for-employees/</loc>
		<lastmod>2022-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/d9f368b0-b7ad-42dc-ade2-d2ba1122278d.jpg</image:loc>
			<image:title><![CDATA[Car fuel benefits for employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/14/changes-at-hm-treasury/</loc>
		<lastmod>2022-07-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/4b0be164-07ec-42ae-948f-a3fc5b348081.jpg</image:loc>
			<image:title><![CDATA[Changes at HM Treasury]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/21/tax-diary-december-2022-january-2023/</loc>
		<lastmod>2022-11-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/efddb313-c970-4b71-bcb9-5400eed046d5.jpg</image:loc>
			<image:title><![CDATA[Tax Diary December 2022/January 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/19/scottish-budget-2021/</loc>
		<lastmod>2020-11-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/d50774f5-803d-406f-a9fa-2458c58c283d.jpg</image:loc>
			<image:title><![CDATA[Scottish Budget 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/30/company-share-buy-backs/</loc>
		<lastmod>2023-03-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/54c61e7d-e5e6-416f-8070-777fd5d6c37b.jpg</image:loc>
			<image:title><![CDATA[Company share buy-backs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/27/draft-legislation-published-for-finance-bill-2023-24/</loc>
		<lastmod>2023-07-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/2f1bfb64-a642-4eac-8824-001cf72c070c.jpg</image:loc>
			<image:title><![CDATA[Draft legislation published for Finance Bill 2023-24]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/16/tax-credits-top-up/</loc>
		<lastmod>2023-11-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/6525e73c-edbe-484e-8cf2-03eca9d4711e.jpg</image:loc>
			<image:title><![CDATA[Tax credits top-up]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-alcohol-and-tobacco-duty/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/34f6365a-a9f5-47d5-b529-8e0d385a5951.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 - Alcohol and Tobacco Duty]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/are-your-construction-clients-ready-for-reverse-charge-changes/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/52b86fe2-018a-4321-9ddc-0760a55dc042.jpg</image:loc>
			<image:title><![CDATA[Are your construction clients ready for reverse charge changes?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/04/tax-codes-for-employees/</loc>
		<lastmod>2021-02-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/8c5fdf83-3280-4521-964c-b1132c05f544.jpg</image:loc>
			<image:title><![CDATA[Tax codes for employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/find-customs-agent-to-help-with-import-export-declarations/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/41828406-5826-4942-b1d3-4724078eb476.jpg</image:loc>
			<image:title><![CDATA[Find customs agent to help with import/export declarations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/17/paying-tax-underpayments-via-tax-code/</loc>
		<lastmod>2022-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/8165b503-8e28-4e01-b461-ac42fe65e6af.jpg</image:loc>
			<image:title><![CDATA[Paying tax underpayments via tax code]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/14/tax-gap-remains-at-5-1/</loc>
		<lastmod>2022-07-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/e7077ea8-543c-4f53-95c5-59485c2e080f.jpg</image:loc>
			<image:title><![CDATA[Tax gap remains at 5.1%]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/24/cgt-tax-free-allowance-reducing/</loc>
		<lastmod>2022-11-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/d10d1537-5d7e-46fb-bccd-f498c8ef8211.jpg</image:loc>
			<image:title><![CDATA[CGT tax-free allowance reducing]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/18/do-you-need-a-customs-agent/</loc>
		<lastmod>2020-11-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/c343a5c5-631f-4260-9d04-bf1ac71f737d.jpg</image:loc>
			<image:title><![CDATA[Do you need a customs agent?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/30/associated-companies-and-corporation-tax/</loc>
		<lastmod>2023-03-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/48906666-bb14-40b7-9e32-0ed27221a109-1.jpg</image:loc>
			<image:title><![CDATA[Associated companies and Corporation Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/27/check-your-state-pension-forecast/</loc>
		<lastmod>2023-07-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/eaa7be17-f2d6-4d80-a4c7-6ebdf1100b3b.jpg</image:loc>
			<image:title><![CDATA[Check your State Pension forecast]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/16/marriage-allowance-entitlement/</loc>
		<lastmod>2023-11-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/2825bab9-4ec6-4b66-ae3d-3a2a67a63bca.jpg</image:loc>
			<image:title><![CDATA[Marriage allowance entitlement]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-cgt-on-disposals-of-residential-property/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/16bbc74a-7ae5-44d2-8d0a-021cb631e8e4.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 - CGT on disposals of residential property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/companies-house-warn-of-delays-in-postal-submissions/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/956a6ad7-76e6-4e48-8ec3-26245ca0547f.jpg</image:loc>
			<image:title><![CDATA[Companies House warn of delays in postal submissions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/09/can-we-supply-the-coming-consumer-bounce-back/</loc>
		<lastmod>2021-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/4368a12b-2856-4723-8f70-c190e8e2fab0.jpg</image:loc>
			<image:title><![CDATA[Can we supply the coming consumer bounce-back?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/make-the-most-of-tax-free-trivial-benefits/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/e317135f-220c-4b4c-bd2a-91d381af835b.jpg</image:loc>
			<image:title><![CDATA[Make the most of tax-free trivial benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/24/hobbies-and-artificial-trades/</loc>
		<lastmod>2022-02-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/cb17ce42-155e-4ead-bf3e-21e502898ea8.jpg</image:loc>
			<image:title><![CDATA[Hobbies and artificial trades]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/14/old-style-20-and-50-notes/</loc>
		<lastmod>2022-07-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/e4d20acd-d7c8-4423-8ccb-168518889202.jpg</image:loc>
			<image:title><![CDATA[Old style £20 and £50 notes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/24/personal-tax-allowances-frozen-to-april-2028/</loc>
		<lastmod>2022-11-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/22384a5f-005d-4f2e-9532-f278fbff7b37.jpg</image:loc>
			<image:title><![CDATA[Personal tax allowances frozen to April 2028]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/18/those-who-shout-loudest/</loc>
		<lastmod>2020-11-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/f47fcd63-890b-486f-9785-287402182c93.jpg</image:loc>
			<image:title><![CDATA[Those who shout loudest]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/30/spring-finance-bill-published/</loc>
		<lastmod>2023-03-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/7077143e-a1f5-4579-9c5a-e4297174c83f.jpg</image:loc>
			<image:title><![CDATA[Spring Finance Bill published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/07/27/emergency-tax-codes/</loc>
		<lastmod>2023-07-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/07/591a977a-274a-4618-a677-a255fd961f7d.jpg</image:loc>
			<image:title><![CDATA[Emergency tax codes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/16/tax-relief-on-pension-contributions/</loc>
		<lastmod>2023-11-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/11162c9d-38de-4eac-b6ab-8fcbc6739b7e.jpg</image:loc>
			<image:title><![CDATA[Tax relief on pension contributions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-non-dom-changes/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/5645b682-b851-4923-a7dd-117eb0b9cc2d.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 – non-dom changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/donating-land-property-or-shares-to-a-charity/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/6d3d81dc-5c4e-4d01-805a-4ce9474f2f7d.jpg</image:loc>
			<image:title><![CDATA[Donating land, property or shares to a charity]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/09/protecting-your-capital/</loc>
		<lastmod>2021-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/7d405377-6ef7-42cc-8627-dc468b941afe.jpg</image:loc>
			<image:title><![CDATA[Protecting your capital]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/ots-releases-video-update/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/c12a49d4-f2a1-4efc-8e7b-ce4f260b8ef9.jpg</image:loc>
			<image:title><![CDATA[OTS releases video update]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/24/spreading-the-cost-of-tax-bills/</loc>
		<lastmod>2022-02-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/fb0d71c8-6410-4088-b267-45fef97f77ca.jpg</image:loc>
			<image:title><![CDATA[Spreading the cost of tax bills]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/14/filing-and-paying-company-tax-returns/</loc>
		<lastmod>2022-07-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/e9d93ea4-45e8-49b3-898f-75e2df884efa.jpg</image:loc>
			<image:title><![CDATA[Filing and paying company tax returns]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/24/corporation-tax-increases-from-april-2023/</loc>
		<lastmod>2022-11-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/e82fa473-41b7-4646-821b-f531b696b77b.jpg</image:loc>
			<image:title><![CDATA[Corporation Tax increases from April 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/27/powering-britain-from-britain/</loc>
		<lastmod>2023-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/f791f4f0-1baf-47bd-acdd-39f99ad24a4c.jpg</image:loc>
			<image:title><![CDATA[Powering Britain from Britain]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/03/corporation-tax-group-payment-arrangements/</loc>
		<lastmod>2023-08-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/8d4205b6-62b8-4624-b288-a74343f8aa45.jpg</image:loc>
			<image:title><![CDATA[Corporation Tax Group Payment Arrangements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/16/full-expensing/</loc>
		<lastmod>2023-11-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/b0a29c34-c845-4244-bd1f-29b44feff156.jpg</image:loc>
			<image:title><![CDATA[Full expensing]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/07/spring-budget-2024-fuel-duty-rates/</loc>
		<lastmod>2024-03-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/a7930efe-78de-4c74-ad78-2f2c7889d8c1.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024 - Fuel Duty rates]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/15/time-to-pay-limits-increased/</loc>
		<lastmod>2020-10-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/7a8590c7-51cc-498e-8c90-5cf8f0276cee.jpg</image:loc>
			<image:title><![CDATA[Time To Pay limits increased]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/11/why-keeping-adequate-accounting-records-is-important/</loc>
		<lastmod>2021-02-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/543e66e8-1e9c-44f6-b67a-cc68c02c8781.jpg</image:loc>
			<image:title><![CDATA[Why keeping adequate accounting records is important]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/more-on-possible-change-to-tax-year-end-date/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/8617b528-7cc0-4d69-a563-51f2cc177880.jpg</image:loc>
			<image:title><![CDATA[More on possible change to tax year end date]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/24/tax-relief-if-working-from-home/</loc>
		<lastmod>2022-02-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/de57885f-0236-4733-8433-1ddb00b01914.jpg</image:loc>
			<image:title><![CDATA[Tax relief if working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/14/furnished-holiday-lets-and-vat/</loc>
		<lastmod>2022-07-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/dd43dd8a-3469-4f82-86b9-3694264722ae.jpg</image:loc>
			<image:title><![CDATA[Furnished Holiday Lets and VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/24/cgt-share-exchange/</loc>
		<lastmod>2022-11-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/5645b682-b851-4923-a7dd-117eb0b9cc2d.jpg</image:loc>
			<image:title><![CDATA[CGT – share exchange]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/27/solvency-continues-to-be-a-pressing-issue/</loc>
		<lastmod>2023-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/b2832619-2b4d-4dcf-848a-a81b5cfeba11.jpg</image:loc>
			<image:title><![CDATA[Solvency continues to be a pressing issue]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/03/hmrc-recommends-early-filing-of-tax-returns/</loc>
		<lastmod>2023-08-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/ad812cfb-44b0-4170-aeb2-d5cb56557532.jpg</image:loc>
			<image:title><![CDATA[HMRC recommends early filing of tax returns]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/16/hold-over-gifts-relief/</loc>
		<lastmod>2023-11-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/1eeca1df-0a47-4896-9199-b6fc9b40e69d.jpg</image:loc>
			<image:title><![CDATA[Hold-over gifts relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/11/ico-publishes-guidance-on-information-sharing-in-mental-health-emergencies-at-work/</loc>
		<lastmod>2024-03-11T04:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/13/levelling-up-or-levelling-down/</loc>
		<lastmod>2020-10-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/7cb817a9-e6c4-4918-80ae-c25217010973.jpg</image:loc>
			<image:title><![CDATA[Levelling up or levelling down?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/11/accounting-for-import-vat-on-your-vat-return/</loc>
		<lastmod>2021-02-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/219510e2-0f94-4a66-bde8-f14af806bf72.jpg</image:loc>
			<image:title><![CDATA[Accounting for import VAT on your VAT return]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/30/completing-a-one-stop-shop-vat-return/</loc>
		<lastmod>2021-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/8f33365b-2164-4683-bab3-0acb0230cdb3.jpg</image:loc>
			<image:title><![CDATA[Completing a One Stop Shop VAT return]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/24/tax-relief-for-job-related-expenses/</loc>
		<lastmod>2022-02-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/4fcbedc6-fbda-4365-89bd-a8de48177124.jpg</image:loc>
			<image:title><![CDATA[Tax relief for job-related expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/14/joining-the-mtd-itsa-pilot/</loc>
		<lastmod>2022-07-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/d9c0844d-42d6-4fc6-b2c4-bd7b0bbe54e0.jpg</image:loc>
			<image:title><![CDATA[Joining the MTD ITSA pilot]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/24/mtd-for-itsa/</loc>
		<lastmod>2022-11-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/cad69824-232c-4aa1-b8ac-b11b2cefe9a0.jpg</image:loc>
			<image:title><![CDATA[MTD for ITSA]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/11/updated-guidance-on-reporting-hybrid-working-for-sponsored-workers/</loc>
		<lastmod>2024-03-11T04:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/03/24/tax-diary-april-may-2023/</loc>
		<lastmod>2023-03-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/03/e9699b54-4df9-46ac-82a4-109ebee5b6a6.jpg</image:loc>
			<image:title><![CDATA[Tax Diary April/May 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/03/state-pension-if-you-retire-abroad/</loc>
		<lastmod>2023-08-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/dbe35d95-335f-48f2-b4a4-225dd562e608.jpg</image:loc>
			<image:title><![CDATA[State Pension if you retire abroad]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/16/time-to-pay-tax/</loc>
		<lastmod>2023-11-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/4693369c-4a58-454e-b99d-e730192dfc32.jpg</image:loc>
			<image:title><![CDATA[Time to Pay tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/12/public-sector-productivity/</loc>
		<lastmod>2024-03-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/176a36c0-2f96-456e-bcbb-96bb5d3392ad.jpg</image:loc>
			<image:title><![CDATA[Public sector productivity]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/13/the-donts-of-the-new-3-tier-system/</loc>
		<lastmod>2020-10-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/5c720e32-5615-4fec-8813-86bfd91880bf-1.jpg</image:loc>
			<image:title><![CDATA[The don’ts of the new 3-tier system]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/11/self-employment-income-support-scheme/</loc>
		<lastmod>2021-02-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/8c087b41-673d-4456-8051-cf326ddd14f4.jpg</image:loc>
			<image:title><![CDATA[Self-Employment Income Support Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/28/government-confirms-plans-for-all-tips-to-go-to-workers/</loc>
		<lastmod>2021-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/f5252f81-680e-4905-93a9-c2a205c38a4b.jpg</image:loc>
			<image:title><![CDATA[Government confirms plans for all tips to go to workers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/24/mtd-for-vat-digital-records-required/</loc>
		<lastmod>2022-02-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/9c4904df-6235-4b69-99c6-3470e1594e78.jpg</image:loc>
			<image:title><![CDATA[MTD for VAT - digital records required]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/1970/01/01/an-error-occured/</loc>
		<lastmod>1970-01-01T00:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/24/reminder-of-working-from-home-allowances/</loc>
		<lastmod>2022-11-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/74382fbd-ab2e-4ec4-a3c2-0cf1f3527fd0.jpg</image:loc>
			<image:title><![CDATA[Reminder of working from home allowances]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/12/company-trading-losses/</loc>
		<lastmod>2020-11-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/850b912d-93e5-40b7-a1c0-2fdb8143ad46.jpg</image:loc>
			<image:title><![CDATA[Company trading losses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/21/non-resident-company-taxation/</loc>
		<lastmod>2022-07-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/eaa7be17-f2d6-4d80-a4c7-6ebdf1100b3b.jpg</image:loc>
			<image:title><![CDATA[Non-resident company taxation]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/06/tax-when-you-sell-property/</loc>
		<lastmod>2023-04-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/aa722853-b235-46ba-bc63-e9aaf03f6c76.jpg</image:loc>
			<image:title><![CDATA[Tax when you sell property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/03/carrying-company-losses-back/</loc>
		<lastmod>2023-08-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/aec3f93c-30a5-4128-92a7-1ee4d9da955a.jpg</image:loc>
			<image:title><![CDATA[Carrying company losses back]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/21/4-5bn-for-british-manufacturing-from-2025/</loc>
		<lastmod>2023-11-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/c2942288-aa2d-4bcb-9aed-11a46cf71734.jpg</image:loc>
			<image:title><![CDATA[£4.5bn for British manufacturing from 2025]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/12/tech-companies-assist-with-fuel-price-transparency/</loc>
		<lastmod>2024-03-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/381dd747-4193-4bc4-88f1-585553e8f117.jpg</image:loc>
			<image:title><![CDATA[Tech companies assist with fuel price transparency]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/11/job-support-scheme-expansion/</loc>
		<lastmod>2020-10-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/baf70560-79df-4e12-bfc5-3af86641be6b-1.jpg</image:loc>
			<image:title><![CDATA[Job Support Scheme Expansion]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/11/bounce-back-loans-scheme-changes/</loc>
		<lastmod>2021-02-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/b9c96d40-d532-41a9-8371-ce30d179ac93.jpg</image:loc>
			<image:title><![CDATA[Bounce Back Loans scheme changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/23/student-tax-scam-warning/</loc>
		<lastmod>2021-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/6ab3e248-5135-4643-8959-4701df865b32.jpg</image:loc>
			<image:title><![CDATA[Student tax scam warning]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/24/gaps-in-nic-records/</loc>
		<lastmod>2022-02-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/6fbf1199-96f1-4128-8d23-04a1f5dbc367.jpg</image:loc>
			<image:title><![CDATA[Gaps in NIC records]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/11/21/fiscal-drag/</loc>
		<lastmod>2022-11-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/11/2caba3a6-c489-4d8d-b2b4-5e7a5f96cc46.jpg</image:loc>
			<image:title><![CDATA[Fiscal drag]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/21/entitlement-to-national-minimum-wage/</loc>
		<lastmod>2022-07-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/764a740a-be84-4128-b019-66918d7e0f92.jpg</image:loc>
			<image:title><![CDATA[Entitlement to National Minimum Wage]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/06/full-expensing-started-1-april-2023/</loc>
		<lastmod>2023-04-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/ccb4c60e-92dc-41c6-8702-f95e8e0456e7.jpg</image:loc>
			<image:title><![CDATA[Full expensing started 1 April 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/03/characteristics-of-a-valid-will/</loc>
		<lastmod>2023-08-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/38b34833-cd11-4b08-811f-dc06c40122ad.jpg</image:loc>
			<image:title><![CDATA[Characteristics of a valid Will]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/21/fuel-price-watchdog-sharpens-its-teeth/</loc>
		<lastmod>2023-11-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/a7930efe-78de-4c74-ad78-2f2c7889d8c1.jpg</image:loc>
			<image:title><![CDATA[Fuel price watchdog sharpens its teeth]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/company-confirmation-statement-changes/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/449d3cfb-ed96-47a2-aa09-172afa2db9b6.jpg</image:loc>
			<image:title><![CDATA[Company confirmation statement changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/31-october-paper-self-assessment-filing-deadline/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/9c75f3df-e90f-45f1-841e-903daa8dbc0c.jpg</image:loc>
			<image:title><![CDATA[31 October paper Self-Assessment filing deadline]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/11/vat-and-overseas-goods-sold-to-customers-in-the-uk/</loc>
		<lastmod>2021-02-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/2d3f2b0a-8e48-4134-b0f2-f1dd0917bbb5.jpg</image:loc>
			<image:title><![CDATA[VAT and overseas goods sold to customers in the UK]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/23/new-timetable-for-import-controls/</loc>
		<lastmod>2021-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/9a251b14-e3b6-426b-8406-25d490f6cbe5.jpg</image:loc>
			<image:title><![CDATA[New timetable for import controls]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/02/22/tax-diary-march-april-2022/</loc>
		<lastmod>2022-02-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/02/6599a80a-4f8d-4458-9baa-a0ca2785b959.jpg</image:loc>
			<image:title><![CDATA[Tax Diary March/April 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/01/use-hmrcs-tax-app-to-save-time/</loc>
		<lastmod>2022-12-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/a6da2bb1-1940-44b5-8335-1f8a182bfac0.jpg</image:loc>
			<image:title><![CDATA[Use HMRC’s tax app to save time]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/11/new-furlough-scheme-guidance-published/</loc>
		<lastmod>2020-11-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/0a61ee1d-5849-40a2-95d8-2693f49f371a.jpg</image:loc>
			<image:title><![CDATA[New Furlough Scheme guidance published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/21/nic-threshold-increased/</loc>
		<lastmod>2022-07-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/6fbf1199-96f1-4128-8d23-04a1f5dbc367.jpg</image:loc>
			<image:title><![CDATA[NIC threshold increased]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/06/vat-guidance-for-overseas-sellers/</loc>
		<lastmod>2023-04-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/cf7f1885-7c11-4c35-a938-fbfdb0dc2b0b.jpg</image:loc>
			<image:title><![CDATA[VAT guidance for overseas sellers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/03/transferring-a-vat-registration/</loc>
		<lastmod>2023-08-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/78aae4a3-5540-4600-8615-f7ef48fecafa.jpg</image:loc>
			<image:title><![CDATA[Transferring a VAT registration]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/22/autumn-statement-summary/</loc>
		<lastmod>2023-11-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/3a6241d8-8f4a-4d8f-ad27-caa7d7df0a99.jpg</image:loc>
			<image:title><![CDATA[Autumn Statement Summary]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/still-time-to-register-for-the-marriage-allowance/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/da284556-1b8a-4823-8106-09a6edea0c50.jpg</image:loc>
			<image:title><![CDATA[Still time to register for the Marriage Allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/grants-overclaimed/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/bb15fc23-5795-4453-9341-106545f7c67e.jpg</image:loc>
			<image:title><![CDATA[Grants overclaimed?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/11/present-criteria-for-claiming-via-the-furlough-scheme/</loc>
		<lastmod>2021-02-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/0a61ee1d-5849-40a2-95d8-2693f49f371a-1.jpg</image:loc>
			<image:title><![CDATA[Present criteria for claiming via the furlough scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/23/government-announces-winter-covid-plan/</loc>
		<lastmod>2021-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/597b4dd9-4bc2-4730-8c5f-ad84696bf04d.jpg</image:loc>
			<image:title><![CDATA[Government announces winter COVID plan]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/03/latest-on-covid-restrictions-in-england/</loc>
		<lastmod>2022-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/d6b835f4-e5dd-4eef-bce5-c8e48ab328d4.jpg</image:loc>
			<image:title><![CDATA[Latest on COVID restrictions in England]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/01/low-cost-broadband-and-phone-tariffs/</loc>
		<lastmod>2022-12-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/3d4f1edf-ccc3-4e6a-8aaa-71fa6a1901a6.jpg</image:loc>
			<image:title><![CDATA[Low-cost broadband and phone tariffs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/11/uk-and-london-living-wages-increase/</loc>
		<lastmod>2020-11-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/8c5fdf83-3280-4521-964c-b1132c05f544.jpg</image:loc>
			<image:title><![CDATA[UK and London Living Wages increase]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/21/applying-for-marriage-allowance/</loc>
		<lastmod>2022-07-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/efe9b698-a08f-4322-95d4-31189647acac.jpg</image:loc>
			<image:title><![CDATA[Applying for Marriage Allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/06/scotlands-increased-social-security-benefits/</loc>
		<lastmod>2023-04-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/a0454947-4159-418c-b078-c97b29578c6e.jpg</image:loc>
			<image:title><![CDATA[Scotland’s increased social security benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/02/gambling-white-paper-reforms/</loc>
		<lastmod>2023-08-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/8561ae89-3ea3-4535-bbd7-0f2faa4970b3.jpg</image:loc>
			<image:title><![CDATA[Gambling white paper reforms]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/23/iht-giving-away-your-home-before-you-die/</loc>
		<lastmod>2023-11-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/f5af6140-7746-41be-9c25-d5b2e6d97e6f.jpg</image:loc>
			<image:title><![CDATA[IHT – Giving away your home before you die]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/tax-on-savings-interest/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/54d52269-457e-4efc-93b9-ad466baa94ba.jpg</image:loc>
			<image:title><![CDATA[Tax on savings interest]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/covid-related-benefits-for-employees/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/14fcb283-4b15-41c8-bd8a-2fb40fdf4e60.jpg</image:loc>
			<image:title><![CDATA[COVID related benefits for employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/17/how-much-do-your-customers-owe-you/</loc>
		<lastmod>2021-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/c9824abd-aca8-4b6d-986c-be511ad7487b.jpg</image:loc>
			<image:title><![CDATA[How much do your customers owe you?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/23/seiss-claims-deadline-in-a-few-days/</loc>
		<lastmod>2021-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/25e05797-8a00-4663-a105-8be8ddc1dce6.jpg</image:loc>
			<image:title><![CDATA[SEISS claims deadline in a few days]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/03/claiming-for-business-use-of-own-car-or-van/</loc>
		<lastmod>2022-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/ae72225b-1900-44c4-95f8-61e7773e1a0b.jpg</image:loc>
			<image:title><![CDATA[Claiming for business use of own car or van]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/01/filing-abridged-company-accounts/</loc>
		<lastmod>2022-12-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/acfbedef-7279-4720-9ca4-0e077d3dfd36.jpg</image:loc>
			<image:title><![CDATA[Filing abridged company accounts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/11/shielding-guidance-for-the-clinically-extremely-vulnerable/</loc>
		<lastmod>2020-11-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/249ea858-b361-4066-8027-c106a87a0419.jpg</image:loc>
			<image:title><![CDATA[Shielding guidance for the clinically extremely vulnerable]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/21/tax-when-you-get-your-pension/</loc>
		<lastmod>2022-07-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/95ba7b4d-336e-4982-9203-4a939836e2e9.jpg</image:loc>
			<image:title><![CDATA[Tax when you get your pension]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/06/shares-and-asset-valuations-for-tax-purposes/</loc>
		<lastmod>2023-04-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/a8d8f8fa-47ba-4f5d-bdf5-6ab2c2367317.jpg</image:loc>
			<image:title><![CDATA[Shares and asset valuations for tax purposes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/02/amazon-offers-to-change-marketplace-rules/</loc>
		<lastmod>2023-08-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/b2723e49-45f1-4ea5-abd5-5b3108b346c0.jpg</image:loc>
			<image:title><![CDATA[Amazon offers to change Marketplace rules]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/23/cgt-lettings-relief/</loc>
		<lastmod>2023-11-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/c563222d-efcd-4f9c-a58f-f7916c28c078.jpg</image:loc>
			<image:title><![CDATA[CGT - Lettings relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/register-of-overseas-entities/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/c65e2eca-a15a-4f05-973f-ff680261ccb2.jpg</image:loc>
			<image:title><![CDATA[Register of Overseas Entities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/paying-or-refunding-transport-costs/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/ed3f0741-bb91-4c7c-8cf1-17087624a7a4.jpg</image:loc>
			<image:title><![CDATA[Paying or refunding transport costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/17/financial-outcomes-for-your-business/</loc>
		<lastmod>2021-02-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/cf47fcf1-39b9-479f-a49f-1bed241f9c2c.jpg</image:loc>
			<image:title><![CDATA[Financial outcomes for your business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/23/vat-register-inactivity/</loc>
		<lastmod>2021-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/f86beb3b-5d12-41aa-9335-89dcf8add407.jpg</image:loc>
			<image:title><![CDATA[VAT register inactivity]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/03/end-of-ssp-rebate-scheme/</loc>
		<lastmod>2022-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/eb738741-78dc-4ff3-8457-6568c5980e2e.jpg</image:loc>
			<image:title><![CDATA[End of SSP Rebate Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/01/who-is-a-scottish-taxpayer/</loc>
		<lastmod>2022-12-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/6d31e357-0ba5-4f7a-b534-2cd8fa0e6089.jpg</image:loc>
			<image:title><![CDATA[Who is a Scottish taxpayer?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/10/barter-your-way-through-covid-disruption/</loc>
		<lastmod>2020-11-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/6bb62cea-8be7-43ab-b2a8-a675fcbf7d6c.jpg</image:loc>
			<image:title><![CDATA[Barter your way through COVID disruption]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/21/qualifying-for-residence-nil-rate-band/</loc>
		<lastmod>2022-07-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/85cae229-400c-42e8-bbda-e760345a271f.jpg</image:loc>
			<image:title><![CDATA[Qualifying for residence nil rate band]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/06/claim-tax-relief-for-charitable-donations/</loc>
		<lastmod>2023-04-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/1a5710d5-8816-438f-a564-8f8dbb9922df.jpg</image:loc>
			<image:title><![CDATA[Claim tax relief for charitable donations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/07/the-end-of-scam-calls-selling-financial-products/</loc>
		<lastmod>2023-08-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/bcfda4ee-dd71-4b00-a7e2-469b594409fa.jpg</image:loc>
			<image:title><![CDATA[The end of scam calls selling financial products?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/23/income-tax-5000-savings-zero-rate-band/</loc>
		<lastmod>2023-11-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/209c4812-9530-47ac-8790-5597c763d5dc.jpg</image:loc>
			<image:title><![CDATA[Income Tax - £5,000 savings zero rate band]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/changing-a-companys-accounting-year-end/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/22f2f857-39d2-40f1-91e2-29e7d2bea743.jpg</image:loc>
			<image:title><![CDATA[Changing a company’s accounting year end]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/claiming-the-job-retention-bonus/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/a08430b3-de5b-4aa8-b3c7-8c5455e8f55b.jpg</image:loc>
			<image:title><![CDATA[Claiming the Job Retention Bonus]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/post-brexit-review-of-workers-rights-cancelled/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/6332c3ad-beb4-449e-8b01-b19bbd301044.jpg</image:loc>
			<image:title><![CDATA[Post-Brexit review of workers’ rights cancelled]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/23/want-to-complain-about-hmrc/</loc>
		<lastmod>2021-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/31fd2508-91be-4db1-8ac5-b70518150a9a.jpg</image:loc>
			<image:title><![CDATA[Want to complain about HMRC?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/03/range-of-supplies-affected-by-vat-reverse-charge/</loc>
		<lastmod>2022-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/61e185ca-cdc0-48c1-957b-4d555727c283.jpg</image:loc>
			<image:title><![CDATA[Range of supplies affected by VAT reverse charge]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/01/self-assessment-payments-on-account/</loc>
		<lastmod>2022-12-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/f418ca8d-d6b1-4e9b-8909-c3d6b04ce207.jpg</image:loc>
			<image:title><![CDATA[Self-assessment payments on account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/12/tax-diary-august-september-2022/</loc>
		<lastmod>2022-07-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/a4fbe783-c2da-4fbf-b212-8e80d2a0f6de.jpg</image:loc>
			<image:title><![CDATA[Tax Diary August/September 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/11/cause-for-optimism/</loc>
		<lastmod>2023-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/ebbee5ff-9ca2-4e1f-8816-033d003615d9.jpg</image:loc>
			<image:title><![CDATA[Cause for optimism?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/10/scottish-charities-regulations/</loc>
		<lastmod>2023-08-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/8937b770-bad8-411d-8a51-7a0fc2404870.jpg</image:loc>
			<image:title><![CDATA[Scottish charities regulations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/23/the-badges-of-trade/</loc>
		<lastmod>2023-11-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/c0b03e60-d20c-4c96-b27b-71325f47fa38.jpg</image:loc>
			<image:title><![CDATA[The badges of trade]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/eligibility-for-replacement-of-domestic-items-relief/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/90e98305-61a3-45ab-a6c7-ffbf84474bf0.jpg</image:loc>
			<image:title><![CDATA[Eligibility for replacement of domestic items relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/covid-review-of-salary-sacrifice-arrangements/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/5c720e32-5615-4fec-8813-86bfd91880bf-2.jpg</image:loc>
			<image:title><![CDATA[COVID review of salary sacrifice arrangements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/10/getting-the-most-out-of-digital-data/</loc>
		<lastmod>2020-11-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/35659c96-40bc-4866-9b87-3128aa6a6fbb.jpg</image:loc>
			<image:title><![CDATA[Getting the most out of digital data]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/marriage-allowance-tax-break/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/fcffaa56-bb1e-4f19-aeb0-7ed75344042f.jpg</image:loc>
			<image:title><![CDATA[Marriage Allowance tax break]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/20/outdoor-measures-to-be-made-permanent/</loc>
		<lastmod>2021-09-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/6725677b-03f6-491f-bc68-9432a8f494e5.jpg</image:loc>
			<image:title><![CDATA[Outdoor measures to be made permanent]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/03/what-is-plant-and-machinery/</loc>
		<lastmod>2022-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/8ff1fcc8-c967-4217-b56a-913d0b8e238c.jpg</image:loc>
			<image:title><![CDATA[What is plant and machinery?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/01/autumn-finance-bill-published/</loc>
		<lastmod>2022-12-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/2f1bfb64-a642-4eac-8824-001cf72c070c.jpg</image:loc>
			<image:title><![CDATA[Autumn Finance Bill published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/28/gifts-with-reservation/</loc>
		<lastmod>2022-07-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/d6e0a1cd-6daa-4344-8e7e-b1c38ea87141.jpg</image:loc>
			<image:title><![CDATA[Gifts with reservation]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/13/letting-relief/</loc>
		<lastmod>2023-04-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/c563222d-efcd-4f9c-a58f-f7916c28c078.jpg</image:loc>
			<image:title><![CDATA[Letting relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/10/searching-for-details-about-property/</loc>
		<lastmod>2023-08-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/e3c6879b-bc3c-49c2-9cec-92f70c0fb57a.jpg</image:loc>
			<image:title><![CDATA[Searching for details about property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/23/what-counts-as-holiday-accommodation/</loc>
		<lastmod>2023-11-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/21e00886-c5db-4bb9-bb7d-29aac65a9517.jpg</image:loc>
			<image:title><![CDATA[What counts as holiday accommodation?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/14/tax-diary-april-may-2024/</loc>
		<lastmod>2024-03-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/70eaee10-4766-4668-9236-9b8f851be481.jpg</image:loc>
			<image:title><![CDATA[Tax Diary April/May 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/kickstart-scheme-who-can-apply/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/e4f2a614-ac43-48c1-a82c-896ee4f9e8ad.jpg</image:loc>
			<image:title><![CDATA[Kickstart scheme who can apply]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/added-protection-for-pension-savers/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/d6ee21dc-7060-4ceb-866d-7a3b11e9807d.jpg</image:loc>
			<image:title><![CDATA[Added protection for pension savers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/budget-date-announced/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/576abdd2-672f-47a7-9c59-12761422409d.jpg</image:loc>
			<image:title><![CDATA[Budget date announced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/03/examples-when-settlement-legislation-does-not-apply/</loc>
		<lastmod>2022-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/da596022-ffd1-4abb-9267-55400dd9833d.jpg</image:loc>
			<image:title><![CDATA[Examples when settlement legislation does not apply]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/08/dont-forget-those-trivial-benefits/</loc>
		<lastmod>2022-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/8b059788-2ef0-4ee3-aeb0-0cf3c0c13f65.jpg</image:loc>
			<image:title><![CDATA[Don’t forget those trivial benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/06/uncertainty/</loc>
		<lastmod>2020-11-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/650312c1-6c40-400e-ac9d-dd3676880100.jpg</image:loc>
			<image:title><![CDATA[Uncertainty]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/28/tax-relief-on-replacement-of-domestic-items/</loc>
		<lastmod>2022-07-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/e2252eab-bacc-49d2-9b7b-4427c298b473.jpg</image:loc>
			<image:title><![CDATA[Tax relief on replacement of domestic items]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/13/tax-free-allowance-on-trading-and-property-income/</loc>
		<lastmod>2023-04-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/a0f56ae4-1378-4c20-821e-c3e91c25a8af.jpg</image:loc>
			<image:title><![CDATA[Tax-free allowance on trading and property income]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/10/hmrc-increases-interest-rates-again/</loc>
		<lastmod>2023-08-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/515a5bd8-d136-4ab0-a053-c1650f6bd533.jpg</image:loc>
			<image:title><![CDATA[HMRC increases interest rates again]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/23/gifts-of-shares-to-minor-under-18s-children/</loc>
		<lastmod>2023-11-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/189c6a94-8eef-4518-a032-acf11de94ab9.jpg</image:loc>
			<image:title><![CDATA[Gifts of shares to minor (under 18s) children]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/19/customs-declaration-service-open-for-business/</loc>
		<lastmod>2024-03-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/aef61a91-8e6e-4d57-9fc5-a2b3919241c1.jpg</image:loc>
			<image:title><![CDATA[Customs Declaration Service open for business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/seiss-claims-deadline-19-october-2020/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/f418ca8d-d6b1-4e9b-8909-c3d6b04ce207.jpg</image:loc>
			<image:title><![CDATA[SEISS – claims deadline 19 October 2020]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/simplified-export-declarations/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/d85c0cb7-7c70-46ce-b23a-7ff9c9bdd93a.jpg</image:loc>
			<image:title><![CDATA[Simplified export declarations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/pension-triple-lock-abandoned-for-one-year/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/a3a82d58-90a5-4a4c-a98f-7b803d3f2609.jpg</image:loc>
			<image:title><![CDATA[Pension triple-lock abandoned for one year]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/10/increase-in-national-insurance-from-april-2022/</loc>
		<lastmod>2022-03-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/ab1b3151-6851-42c7-ae46-f7e84644d5cc.jpg</image:loc>
			<image:title><![CDATA[Increase in National Insurance from April 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/28/business-records-if-self-employed/</loc>
		<lastmod>2022-07-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/d480d29a-c760-4b72-acbe-b4d415be8139-1.jpg</image:loc>
			<image:title><![CDATA[Business records if self-employed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/08/super-deductions-finish-march-2023/</loc>
		<lastmod>2022-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/aef02a45-f74f-4747-86b5-dabd203f7d5f.jpg</image:loc>
			<image:title><![CDATA[Super-deductions finish March 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/06/online-sales-platform/</loc>
		<lastmod>2020-11-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/a36b764f-1958-4369-ba8f-e8ef33548733.jpg</image:loc>
			<image:title><![CDATA[Online sales platform]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/13/losing-your-personal-income-tax-allowance/</loc>
		<lastmod>2023-04-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/a6da2bb1-1940-44b5-8335-1f8a182bfac0.jpg</image:loc>
			<image:title><![CDATA[Losing your personal income tax allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/10/vat-treatment-of-road-fuel-costs/</loc>
		<lastmod>2023-08-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/31bca17b-16d9-4971-b3b4-7d01a125ad1e.jpg</image:loc>
			<image:title><![CDATA[VAT treatment of road fuel costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/28/directors-duties-and-responsibilities/</loc>
		<lastmod>2023-11-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/d1dc91b3-ed6a-493e-a0b6-785a91bc4f52.jpg</image:loc>
			<image:title><![CDATA[Directors’ duties and responsibilities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/19/apprenticeships-boost/</loc>
		<lastmod>2024-03-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/4fc4f701-30a4-4359-b9bf-e14e5b783eb6.jpg</image:loc>
			<image:title><![CDATA[Apprenticeships boost]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/08/new-patent-box-statistics-published/</loc>
		<lastmod>2020-10-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/1ad49a9d-240d-4352-9dfd-1744e4aad962.jpg</image:loc>
			<image:title><![CDATA[New Patent Box statistics published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/guidance-for-paying-deferred-vat-updated/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/46327d63-9fa8-4c3d-bf8d-efdab66c2e27.jpg</image:loc>
			<image:title><![CDATA[Guidance for paying deferred VAT updated]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/capped-social-care-costs-from-october-2023/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/5f97e1fd-4d02-4134-b32f-f1828d9ab9dc.jpg</image:loc>
			<image:title><![CDATA[Capped social care costs from October 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/10/sdlt-concerns-transferring-a-property-to-a-company/</loc>
		<lastmod>2022-03-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/265cf9bf-e44f-4f17-9883-750a7ec85057.jpg</image:loc>
			<image:title><![CDATA[SDLT concerns transferring a property to a company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/28/construction-services-taxed-at-vat-zero-or-5-rate/</loc>
		<lastmod>2022-07-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/fe650e2a-bd22-4cf5-b1fe-5f90b99cf4f5.jpg</image:loc>
			<image:title><![CDATA[Construction services taxed at VAT zero or 5% rate]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/08/claiming-back-pre-trading-vat-costs/</loc>
		<lastmod>2022-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/46327d63-9fa8-4c3d-bf8d-efdab66c2e27.jpg</image:loc>
			<image:title><![CDATA[Claiming back pre-trading VAT costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/less-than-100-days-to-file-your-tax-return/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/56de8874-9a23-4303-bc40-7af81a2f4341.jpg</image:loc>
			<image:title><![CDATA[Less than 100 days to file your tax return]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/13/exempt-gifts-paid-out-of-income/</loc>
		<lastmod>2023-04-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/3031b12c-fc00-4fe7-a9a2-aa1c081b0120.jpg</image:loc>
			<image:title><![CDATA[Exempt gifts paid out of income]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/10/need-to-tell-hmrc-about-extra-income/</loc>
		<lastmod>2023-08-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/a9ecdeb7-69e4-45b1-9b57-619f5f5a89cf.jpg</image:loc>
			<image:title><![CDATA[Need to tell HMRC about extra income?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/nic-changes-for-the-self-employed/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/881f759c-f83a-4866-bf4a-ef3f5bdcccf6.jpg</image:loc>
			<image:title><![CDATA[NIC changes for the self-employed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/21/tax-free-child-care/</loc>
		<lastmod>2024-03-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/26dd1db1-5165-4cb5-a6c1-d584f46210f2.jpg</image:loc>
			<image:title><![CDATA[Tax-free child care]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/07/prepare-businesses-for-new-immigration-system/</loc>
		<lastmod>2020-10-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/b979fb9d-2e53-4fdc-b63c-02f12389097d.jpg</image:loc>
			<image:title><![CDATA[Prepare businesses for new immigration system]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/tax-breaks-working-from-home/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/e894f913-9530-4910-94e3-19ccc9ef8355.jpg</image:loc>
			<image:title><![CDATA[Tax breaks working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/dental-associates-tax-status-update/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/528b3d1a-159c-41d7-8050-d9ccb8bba136.jpg</image:loc>
			<image:title><![CDATA[Dental Associates tax status update]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/10/transferring-assets-during-separation-and-divorce/</loc>
		<lastmod>2022-03-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/431047ca-c7fa-4ea4-9df8-eb931b1b42c0.jpg</image:loc>
			<image:title><![CDATA[Transferring assets during separation and divorce]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/28/settlement-legislation-non-trust-settlements/</loc>
		<lastmod>2022-07-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/54c61e7d-e5e6-416f-8070-777fd5d6c37b.jpg</image:loc>
			<image:title><![CDATA[Settlement legislation – non-trust settlements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/08/what-is-a-salary-sacrifice/</loc>
		<lastmod>2022-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/6cd1e090-79e4-4286-94fe-4ec3b7cc155b.jpg</image:loc>
			<image:title><![CDATA[What is a salary sacrifice?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/taxable-business-gains/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/d10d1537-5d7e-46fb-bccd-f498c8ef8211.jpg</image:loc>
			<image:title><![CDATA[Taxable business gains]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/13/students-and-tax/</loc>
		<lastmod>2023-04-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/cb23579b-83ca-465f-a074-4a4f06bcf3b5.jpg</image:loc>
			<image:title><![CDATA[Students and tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/10/being-made-bankrupt/</loc>
		<lastmod>2023-08-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/ea8e465e-1313-44d2-85d7-69baae03eb55.jpg</image:loc>
			<image:title><![CDATA[Being made bankrupt]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/nic-changes-for-employees-from-6-january-2024/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/46e1aedb-cdec-4405-86c5-a935a9612ad4.jpg</image:loc>
			<image:title><![CDATA[NIC changes for employees from 6 January 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/21/invest-and-save-tax/</loc>
		<lastmod>2024-03-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/0469e29e-c332-4089-ab0a-c87ffc00b7b4.jpg</image:loc>
			<image:title><![CDATA[Invest and save tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/06/do-you-send-goods-to-northern-ireland/</loc>
		<lastmod>2020-10-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/ed404ca6-8b96-40cb-9b46-95a46b18b701-1.jpg</image:loc>
			<image:title><![CDATA[Do you send goods to Northern Ireland?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/18/buying-equipment-for-your-job/</loc>
		<lastmod>2021-02-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/9d1c2a39-ad39-4170-9da6-04d22920e3c0.jpg</image:loc>
			<image:title><![CDATA[Buying equipment for your job]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/class-1-nic-changes-extend-to-class-1a-contributions/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/ab1b3151-6851-42c7-ae46-f7e84644d5cc.jpg</image:loc>
			<image:title><![CDATA[Class 1 NIC changes extend to Class 1A contributions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/10/limits-to-loss-relief-claims-against-income-or-capital-gains/</loc>
		<lastmod>2022-03-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/c25e1948-db7d-4896-b88c-a843b9138792.jpg</image:loc>
			<image:title><![CDATA[Limits to loss relief claims against income or capital gains]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/07/28/emergency-tax-codes/</loc>
		<lastmod>2022-07-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/07/ddeb322b-9508-479d-84b2-50376597ef97.jpg</image:loc>
			<image:title><![CDATA[Emergency tax codes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/08/25-corporation-tax-from-april-2023/</loc>
		<lastmod>2022-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/2ee775fc-9680-4e9f-ae69-effe9c9e5be9.jpg</image:loc>
			<image:title><![CDATA[25% Corporation Tax from April 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/02/supply-chains-a-predictive-approach-for-2021/</loc>
		<lastmod>2020-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/74cba790-1fc4-479b-bd60-5e396e6d0248.jpg</image:loc>
			<image:title><![CDATA[Supply chains, a predictive approach for 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/13/nmw-non-compliance-penalties/</loc>
		<lastmod>2023-04-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/2d9a00f0-eceb-4af7-80bd-dd4ad40e21c7.jpg</image:loc>
			<image:title><![CDATA[NMW non-compliance penalties]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/14/tax-diary-september-october-2023/</loc>
		<lastmod>2023-08-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/580cc531-0fe6-4aa0-8df1-45917ca6644e.jpg</image:loc>
			<image:title><![CDATA[Tax Diary September/October 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/corporation-tax-marginal-rate/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/f0143ce5-525a-415d-8a14-95c5b77ea085.jpg</image:loc>
			<image:title><![CDATA[Corporation Tax marginal rate]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/21/check-your-national-insurance-record/</loc>
		<lastmod>2024-03-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/d056415f-557f-4c55-83fc-095f03a116ea.jpg</image:loc>
			<image:title><![CDATA[Check your National Insurance record]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/06/uk-beef-exporters-given-usa-boost/</loc>
		<lastmod>2020-10-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/d81d7bf3-61ac-4859-be39-295396993f65.jpg</image:loc>
			<image:title><![CDATA[UK beef exporters given USA boost]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/23/emerging-from-lockdown/</loc>
		<lastmod>2021-02-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/35dec71f-77ed-4229-a2e9-2410534f2126.jpg</image:loc>
			<image:title><![CDATA[Emerging from lockdown]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/do-tax-payers-need-to-register-for-self-assessment/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/48906666-bb14-40b7-9e32-0ed27221a109.jpg</image:loc>
			<image:title><![CDATA[Do tax-payers need to register for Self-Assessment]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/10/definition-of-vat-partial-exemption/</loc>
		<lastmod>2022-03-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/e30ca542-508b-448f-afa9-67a2c564ff69.jpg</image:loc>
			<image:title><![CDATA[Definition of VAT partial exemption]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/08/what-is-a-defined-contribution-pension/</loc>
		<lastmod>2022-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/9c2b9ab7-bfff-44a6-839d-e1219c20a8b7.jpg</image:loc>
			<image:title><![CDATA[What is a defined contribution pension?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/04/duty-free-limits-if-you-are-travelling-abroad/</loc>
		<lastmod>2022-08-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/67da1809-61a6-45ff-916d-8ffdff74bdf0.jpg</image:loc>
			<image:title><![CDATA[Duty free limits if you are travelling abroad]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/17/what-is-profit/</loc>
		<lastmod>2023-04-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/cb0c9b79-90f4-43ea-9b40-48a6dcdb55f8.jpg</image:loc>
			<image:title><![CDATA[What is profit?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/14/landlords-obligation-to-repair-property/</loc>
		<lastmod>2023-08-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/fa7e231b-11eb-4afc-8b86-e836b34d2521.jpg</image:loc>
			<image:title><![CDATA[Landlords’ obligation to repair property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/enterprise-investment-scheme-investee-businesses/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/ce89ae0c-c7a4-40c7-a974-d51b0ded1cc3.jpg</image:loc>
			<image:title><![CDATA[Enterprise Investment Scheme investee businesses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/21/workplace-pension-responsibilities/</loc>
		<lastmod>2024-03-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/9cfd8014-4a19-44bd-9d23-081515dd5333.jpg</image:loc>
			<image:title><![CDATA[Workplace pension responsibilities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/100-towns-to-share-80m/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/f318c6e9-e088-40dc-b365-02d722304729.jpg</image:loc>
			<image:title><![CDATA[100 towns to share £80m]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/23/what-is-overtrading/</loc>
		<lastmod>2021-02-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/b8d99127-ddb1-49a6-bbc5-e9f56a8997cb.jpg</image:loc>
			<image:title><![CDATA[What is overtrading?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/16/gender-pay-gap-reporting-to-commence-from-5-october/</loc>
		<lastmod>2021-09-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/7d405377-6ef7-42cc-8627-dc468b941afe.jpg</image:loc>
			<image:title><![CDATA[Gender pay gap reporting to commence from 5 October]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/10/revoking-vat-option-to-tax-land-and-buildings/</loc>
		<lastmod>2022-03-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/4b1b1e71-2902-42d8-989f-b8d3b65dc7bd.jpg</image:loc>
			<image:title><![CDATA[Revoking VAT option to tax land and buildings]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/12/companies-with-31-december-year-end-date/</loc>
		<lastmod>2022-12-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/9b352c35-b4b5-4414-99fe-bd733b228ab3.jpg</image:loc>
			<image:title><![CDATA[Companies with 31 December year-end date]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/04/tax-free-trivial-benefits/</loc>
		<lastmod>2022-08-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/e317135f-220c-4b4c-bd2a-91d381af835b.jpg</image:loc>
			<image:title><![CDATA[Tax-free trivial benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/20/rent-a-room-relief/</loc>
		<lastmod>2023-04-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/f1fd33f7-713b-4ac4-a955-7b34ded8f4e9.jpg</image:loc>
			<image:title><![CDATA[Rent-a-room relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/14/who-is-your-ideal-customer/</loc>
		<lastmod>2023-08-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/56ca559b-1b03-408b-83ca-dec922c0290e.jpg</image:loc>
			<image:title><![CDATA[Who is your ideal customer?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/tax-relief-for-rd-intensive-smes/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/3a0ed86e-b76e-4ff7-b986-34f1f2ecc62c.jpg</image:loc>
			<image:title><![CDATA[Tax relief for R&amp;D intensive SMEs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/21/declare-a-beneficial-interests-in-joint-property/</loc>
		<lastmod>2024-03-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/8b71f83c-2df1-4a32-9a9b-065a2f81dfdd.jpg</image:loc>
			<image:title><![CDATA[Declare a beneficial interests in joint property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/employee-eligibility-for-job-support-scheme/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/630af668-c58a-41d1-a958-c6cd03e8f5de.jpg</image:loc>
			<image:title><![CDATA[Employee eligibility for Job Support Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/02/coping-with-the-new-eu-reality/</loc>
		<lastmod>2020-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/5c38f99d-16a1-4181-8163-e0e36db5020b.jpg</image:loc>
			<image:title><![CDATA[Coping with the new EU reality]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/claiming-self-employed-income-support-scheme-grants/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/6719055b-6887-47a5-a255-dced730b2fda.jpg</image:loc>
			<image:title><![CDATA[Claiming Self-Employed Income Support Scheme grants]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/09/using-your-personal-tax-accounts/</loc>
		<lastmod>2021-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/f47882be-6c5f-4b10-b186-3ba0467a5612.jpg</image:loc>
			<image:title><![CDATA[Using your Personal tax accounts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/17/auto-enrolment-for-care-workers/</loc>
		<lastmod>2022-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/f6703160-e287-4a7d-b97d-c7830f4b1c91.jpg</image:loc>
			<image:title><![CDATA[Auto enrolment for care workers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/15/using-the-hmrc-app-to-make-self-assessment-tax-payments/</loc>
		<lastmod>2022-12-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/d664ff71-e18c-4227-894d-222448a44e10.jpg</image:loc>
			<image:title><![CDATA[Using the HMRC app to make Self-Assessment tax payments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/04/using-advisory-fuel-rates/</loc>
		<lastmod>2022-08-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/d9f368b0-b7ad-42dc-ade2-d2ba1122278d.jpg</image:loc>
			<image:title><![CDATA[Using Advisory Fuel rates]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/20/scottish-government-announces-new-childcare-initiatives/</loc>
		<lastmod>2023-04-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/766d0293-0439-430a-bdba-b5e897546d2c.jpg</image:loc>
			<image:title><![CDATA[Scottish government announces new childcare initiatives]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/17/claiming-tax-relief-on-employment-expenses/</loc>
		<lastmod>2023-08-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/0e5bc131-a578-409c-9411-a8cca29ceca9.jpg</image:loc>
			<image:title><![CDATA[Claiming tax relief on employment expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/summary-of-companies-house-changes/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/60abb0a5-da78-44af-919d-89c224607100.jpg</image:loc>
			<image:title><![CDATA[Summary of Companies House changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/21/what-a-tax-code-means/</loc>
		<lastmod>2024-03-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/bfd4e9cf-491b-4023-b7f1-3e51c24162f7.jpg</image:loc>
			<image:title><![CDATA[What a tax code means]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/employer-eligibility-for-job-support-scheme/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/64fb0c87-5716-4b28-a4a0-41eaab9810cc.jpg</image:loc>
			<image:title><![CDATA[Employer eligibility for Job Support Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/responding-to-a-court-judgement/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/0a7ab387-e9bf-487e-8b00-ff6516cc1ea1.jpg</image:loc>
			<image:title><![CDATA[Responding to a court judgement]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/inheritance-tax-tax-free-gifts/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/af744579-a057-424d-b7d9-43572e43ae7c.jpg</image:loc>
			<image:title><![CDATA[Inheritance Tax - tax-free gifts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/09/claiming-a-tax-refund/</loc>
		<lastmod>2021-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/db594b27-3790-4640-95da-c7e3c53f0ca8.jpg</image:loc>
			<image:title><![CDATA[Claiming a tax refund]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/17/increased-rates-for-second-homes-in-wales/</loc>
		<lastmod>2022-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/633a5598-905c-4ffc-a9a2-ec0dd886c539.jpg</image:loc>
			<image:title><![CDATA[Increased rates for second homes in Wales]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/15/mortgage-payment-support/</loc>
		<lastmod>2022-12-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/bd33aebd-8917-48b2-ba85-1703dd72b339.jpg</image:loc>
			<image:title><![CDATA[Mortgage payment support]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/04/scope-of-trade/</loc>
		<lastmod>2022-08-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/f819cc0e-2e32-4dd9-baf5-6ec6de77336d.jpg</image:loc>
			<image:title><![CDATA[Scope of Trade]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/20/take-advantage-of-new-pension-tax-reforms/</loc>
		<lastmod>2023-04-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/acf8b651-1549-4be7-aeeb-65be4df443bb.jpg</image:loc>
			<image:title><![CDATA[Take advantage of new pension tax reforms]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/17/let-property-campaign/</loc>
		<lastmod>2023-08-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/6a5636db-538c-4a81-9307-bffc59b4947a.jpg</image:loc>
			<image:title><![CDATA[Let Property Campaign]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/11/30/what-now-following-the-autumn-statement/</loc>
		<lastmod>2023-11-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/11/552e3de5-ebaf-4983-8384-61ee3f7ed78d.jpg</image:loc>
			<image:title><![CDATA[What now, following the Autumn Statement]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/26/we-are-unpaid-tax-collectors/</loc>
		<lastmod>2024-03-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/5a9ec700-7420-4aba-b5b1-1f3de8c77e54.jpg</image:loc>
			<image:title><![CDATA[We are unpaid tax collectors]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/paye-settlement-agreement-payment-reminder/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/ec4f0978-62a2-4b1b-89c4-24de77d9f325.jpg</image:loc>
			<image:title><![CDATA[PAYE settlement agreement payment reminder]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/tax-free-perk-for-christmas/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/1b246018-27d1-435c-9e90-420e6443ef4c.jpg</image:loc>
			<image:title><![CDATA[Tax-free perk for Christmas]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/capital-gains-tax-exemptions/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/de77c7bd-26e6-43a4-986d-d73c88b14446.jpg</image:loc>
			<image:title><![CDATA[Capital Gains Tax exemptions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/09/child-benefit-when-child-turns-16/</loc>
		<lastmod>2021-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/53d7dfc4-d873-4a5d-ac83-6420225796d0.jpg</image:loc>
			<image:title><![CDATA[Child benefit when child turns 16]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/17/check-large-suppliers-payment-status/</loc>
		<lastmod>2022-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/256655ed-5279-4bf7-ba9d-0ae33ffa0012.jpg</image:loc>
			<image:title><![CDATA[Check large suppliers payment status]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/15/collecting-tax-from-wealthy-taxpayers/</loc>
		<lastmod>2022-12-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/d09c37eb-0d58-4934-a794-93c2ad566b4b.jpg</image:loc>
			<image:title><![CDATA[Collecting tax from wealthy taxpayers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/04/using-the-annual-investment-allowance/</loc>
		<lastmod>2022-08-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/7df10d11-d242-4342-92c6-fce813f4a5fe.jpg</image:loc>
			<image:title><![CDATA[Using the Annual Investment Allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/20/starting-a-new-business/</loc>
		<lastmod>2023-04-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/9ac115bb-2fe0-488a-ad58-69abc06ebd3a.jpg</image:loc>
			<image:title><![CDATA[Starting a new business?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/17/overview-of-private-pension-contributions/</loc>
		<lastmod>2023-08-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/b1344148-8414-4f35-b97b-12590003fae9.jpg</image:loc>
			<image:title><![CDATA[Overview of private pension contributions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/05/company-accounts-filing-dont-be-late/</loc>
		<lastmod>2023-12-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/15f51c92-899d-48f3-b788-05c1d505dbc5.jpg</image:loc>
			<image:title><![CDATA[Company accounts filing – don’t be late…]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/26/time-to-rethink-the-credit-you-offer-your-customers/</loc>
		<lastmod>2024-03-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/39231d0f-9840-4a68-8601-919da2d9aa6a.jpg</image:loc>
			<image:title><![CDATA[Time to rethink the credit you offer your customers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/extended-deadline-for-vat-payments/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/d1a0b7aa-20dc-4b72-9a84-b30540eb87ae.jpg</image:loc>
			<image:title><![CDATA[Extended deadline for VAT payments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/contributions-towards-capital-expenditure/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/082a7934-8b07-465e-a387-9327e01b6d03.jpg</image:loc>
			<image:title><![CDATA[Contributions towards capital expenditure]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/government-to-publish-range-of-tax-consultations/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/ef657d79-d5b3-4b69-b897-43ce914fd7e7.jpg</image:loc>
			<image:title><![CDATA[Government to publish range of tax consultations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/09/deadline-for-notifying-an-option-to-tax-vat-land-and-buildings/</loc>
		<lastmod>2021-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/e3a32b13-917c-4191-8868-fd425ad6880d.jpg</image:loc>
			<image:title><![CDATA[Deadline for notifying an option to tax (VAT) land and buildings]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/17/appeals-process-for-late-filing-of-company-accounts/</loc>
		<lastmod>2022-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/6710783a-606d-4f9f-82b8-c612a2beaaaf.jpg</image:loc>
			<image:title><![CDATA[Appeals process for late filing of company accounts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/15/post-cessation-receipts-and-expenses/</loc>
		<lastmod>2022-12-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/11162c9d-38de-4eac-b6ab-8fcbc6739b7e.jpg</image:loc>
			<image:title><![CDATA[Post-cessation receipts and expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/04/miscellaneous-income/</loc>
		<lastmod>2022-08-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/550748f3-daf6-4db9-95d2-ef309ef83558.jpg</image:loc>
			<image:title><![CDATA[Miscellaneous income]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/20/tax-free-savings-interest/</loc>
		<lastmod>2023-04-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/9c2b9ab7-bfff-44a6-839d-e1219c20a8b7.jpg</image:loc>
			<image:title><![CDATA[Tax-free savings interest]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/17/vat-recovery-when-leasing-vehicles/</loc>
		<lastmod>2023-08-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/8f19390e-e7be-47f5-90be-1c47c776bb73.jpg</image:loc>
			<image:title><![CDATA[VAT recovery when leasing vehicles]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/05/focus-on-bottom-line/</loc>
		<lastmod>2023-12-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/9b259474-9c00-4acf-8816-4066a1963950.jpg</image:loc>
			<image:title><![CDATA[Focus on bottom line]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/27/hmrc-helpline-changes-on-hold/</loc>
		<lastmod>2024-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[HMRC helpline changes on hold]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/film-tv-production-re-start-rules/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/391008dd-f174-457b-9edd-3dae2353a247.jpg</image:loc>
			<image:title><![CDATA[Film &amp; TV Production re-start rules]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/sale-of-income-in-exchange-for-capital-amount/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/ef55d4bf-2f05-409e-86ae-76b42577c706.jpg</image:loc>
			<image:title><![CDATA[Sale of income in exchange for capital amount]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/vat-agricultural-flat-rate-scheme/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/9d5801fc-7021-4de4-b6db-8ad8d5ae634f.jpg</image:loc>
			<image:title><![CDATA[VAT Agricultural Flat Rate Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/09/back-to-school-help-with-childcare-costs/</loc>
		<lastmod>2021-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/9c0ba039-b501-4f4d-8e93-37b8481fa61b.jpg</image:loc>
			<image:title><![CDATA[Back to school – help with childcare costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/17/exempt-loans-to-employees/</loc>
		<lastmod>2022-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/3e368737-8b43-4bd1-b0d7-35f991e01cbe.jpg</image:loc>
			<image:title><![CDATA[Exempt loans to employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/15/the-rent-a-room-scheme/</loc>
		<lastmod>2022-12-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/0b09e4e3-d6e8-4655-b8a7-b9fd57e42509.jpg</image:loc>
			<image:title><![CDATA[The Rent a Room Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/11/do-you-qualify-for-the-marriage-allowance/</loc>
		<lastmod>2022-08-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/63d814c1-ef5c-4a70-9503-7cfe6190aac5.jpg</image:loc>
			<image:title><![CDATA[Do you qualify for the marriage allowance?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/20/the-let-property-campaign/</loc>
		<lastmod>2023-04-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/ec1a4424-5168-42d8-b5fd-298913904146.jpg</image:loc>
			<image:title><![CDATA[The Let Property Campaign]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/17/capital-gains-tax-and-trusts/</loc>
		<lastmod>2023-08-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/5258875d-1b32-46b6-90df-436ddcb1a3a4.jpg</image:loc>
			<image:title><![CDATA[Capital Gains Tax and trusts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/07/pensioner-cost-of-living-payment/</loc>
		<lastmod>2023-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/87aa1c3a-eb8c-4ecc-acf4-d018b2818c54.jpg</image:loc>
			<image:title><![CDATA[Pensioner Cost of Living Payment]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/27/assistance-with-debt-management/</loc>
		<lastmod>2024-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/d8e70143-4061-46ba-b7c3-17a66d9f5c66.jpg</image:loc>
			<image:title><![CDATA[Assistance with debt management]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/01/the-rules-for-mtd-for-income-tax/</loc>
		<lastmod>2020-10-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/99f48b6e-6ab6-47fc-b99e-0fb71b9a5a36.jpg</image:loc>
			<image:title><![CDATA[The rules for MTD for Income Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/registration-of-partnerships-with-hmrc/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/4de97e66-a147-4c96-a745-d5b34ba0c88e.jpg</image:loc>
			<image:title><![CDATA[Registration of partnerships with HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/outcome-of-the-uber-case/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/a444e33e-012e-4cc3-8944-98da5ce2ce3f.jpg</image:loc>
			<image:title><![CDATA[Outcome of the Uber case]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/08/national-insurance-increase-to-fund-nhs-and-social-care/</loc>
		<lastmod>2021-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/8a2c0520-a341-4d0b-afd9-72abe038042e.jpg</image:loc>
			<image:title><![CDATA[National Insurance increase to fund NHS and social care]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/17/transferring-property-to-unmarried-couples-and-other-joint-owners/</loc>
		<lastmod>2022-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/c295af1c-ebb7-45a6-ab75-7ac9e8400e11.jpg</image:loc>
			<image:title><![CDATA[Transferring property to unmarried couples and other joint owners]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/15/tax-on-property-you-inherit/</loc>
		<lastmod>2022-12-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/1cf00efc-37f2-4147-9b96-a1598c35ed51.jpg</image:loc>
			<image:title><![CDATA[Tax on property you inherit]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/11/using-the-customs-declaration-service/</loc>
		<lastmod>2022-08-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/c12a49d4-f2a1-4efc-8e7b-ce4f260b8ef9.jpg</image:loc>
			<image:title><![CDATA[Using the Customs Declaration Service]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/18/tax-diary-may-june-2023/</loc>
		<lastmod>2023-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/8617b528-7cc0-4d69-a563-51f2cc177880.jpg</image:loc>
			<image:title><![CDATA[Tax Diary May/June 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/17/tax-and-duty-on-goods-sent-from-abroad/</loc>
		<lastmod>2023-08-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/34e71baf-4684-4316-b8f4-48ce2897ba47.jpg</image:loc>
			<image:title><![CDATA[Tax and duty on goods sent from abroad]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/07/pension-credit-deadline/</loc>
		<lastmod>2023-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/464324c5-e990-4e11-8afa-821123a5e00b.jpg</image:loc>
			<image:title><![CDATA[Pension Credit deadline]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/27/what-are-the-off-payroll-working-rules/</loc>
		<lastmod>2024-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/99f48b6e-6ab6-47fc-b99e-0fb71b9a5a36.jpg</image:loc>
			<image:title><![CDATA[What are the off-payroll working rules?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/30/new-coronavirus-related-measures-impacting-on-the-employment-relationship/</loc>
		<lastmod>2020-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/75699ee0-34ea-4cb4-9a8e-31ea26e7fdd8.jpg</image:loc>
			<image:title><![CDATA[New coronavirus-related measures impacting on the employment relationship]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/filing-deadlines-for-company-confirmation-statement/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/fc2fc3fb-045e-4e23-9f29-0c0ed4d5ad6b.jpg</image:loc>
			<image:title><![CDATA[Filing deadlines for company confirmation statement]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/02/25/tax-diary-march-april-2021/</loc>
		<lastmod>2021-02-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/02/a32fd032-c41d-4dde-b702-455318dd4169.jpg</image:loc>
			<image:title><![CDATA[Tax Diary March/April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/08/dividend-tax-increase-announced/</loc>
		<lastmod>2021-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/889cd595-3ee8-4543-852f-f6ab61d05575.jpg</image:loc>
			<image:title><![CDATA[Dividend tax increase announced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/23/spring-statement-2022/</loc>
		<lastmod>2022-03-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/41af2c7e-56cc-417f-a98e-bb2798cb75ff.jpg</image:loc>
			<image:title><![CDATA[Spring Statement 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/20/digitisation-of-tax-postponed/</loc>
		<lastmod>2022-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/73aca3ce-6c73-4c4f-95dd-d6e5c4d528da.jpg</image:loc>
			<image:title><![CDATA[Digitisation of tax postponed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/11/reminder-that-the-plug-in-grant-has-ended/</loc>
		<lastmod>2022-08-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/5ab8a671-118a-4fca-b6cf-d60ed3304d22.jpg</image:loc>
			<image:title><![CDATA[Reminder that the plug-in grant has ended]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/24/less-could-be-more/</loc>
		<lastmod>2023-04-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/1caee06e-cb4e-4bac-9928-a57e814e6dd5.jpg</image:loc>
			<image:title><![CDATA[Less could be more]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/21/the-best-and-worst-of-british-banks/</loc>
		<lastmod>2023-08-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/cbfc95af-74b5-4606-a912-14c8e2793d9d.jpg</image:loc>
			<image:title><![CDATA[The best and worst of British banks]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/07/help-to-save-scheme/</loc>
		<lastmod>2023-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/550748f3-daf6-4db9-95d2-ef309ef83558.jpg</image:loc>
			<image:title><![CDATA[Help to Save scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/27/hmrc-to-accept-service-of-legal-proceedings-by-email/</loc>
		<lastmod>2024-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/a07a39d0-4e73-422c-90d7-b083cd4d5832.jpg</image:loc>
			<image:title><![CDATA[HMRC to accept service of legal proceedings by email]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/30/acas-cbi-and-tuc-on-handling-redundancies/</loc>
		<lastmod>2020-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/e2d7283d-2cbf-4823-a966-a95c9ab02d83.jpg</image:loc>
			<image:title><![CDATA[Acas, CBI and TUC on handling redundancies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/05/new-national-lockdown-and-changes-to-business-support-measures/</loc>
		<lastmod>2020-11-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/7e89df6e-b5bc-4982-986d-64f656e4a404.jpg</image:loc>
			<image:title><![CDATA[New national lockdown and changes to business support measures]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/02/capital-or-debt/</loc>
		<lastmod>2021-03-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/cd499ea1-8d33-4e12-a35d-0f5bf6042af9.jpg</image:loc>
			<image:title><![CDATA[Capital or debt?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/02/claiming-cgt-gift-hold-over-relief/</loc>
		<lastmod>2021-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/a08430b3-de5b-4aa8-b3c7-8c5455e8f55b.jpg</image:loc>
			<image:title><![CDATA[Claiming CGT Gift Hold-Over relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/24/inheritance-tax-free-gifts-reminder/</loc>
		<lastmod>2022-03-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/1cf00efc-37f2-4147-9b96-a1598c35ed51.jpg</image:loc>
			<image:title><![CDATA[Inheritance Tax-free gifts reminder]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/21/are-you-ready-for-31-january-2023/</loc>
		<lastmod>2022-12-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/4085c007-8fe9-49da-8ecf-3c2958fbe6ed.jpg</image:loc>
			<image:title><![CDATA[Are you ready for 31 January 2023?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/11/reminder-of-compensation-limits-for-bank-deposits/</loc>
		<lastmod>2022-08-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/f16efbd3-da17-4cea-a2ef-d7ca599e11c5.jpg</image:loc>
			<image:title><![CDATA[Reminder of compensation limits for bank deposits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/27/paying-tax-by-credit-or-debit-card/</loc>
		<lastmod>2023-04-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/0cd00ca0-9806-42f3-af23-2e83f9917d1f.jpg</image:loc>
			<image:title><![CDATA[Paying tax by credit or debit card]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/21/access-to-cash-to-be-protected/</loc>
		<lastmod>2023-08-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/a4869ddd-5aa3-465b-8177-abb6198dc513.jpg</image:loc>
			<image:title><![CDATA[Access to cash to be protected]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/07/more-time-to-file-company-accounts/</loc>
		<lastmod>2023-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/a6da2bb1-1940-44b5-8335-1f8a182bfac0.jpg</image:loc>
			<image:title><![CDATA[More time to file company accounts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/27/rent-a-room-scheme-another-income-stream/</loc>
		<lastmod>2024-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/d53ae228-8433-42de-bd46-ec08a939b24f.jpg</image:loc>
			<image:title><![CDATA[Rent a Room Scheme – another income stream]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/30/which-way-to-go/</loc>
		<lastmod>2020-09-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/2526ea43-e53e-46f7-b769-73b0c08dfb34.jpg</image:loc>
			<image:title><![CDATA[Which way to go?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/04/coronavirus-statutory-sick-pay-rebate-scheme-guidance-updated/</loc>
		<lastmod>2020-11-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/eb738741-78dc-4ff3-8457-6568c5980e2e.jpg</image:loc>
			<image:title><![CDATA[Coronavirus Statutory Sick Pay Rebate Scheme guidance updated]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/02/what-is-pensions-credit/</loc>
		<lastmod>2021-03-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/39d61fbe-c470-4514-9d3f-68de6ecf90d6.jpg</image:loc>
			<image:title><![CDATA[What is pensions credit?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/02/tax-relief-on-charitable-donations/</loc>
		<lastmod>2021-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/2ab7c459-67c2-4acb-8b22-6f4a37273c94.jpg</image:loc>
			<image:title><![CDATA[Tax relief on charitable donations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/24/employer-company-car-considerations/</loc>
		<lastmod>2022-03-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/8e18856b-2cab-4af8-8f19-b000c4697e0b.jpg</image:loc>
			<image:title><![CDATA[Employer company car considerations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/21/budget-date-2023-announced/</loc>
		<lastmod>2022-12-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/b2f1495a-bc93-4631-b5c2-1503f79db1f5.jpg</image:loc>
			<image:title><![CDATA[Budget date 2023 announced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/11/bona-vacantia-dissolved-companies/</loc>
		<lastmod>2022-08-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/c3dd8195-611d-4a56-9459-9e1e08c4253e.jpg</image:loc>
			<image:title><![CDATA[Bona Vacantia – dissolved companies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/27/stamp-duty-on-shared-ownership-property/</loc>
		<lastmod>2023-04-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/265cf9bf-e44f-4f17-9883-750a7ec85057.jpg</image:loc>
			<image:title><![CDATA[Stamp Duty on shared ownership property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/24/do-you-need-to-submit-a-self-assessment-tax-return/</loc>
		<lastmod>2023-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/f418ca8d-d6b1-4e9b-8909-c3d6b04ce207.jpg</image:loc>
			<image:title><![CDATA[Do you need to submit a Self-Assessment tax return?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/07/autumn-finance-bill-2023-published/</loc>
		<lastmod>2023-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/2f7488a4-9cef-4012-b5e1-46c5c2170da6.jpg</image:loc>
			<image:title><![CDATA[Autumn Finance Bill 2023 published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/03/27/entitlement-to-carers-allowance/</loc>
		<lastmod>2024-03-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/03/e3302309-4e23-4b94-af55-8a2c941be0ca.jpg</image:loc>
			<image:title><![CDATA[Entitlement to carer’s allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/29/excuse-v-apology/</loc>
		<lastmod>2020-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/11dce58a-e56b-4c24-a116-b04e04530141.jpg</image:loc>
			<image:title><![CDATA[Excuse v apology]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/job-support-scheme-for-closed-businesses/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/be0a6709-09e3-4bb2-a339-7bd19786e308.jpg</image:loc>
			<image:title><![CDATA[Job Support Scheme for closed businesses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/03/budget-summary-march-2021/</loc>
		<lastmod>2021-03-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/73c6a483-d976-48a3-8a39-3fcb9c5f1424.jpg</image:loc>
			<image:title><![CDATA[Budget Summary - March 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/02/how-to-deal-with-tax-appeals/</loc>
		<lastmod>2021-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/a6f09071-7b62-4ad7-b515-68dd100b5da8.jpg</image:loc>
			<image:title><![CDATA[How to deal with tax appeals]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/24/extended-loss-relief-carry-back/</loc>
		<lastmod>2022-03-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/8092526f-66b0-4d71-a452-e93715885ebd.jpg</image:loc>
			<image:title><![CDATA[Extended loss relief carry-back]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/22/new-vat-penalty-regime-from-2023/</loc>
		<lastmod>2022-12-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/f6000f34-1da5-4d8c-9df4-ab56eac27bea.jpg</image:loc>
			<image:title><![CDATA[New VAT penalty regime from 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/11/termination-payments/</loc>
		<lastmod>2022-08-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/a6f09071-7b62-4ad7-b515-68dd100b5da8.jpg</image:loc>
			<image:title><![CDATA[Termination payments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/27/mobile-phones-and-tax/</loc>
		<lastmod>2023-04-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/ad5f3a9f-29d5-4c1b-98d3-2ba2eee749ec.jpg</image:loc>
			<image:title><![CDATA[Mobile phones and tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/24/class-2-and-4-nic-for-the-self-employed/</loc>
		<lastmod>2023-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/b5ff4590-41c0-42e9-a73d-b60bf695fd76.jpg</image:loc>
			<image:title><![CDATA[Class 2 and 4 NIC for the self-employed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/07/working-from-home-tax-relief/</loc>
		<lastmod>2023-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/68842a50-e169-46a0-8d63-6cca84f67351.jpg</image:loc>
			<image:title><![CDATA[Working from home tax relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/04/more-about-emergency-tax-codes/</loc>
		<lastmod>2024-04-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/591a977a-274a-4618-a677-a255fd961f7d.jpg</image:loc>
			<image:title><![CDATA[More about emergency tax codes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/25/the-new-winter-economy-plan-summary-of-measures/</loc>
		<lastmod>2020-09-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/be45662c-e6a4-4a8c-9ef3-872a03a6fe35.jpg</image:loc>
			<image:title><![CDATA[The new Winter Economy Plan - Summary of Measures]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/hmrcs-annual-tax-summary/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/ef55d4bf-2f05-409e-86ae-76b42577c706.jpg</image:loc>
			<image:title><![CDATA[HMRC’s Annual Tax Summary]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/02/tax-treatment-of-incentive-award-schemes/</loc>
		<lastmod>2021-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/4150d892-2c2c-4ff0-881c-e2ce4854d67e.jpg</image:loc>
			<image:title><![CDATA[Tax treatment of incentive award schemes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/24/bare-or-simple-trusts/</loc>
		<lastmod>2022-03-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/a01d45d7-1229-4163-9284-f0e0e5efcf81.jpg</image:loc>
			<image:title><![CDATA[Bare or simple trusts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/22/vehicle-benefit-charges-from-april-2023/</loc>
		<lastmod>2022-12-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/ca4991c1-c764-4e55-b8fe-03c2a65d10c2.jpg</image:loc>
			<image:title><![CDATA[Vehicle benefit charges from April 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/04/spring-budget-2021-income-tax-rates-allowances/</loc>
		<lastmod>2021-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/57eac6a9-dafb-4863-a703-2e91fe089187.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2021 – Income Tax Rates &amp; Allowances]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/18/overseas-seller-vat-check/</loc>
		<lastmod>2022-08-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/13e84268-4a4b-4c6f-8e76-ba2e94674a05.jpg</image:loc>
			<image:title><![CDATA[Overseas seller VAT check]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/27/retaining-an-interest-in-a-gift/</loc>
		<lastmod>2023-04-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/36c87586-77c0-4d10-b42e-6341b436f641.jpg</image:loc>
			<image:title><![CDATA[Retaining an interest in a gift]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/24/on-your-bike-tax-free/</loc>
		<lastmod>2023-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/9b107ba3-4a56-4588-86ca-60ef9cb21550.jpg</image:loc>
			<image:title><![CDATA[On your bike tax-free]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/11/planning-changes-to-boost-solar-rollout/</loc>
		<lastmod>2023-12-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/bd6f1b54-1679-49fd-a4fc-f61e811092ba.jpg</image:loc>
			<image:title><![CDATA[Planning changes to boost solar rollout]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/04/claim-tax-relief-on-pension-contributions/</loc>
		<lastmod>2024-04-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/e02ca455-c305-46d7-984f-3107355c15b2.jpg</image:loc>
			<image:title><![CDATA[Claim tax relief on pension contributions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/venues-required-to-record-contact-details/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/85291969-87dd-4331-a82e-3aeee4d6bd65.jpg</image:loc>
			<image:title><![CDATA[Venues required to record contact details]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/pay-january-tax-by-instalments/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/c9981c84-49d3-4578-a8cc-5ffd93a2422b.jpg</image:loc>
			<image:title><![CDATA[Pay January tax by instalments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/02/income-excluded-from-uk-property-business/</loc>
		<lastmod>2021-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/fe6cae79-d1a7-4a43-ba37-84692b707a5a.jpg</image:loc>
			<image:title><![CDATA[Income excluded from UK property business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/24/overview-of-digital-services-tax-dst/</loc>
		<lastmod>2022-03-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/95605782-3508-443a-bab5-21c74383fac5.jpg</image:loc>
			<image:title><![CDATA[Overview of Digital Services Tax (DST)]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/22/hmrc-interest-rate-changes/</loc>
		<lastmod>2022-12-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/ee9a4227-1971-4f07-a7b7-6a586b3e260e.jpg</image:loc>
			<image:title><![CDATA[HMRC interest rate changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/04/spring-budget-2021-corporation-tax/</loc>
		<lastmod>2021-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/0f006d41-d7f9-4eca-902c-5d33685bd061.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2021 – Corporation Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/18/vat-flat-rate-scheme/</loc>
		<lastmod>2022-08-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/b025deec-fa35-401b-b2b1-6180522ecc0c.jpg</image:loc>
			<image:title><![CDATA[VAT Flat Rate Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/27/vat-on-imported-vehicles/</loc>
		<lastmod>2023-04-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/2d3f2b0a-8e48-4134-b0f2-f1dd0917bbb5.jpg</image:loc>
			<image:title><![CDATA[VAT on imported vehicles]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/24/checking-your-simple-assessment-tax-bill/</loc>
		<lastmod>2023-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/1d03507a-6ce7-4877-9a0a-9144d4b43a93.jpg</image:loc>
			<image:title><![CDATA[Checking your Simple Assessment tax bill]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/11/what-data-do-organisations-hold-about-you/</loc>
		<lastmod>2023-12-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/bcf5ca08-b3af-481e-bd2e-042ef5a9fdf8.jpg</image:loc>
			<image:title><![CDATA[What data do organisations hold about you?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/04/claim-tax-relief-if-working-from-home/</loc>
		<lastmod>2024-04-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/45d5d8ca-a674-402e-a15a-e44b37c5a313.jpg</image:loc>
			<image:title><![CDATA[Claim tax relief if working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/changes-to-duty-free-shopping/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/67da1809-61a6-45ff-916d-8ffdff74bdf0.jpg</image:loc>
			<image:title><![CDATA[Changes to duty free shopping]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/confirmation-of-minimum-wage-increases-2021/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/6cd1e090-79e4-4286-94fe-4ec3b7cc155b.jpg</image:loc>
			<image:title><![CDATA[Confirmation of Minimum Wage increases 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/09/02/scope-and-legal-basis-of-vat/</loc>
		<lastmod>2021-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/09/8f33365b-2164-4683-bab3-0acb0230cdb3-1.jpg</image:loc>
			<image:title><![CDATA[Scope and legal basis of VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/31/scammers-target-self-assessment-taxpayers/</loc>
		<lastmod>2022-03-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/bcfda4ee-dd71-4b00-a7e2-469b594409fa.jpg</image:loc>
			<image:title><![CDATA[Scammers target Self-Assessment taxpayers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/22/redundancy-pay/</loc>
		<lastmod>2022-12-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/308a0385-b883-4319-8874-7a4a4e4125af.jpg</image:loc>
			<image:title><![CDATA[Redundancy pay]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/04/spring-budget-2021-cjrs-and-seiss-schemes-extended/</loc>
		<lastmod>2021-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/14147180-fd18-46e8-ba89-e8d858ca1ecf.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2021 – CJRS and SEISS schemes extended]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/18/contacting-hmrc-by-email/</loc>
		<lastmod>2022-08-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/f269d506-4b9d-4886-8867-bd285c99f6d2.jpg</image:loc>
			<image:title><![CDATA[Contacting HMRC by email]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/04/27/when-do-you-pay-tax-at-scottish-income-tax-rates/</loc>
		<lastmod>2023-04-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/04/d70df112-c9b7-49ba-bbc8-2ca5262b5fa7.jpg</image:loc>
			<image:title><![CDATA[When do you pay tax at Scottish Income Tax rates?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/24/vat-supplies-for-no-consideration/</loc>
		<lastmod>2023-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/b86c46ec-5daf-4871-b524-3b900665cd1a.jpg</image:loc>
			<image:title><![CDATA[VAT supplies for no consideration]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/help-to-pay-your-tax-next-month/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/313a560d-8cd1-4f56-8070-518784e284a3.jpg</image:loc>
			<image:title><![CDATA[Help to pay your tax next month]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/04/restarting-a-dormant-or-non-trading-company/</loc>
		<lastmod>2024-04-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/74382fbd-ab2e-4ec4-a3c2-0cf1f3527fd0.jpg</image:loc>
			<image:title><![CDATA[Restarting a dormant or non-trading company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/claiming-tax-relief-for-work-related-expenses/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/38248c2a-22f2-429c-ac8d-11bf088577bf.jpg</image:loc>
			<image:title><![CDATA[Claiming tax relief for work related expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/eu-exit-did-you-read-this-letter/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/fd429106-1fe6-4d79-85f8-c3f89a038750.jpg</image:loc>
			<image:title><![CDATA[EU exit - did you read this letter?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/tax-diary-september-october-2021/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/3945ef90-9ba7-4202-97aa-88d0eb01bae8.jpg</image:loc>
			<image:title><![CDATA[Tax Diary September/October 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/31/on-your-bike-cycle-to-work-exemption/</loc>
		<lastmod>2022-03-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/e9f37ecf-f470-48f0-b0e8-9843af19e96b.jpg</image:loc>
			<image:title><![CDATA[On your bike – cycle to work exemption]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/22/exempt-company-cars-and-fuel-benefits/</loc>
		<lastmod>2022-12-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/fd0ae047-5730-47fa-821e-c5e14557069a.jpg</image:loc>
			<image:title><![CDATA[Exempt company cars and fuel benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/04/spring-budget-2021-government-backed-loan-schemes/</loc>
		<lastmod>2021-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/1f9aa529-9563-48da-823f-19f9db4fce6d.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2021 - Government backed loan schemes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/18/employee-ownership-and-involvement/</loc>
		<lastmod>2022-08-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/f4553067-9ca9-40c7-83ea-b420b78df526.jpg</image:loc>
			<image:title><![CDATA[Employee ownership and involvement]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/02/more-financial-support-for-energy-intensive-sectors/</loc>
		<lastmod>2023-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/733384e8-195e-4cd9-8224-9c2b8456ee61.jpg</image:loc>
			<image:title><![CDATA[More financial support for energy intensive sectors]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/24/giving-money-to-charity-in-your-will/</loc>
		<lastmod>2023-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/fec49146-76a4-4c5a-ae95-5e33babd9047.jpg</image:loc>
			<image:title><![CDATA[Giving money to charity in your Will]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/tax-exempt-accommodation-costs/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/adabf075-7b50-49bd-aa46-6b78300f611e.jpg</image:loc>
			<image:title><![CDATA[Tax exempt accommodation costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/04/online-check-how-to-import-or-export-goods/</loc>
		<lastmod>2024-04-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/2d7cec8a-90b0-4d1b-8c37-539dfe498696.jpg</image:loc>
			<image:title><![CDATA[Online check how to import or export goods]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/removing-your-home-address-from-the-public-register/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/fd429106-1fe6-4d79-85f8-c3f89a038750.jpg</image:loc>
			<image:title><![CDATA[Removing your home address from the public register]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/deadlines-for-paying-deferred-vat/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/c331ab99-585d-4dd2-b836-997b30249771.jpg</image:loc>
			<image:title><![CDATA[Deadlines for paying deferred VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/reporting-travel-and-subsistence-benefits/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/286ec123-1a60-4be0-bc4c-bddd4d835617.jpg</image:loc>
			<image:title><![CDATA[Reporting travel and subsistence benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/31/resolving-commercial-rent-debts/</loc>
		<lastmod>2022-03-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/5987cb0a-5359-409e-9ae8-2f9b38dcf9fb.jpg</image:loc>
			<image:title><![CDATA[Resolving commercial rent debts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/12/22/tax-diary-january-february-2023/</loc>
		<lastmod>2022-12-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/12/1fdeb74b-1748-4faf-bc41-8c94270e7fea.jpg</image:loc>
			<image:title><![CDATA[Tax Diary January/February 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/04/spring-budget-2021-capital-allowances/</loc>
		<lastmod>2021-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/06320617-0b1c-42d1-93dc-b7533b134f95.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2021 - Capital allowances]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/18/definitions-of-connected-persons/</loc>
		<lastmod>2022-08-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/51f9b2e5-6401-4942-bdee-1b9bdbc25a33.jpg</image:loc>
			<image:title><![CDATA[Definitions of connected persons]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/04/simplified-tax-system-for-savers/</loc>
		<lastmod>2023-05-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/17141dec-894c-413b-af94-38efabc24666.jpg</image:loc>
			<image:title><![CDATA[Simplified tax system for savers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/31/self-assessment-threshold-change/</loc>
		<lastmod>2023-08-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/4b0be164-07ec-42ae-948f-a3fc5b348081.jpg</image:loc>
			<image:title><![CDATA[Self-Assessment threshold change]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/rent-a-room-relief/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/a158bd95-b7ab-4cc2-85b0-9e70a6823df4.jpg</image:loc>
			<image:title><![CDATA[Rent-a-room relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/04/tax-free-mileage-expenses/</loc>
		<lastmod>2024-04-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/e6e657ba-b174-4e51-8985-1abdaf3bc9ae.jpg</image:loc>
			<image:title><![CDATA[Tax-free mileage expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/companies-in-partnership/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/e6d08de6-f132-4802-be7b-3b491b8d36dc.jpg</image:loc>
			<image:title><![CDATA[Companies in partnership]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/new-advisory-fuel-rates-published/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/d5951a08-b5c9-4131-9d4f-73b2c5c503af.jpg</image:loc>
			<image:title><![CDATA[New advisory fuel rates published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/covering-pension-contributions-with-unused-allowances/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/39d61fbe-c470-4514-9d3f-68de6ecf90d6.jpg</image:loc>
			<image:title><![CDATA[Covering pension contributions with unused allowances]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/31/self-employed-nic-changes/</loc>
		<lastmod>2022-03-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/74382fbd-ab2e-4ec4-a3c2-0cf1f3527fd0.jpg</image:loc>
			<image:title><![CDATA[Self-employed NIC changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/05/limits-to-tax-relief-for-pension-contributions/</loc>
		<lastmod>2023-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/a7216ae3-7b01-4c5c-bccd-8533d2391672.jpg</image:loc>
			<image:title><![CDATA[Limits to tax relief for pension contributions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/04/spring-budget-2021-vat/</loc>
		<lastmod>2021-03-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/eb1f03c4-5bb3-460a-a69e-a03611d70d26.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2021 - VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/18/vat-and-food-supplies/</loc>
		<lastmod>2022-08-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/8fb2f70f-f1a2-4ac4-ab51-735face9b3b6.jpg</image:loc>
			<image:title><![CDATA[VAT and food supplies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/04/new-bill-to-crack-down-on-online-fraud/</loc>
		<lastmod>2023-05-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/9e0d2be9-384b-4e08-8a37-71e2baec5800.jpg</image:loc>
			<image:title><![CDATA[New Bill to crack down on online fraud]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/31/pension-tax-relief-at-source/</loc>
		<lastmod>2023-08-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/d6ee21dc-7060-4ceb-866d-7a3b11e9807d.jpg</image:loc>
			<image:title><![CDATA[Pension tax relief at source]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/employees-on-full-time-and-part-time-contracts/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/4342d247-901c-43d4-a4f3-3c5bfee5587f.jpg</image:loc>
			<image:title><![CDATA[Employees on full-time and part-time contracts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/05/to-register-or-not-to-register/</loc>
		<lastmod>2024-04-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/56ca559b-1b03-408b-83ca-dec922c0290e.jpg</image:loc>
			<image:title><![CDATA[To register or not to register]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/definition-of-a-potentially-exempt-transfer/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/56961d5c-638a-4456-b367-5cec7788481b.jpg</image:loc>
			<image:title><![CDATA[Definition of a potentially exempt transfer]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/treasury-directive-re-third-seiss-grant/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/d1a0b7aa-20dc-4b72-9a84-b30540eb87ae.jpg</image:loc>
			<image:title><![CDATA[Treasury directive re third SEISS grant]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/recovering-vat-on-car-purchases/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/06a5f8fa-a6b7-4820-87e4-3e1ee15f476f.jpg</image:loc>
			<image:title><![CDATA[Recovering VAT on car purchases]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/31/what-is-a-wasting-asset/</loc>
		<lastmod>2022-03-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/305befdf-17c7-4062-9364-06f784efd62e.jpg</image:loc>
			<image:title><![CDATA[What is a wasting asset?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/05/customs-declaration-service-deadline-extended/</loc>
		<lastmod>2023-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/85783c61-c4f1-4c91-8763-8d768145297b.jpg</image:loc>
			<image:title><![CDATA[Customs Declaration Service deadline extended]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/08/tax-diary-september-october-2022/</loc>
		<lastmod>2022-08-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/d2319504-4961-43c8-9ce3-c3aa00e76627.jpg</image:loc>
			<image:title><![CDATA[Tax Diary September/October 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/04/reminder-to-look-out-for-tax-credit-renewal-packs/</loc>
		<lastmod>2023-05-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/14e176c6-e354-45e5-941a-2c67af18d236.jpg</image:loc>
			<image:title><![CDATA[Reminder to look out for tax credit renewal packs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/31/higher-rate-tax-relief-on-gifts-to-charities/</loc>
		<lastmod>2023-08-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/a08430b3-de5b-4aa8-b3c7-8c5455e8f55b.jpg</image:loc>
			<image:title><![CDATA[Higher rate tax relief on gifts to charities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/changes-to-nic-from-january-2024/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/4edfaa8f-b91c-4ba7-80cb-32fed3d2df30.jpg</image:loc>
			<image:title><![CDATA[Changes to NIC from January 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/05/measures-to-support-household-budgets-from-1-april/</loc>
		<lastmod>2024-04-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/3a9aaff8-eed5-4644-bcd7-64ea7a45da2b.jpg</image:loc>
			<image:title><![CDATA[Measures to support household budgets from 1 April]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/24/when-the-cash-basis-is-not-available-to-a-property-business/</loc>
		<lastmod>2020-09-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/103156ea-67fd-41fb-88be-37ecf0030b65.jpg</image:loc>
			<image:title><![CDATA[When the cash basis is not available to a property business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/accounting-and-reporting-standards-from-1-january-2021/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/3f27d5b9-b929-4533-aea6-727071d5f5c2.jpg</image:loc>
			<image:title><![CDATA[Accounting and Reporting standards from 1 January 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/09/lending-to-fund-losses/</loc>
		<lastmod>2021-03-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/50b6889b-e2f5-4826-ab43-88465bcf7734.jpg</image:loc>
			<image:title><![CDATA[Lending to fund losses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/vat-capital-goods-scheme-overview/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/b2609962-8a5f-4b50-9572-27872a340976.jpg</image:loc>
			<image:title><![CDATA[VAT capital goods scheme overview]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/31/when-does-a-partnership-exist/</loc>
		<lastmod>2022-03-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/7150f401-46fd-452c-9a1c-fcb0c68440e2.jpg</image:loc>
			<image:title><![CDATA[When does a partnership exist?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/05/did-you-file-your-tax-return-on-christmas-day/</loc>
		<lastmod>2023-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/423c28bc-48c7-4a1c-84d6-26d409a99472.jpg</image:loc>
			<image:title><![CDATA[Did you file your tax return on Christmas Day?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/25/retaining-tax-return-records/</loc>
		<lastmod>2022-08-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/c268611b-f391-4325-8691-e1a934328979.jpg</image:loc>
			<image:title><![CDATA[Retaining tax return records]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/04/landlord-responsibilities/</loc>
		<lastmod>2023-05-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/c0d7de13-bb40-4c20-b8ae-83b21c1f4a6b.jpg</image:loc>
			<image:title><![CDATA[Landlord responsibilities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/31/current-capital-allowances-for-car-purchases/</loc>
		<lastmod>2023-08-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/f6a88d8b-4abf-4680-9d91-5538b2c89338.jpg</image:loc>
			<image:title><![CDATA[Current capital allowances for car purchases]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/cgt-exempt-allowance-halving-from-april-2024/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/80684c46-84af-4b35-9dd4-480909f07960.jpg</image:loc>
			<image:title><![CDATA[CGT exempt allowance halving from April 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/09/new-employment-protections/</loc>
		<lastmod>2024-04-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/6ffcf9d6-da68-404a-8d6b-9ea3de7ec977.jpg</image:loc>
			<image:title><![CDATA[New employment protections]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/23/mothballing-your-business-assets/</loc>
		<lastmod>2020-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/034f2631-dc7b-4fdd-8941-4daae1b0d163.jpg</image:loc>
			<image:title><![CDATA[Mothballing your business assets]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/03/recent-case-re-late-filing-appeal/</loc>
		<lastmod>2020-12-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/98d02d86-da54-42ed-a078-f7afc2ccdfac.jpg</image:loc>
			<image:title><![CDATA[Recent case re late filing appeal]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/09/breaking-even-a-moveable-feast/</loc>
		<lastmod>2021-03-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/db594b27-3790-4640-95da-c7e3c53f0ca8.jpg</image:loc>
			<image:title><![CDATA[Breaking even – a moveable feast]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/corporation-tax-loss-buying/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/e82fa473-41b7-4646-821b-f531b696b77b.jpg</image:loc>
			<image:title><![CDATA[Corporation Tax loss buying]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/03/15/tax-diary-april-may-2022/</loc>
		<lastmod>2022-03-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/03/245b7ed5-a13a-4201-8800-16a689af8ab1.jpg</image:loc>
			<image:title><![CDATA[Tax Diary April/May 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/05/what-is-the-vat-one-stop-shop/</loc>
		<lastmod>2023-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/4ab41d2f-4ad0-4a8c-8273-cc8204f3e1a7.jpg</image:loc>
			<image:title><![CDATA[What is the VAT One Stop Shop?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/25/incorporation-relief/</loc>
		<lastmod>2022-08-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/5ff8e1bd-bfcf-4ba4-975f-120c0653d9dd.jpg</image:loc>
			<image:title><![CDATA[Incorporation relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/04/company-cars-working-out-taxable-value/</loc>
		<lastmod>2023-05-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/2d70ac0e-8bf2-42a8-a4ed-7a87673fc830.jpg</image:loc>
			<image:title><![CDATA[Company cars – working out taxable value]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/31/share-buy-back-clearance-applications/</loc>
		<lastmod>2023-08-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/57a2e57f-7434-42a6-a776-e8f9c15963df.jpg</image:loc>
			<image:title><![CDATA[Share buy-back clearance applications]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/14/tax-diary-january-february-2024/</loc>
		<lastmod>2023-12-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/4ad320e6-ae6b-4c65-ae8b-edcc12232855.jpg</image:loc>
			<image:title><![CDATA[Tax Diary January/February 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/09/what-do-we-mean-by-profit/</loc>
		<lastmod>2024-04-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/e0eff1ee-59c0-47b7-9c3e-2cfede1d943a.jpg</image:loc>
			<image:title><![CDATA[What do we mean by profit?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/23/where-is-the-silver-lining/</loc>
		<lastmod>2020-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/18b8f616-84ce-4af1-8c3f-f77d03d64004.jpg</image:loc>
			<image:title><![CDATA[Where is the silver lining?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/venues-required-to-enforce-rule-of-six/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/e1d3f8d3-289c-4d21-ae2d-960c62493572.jpg</image:loc>
			<image:title><![CDATA[Venues required to enforce rule of six]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/11/new-mortgage-guarantee-scheme/</loc>
		<lastmod>2021-03-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/99e97596-8a9c-471a-82b3-8cf9a03970b6.jpg</image:loc>
			<image:title><![CDATA[New mortgage guarantee scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/26/rental-business-post-cessation-transactions/</loc>
		<lastmod>2021-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/94ca426a-2834-4452-8343-e5f0148650a2.jpg</image:loc>
			<image:title><![CDATA[Rental business – post cessation transactions]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/07/get-help-with-childcare-costs-for-easter/</loc>
		<lastmod>2022-04-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/04368a4c-367c-4210-abd0-b78c7ed19487.jpg</image:loc>
			<image:title><![CDATA[Get help with childcare costs for Easter]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/05/mortgage-guarantee-scheme-extended/</loc>
		<lastmod>2023-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/00231478-edf8-4bdd-afcd-1f69c11d2dc3.jpg</image:loc>
			<image:title><![CDATA[Mortgage Guarantee Scheme extended]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/25/iht-business-relief/</loc>
		<lastmod>2022-08-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/56961d5c-638a-4456-b367-5cec7788481b.jpg</image:loc>
			<image:title><![CDATA[IHT Business Relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/04/your-tasks-if-a-vat-registered-business/</loc>
		<lastmod>2023-05-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/07de886a-c992-4070-8d23-762311941286.jpg</image:loc>
			<image:title><![CDATA[Your tasks if a VAT-registered business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/31/reducing-self-assessment-payments-on-account/</loc>
		<lastmod>2023-08-31T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/c38f172c-e389-4177-8afd-2abbc7013cd7.jpg</image:loc>
			<image:title><![CDATA[Reducing self-assessment payments on account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/19/seasons-greetings-and-a-prosperous-2024/</loc>
		<lastmod>2023-12-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/7e2acffd-0e71-44bb-a584-bfbe35bf410d.jpg</image:loc>
			<image:title><![CDATA[Season’s greetings and a prosperous 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/11/accessing-the-hmrc-mobile-app/</loc>
		<lastmod>2024-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/93dfbedc-c5ce-4965-989d-0aabf9147e24.jpg</image:loc>
			<image:title><![CDATA[Accessing the HMRC mobile APP]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/23/tax-diary-october-november-2020/</loc>
		<lastmod>2020-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/5d7a8143-ed3e-4461-a777-517fb833a086.jpg</image:loc>
			<image:title><![CDATA[Tax Diary October/November 2020]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/carry-back-charitable-donations/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/036f0329-d367-4d71-adc2-b362c66293e0.jpg</image:loc>
			<image:title><![CDATA[Carry back charitable donations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/11/temporary-carry-back-of-losses/</loc>
		<lastmod>2021-03-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/53f464db-86c8-4b78-9f72-dc282bd7b09c.jpg</image:loc>
			<image:title><![CDATA[Temporary carry back of losses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/19/1-8m-couples-benefit-from-extra-tax-relief/</loc>
		<lastmod>2021-08-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/101d9cb4-dcb3-41be-b7aa-a90071584be7.jpg</image:loc>
			<image:title><![CDATA[1.8m couples benefit from extra tax relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/07/do-you-need-to-submit-a-self-assessment-return-for-2021-22/</loc>
		<lastmod>2022-04-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/6f26403e-b511-4c29-91de-4075eb0f2f36.jpg</image:loc>
			<image:title><![CDATA[Do you need to submit a Self-Assessment return for 2021-22?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/05/applying-for-national-insurance-number/</loc>
		<lastmod>2023-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/6fbf1199-96f1-4128-8d23-04a1f5dbc367.jpg</image:loc>
			<image:title><![CDATA[Applying for National Insurance number]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/25/cgt-rollover-relief/</loc>
		<lastmod>2022-08-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/1eeca1df-0a47-4896-9199-b6fc9b40e69d.jpg</image:loc>
			<image:title><![CDATA[CGT Rollover Relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/09/the-winds-of-change/</loc>
		<lastmod>2023-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/ed5969a3-2b96-4283-9451-d8126114dce8.jpg</image:loc>
			<image:title><![CDATA[The winds of change]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/08/29/are-you-a-company-director/</loc>
		<lastmod>2023-08-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/08/48906666-bb14-40b7-9e32-0ed27221a109.jpg</image:loc>
			<image:title><![CDATA[Are you a company director?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/19/investment-v-costs/</loc>
		<lastmod>2023-12-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/ad592164-bf67-4105-a94c-4ffa329da571.jpg</image:loc>
			<image:title><![CDATA[Investment v costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/11/using-the-starter-paye-checklist/</loc>
		<lastmod>2024-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/dca6f24a-120e-403b-a214-8c4081ed56ec.jpg</image:loc>
			<image:title><![CDATA[Using the starter PAYE checklist]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/companies-with-a-31-december-year-end/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/ed49f601-50fe-4024-ab71-f8e53fa0abe6.jpg</image:loc>
			<image:title><![CDATA[Companies with a 31 December year end]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/jss-financial-impact-test-for-large-employers/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/548baa9a-6801-4ff7-a83d-b420ea122827.jpg</image:loc>
			<image:title><![CDATA[JSS – financial impact test for large employers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/11/reminder-of-year-end-payroll-chores/</loc>
		<lastmod>2021-03-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/6a1f8b87-3c87-4378-a7d5-34949dcf3200.jpg</image:loc>
			<image:title><![CDATA[Reminder of year end payroll chores]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/19/postmasters-bankruptcies-reviewed/</loc>
		<lastmod>2021-08-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/7002f221-33df-4444-8c32-127807bbc1aa.jpg</image:loc>
			<image:title><![CDATA[Postmasters’ bankruptcies reviewed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/07/will-you-need-to-repay-child-benefits/</loc>
		<lastmod>2022-04-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/217c9d2b-b130-439a-a84a-1bab87a8db1e.jpg</image:loc>
			<image:title><![CDATA[Will you need to repay child benefits?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/09/uk-regains-control-over-business-subsidies/</loc>
		<lastmod>2023-01-09T04:00:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/25/help-for-households-campaign/</loc>
		<lastmod>2022-08-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/3a9aaff8-eed5-4644-bcd7-64ea7a45da2b.jpg</image:loc>
			<image:title><![CDATA[Help for Households campaign]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/09/which-way-to-turn/</loc>
		<lastmod>2023-01-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/ee8d4148-45ce-4f54-a47d-c93b068a7da1.jpg</image:loc>
			<image:title><![CDATA[Which way to turn]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/11/monthly-chores-for-cis-contractors/</loc>
		<lastmod>2023-05-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/130debca-e709-44fa-8d77-b2062bdf5412.jpg</image:loc>
			<image:title><![CDATA[Monthly chores for CIS contractors]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/04/tracking-down-lost-pension-details/</loc>
		<lastmod>2023-09-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/b98de59b-558b-4046-8a1e-328e06953503.jpg</image:loc>
			<image:title><![CDATA[Tracking down lost pension details]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/20/helpline-delays-at-hmrc/</loc>
		<lastmod>2023-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/e0719409-514f-4150-a9c0-946a9d903bbf.jpg</image:loc>
			<image:title><![CDATA[Helpline delays at HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/11/hmrc-continues-to-target-till-fraud/</loc>
		<lastmod>2024-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/47062106-5d25-4817-a50b-afb175bd667c.jpg</image:loc>
			<image:title><![CDATA[HMRC continues to target till fraud]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/working-from-home-tax-claim/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/a5316bab-7433-464b-a509-93fcce073f04.jpg</image:loc>
			<image:title><![CDATA[Working from home tax claim]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/jss-fraudulent-claims/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/b78ff857-eb9b-4f34-bedf-2a5293d79c58.jpg</image:loc>
			<image:title><![CDATA[JSS fraudulent claims]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/11/vat-deferral-scheme-open-for-business/</loc>
		<lastmod>2021-03-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/6a5c3352-ae34-41f9-8457-ca1d538f6abf.jpg</image:loc>
			<image:title><![CDATA[VAT deferral scheme open for business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/19/the-help-to-grow-management-scheme/</loc>
		<lastmod>2021-08-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/c7be5139-48d4-477c-a35e-ecb95a5c5705.jpg</image:loc>
			<image:title><![CDATA[The Help to Grow Management scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/07/nic-rates-and-allowances-for-2022-23/</loc>
		<lastmod>2022-04-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/ab1b3151-6851-42c7-ae46-f7e84644d5cc.jpg</image:loc>
			<image:title><![CDATA[NIC Rates and Allowances for 2022-23]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/08/24/claiming-employment-allowance/</loc>
		<lastmod>2022-08-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/08/7ebb3671-f433-4ad9-95d0-7ea0f882aaa0.jpg</image:loc>
			<image:title><![CDATA[Claiming Employment Allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/12/check-your-national-insurance-record/</loc>
		<lastmod>2023-01-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/ab1b3151-6851-42c7-ae46-f7e84644d5cc.jpg</image:loc>
			<image:title><![CDATA[Check your National Insurance Record]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/11/cost-of-living-payments-2023-24/</loc>
		<lastmod>2023-05-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/689b1cf2-f894-4049-bca9-c191027b86f1.jpg</image:loc>
			<image:title><![CDATA[Cost of living payments 2023-24]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/04/companies-urged-to-file-accounts-early/</loc>
		<lastmod>2023-09-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/977fbdf4-e6a4-4ab1-b76a-7402a5d14825.jpg</image:loc>
			<image:title><![CDATA[Companies urged to file accounts early]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/20/obtaining-the-hmrc-mobile-app/</loc>
		<lastmod>2023-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/401d5505-c757-458e-bc2f-652ddbd957df.jpg</image:loc>
			<image:title><![CDATA[Obtaining the HMRC mobile app]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/11/termination-payment-clearance-process/</loc>
		<lastmod>2024-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/e98d3fa2-6e49-4dc8-a4ed-197d1475a3c4.jpg</image:loc>
			<image:title><![CDATA[Termination payment clearance process]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/video-witnessed-wills/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/0fc8c6e9-5f74-4efa-b729-0bd2a325b846.jpg</image:loc>
			<image:title><![CDATA[Video-witnessed wills]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/events-company-collapse/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/33604412-ff3f-4e36-8599-39075fe0c498.jpg</image:loc>
			<image:title><![CDATA[Events company collapse]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/11/off-payroll-working-rules-from-6-april-2021/</loc>
		<lastmod>2021-03-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/34e71baf-4684-4316-b8f4-48ce2897ba47.jpg</image:loc>
			<image:title><![CDATA[Off-payroll working rules from 6 April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/19/bona-vacantia-dissolved-companies/</loc>
		<lastmod>2021-08-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/0c52645f-1cce-4682-a55e-0a7097f7c0ae.jpg</image:loc>
			<image:title><![CDATA[Bona Vacantia – dissolved companies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/07/rural-pubs-community-funding/</loc>
		<lastmod>2022-04-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/136749ca-2aec-4e86-933a-85fabf2e4a8d.jpg</image:loc>
			<image:title><![CDATA[Rural pubs community funding]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/12/when-you-must-register-for-vat/</loc>
		<lastmod>2023-01-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/48906666-bb14-40b7-9e32-0ed27221a109.jpg</image:loc>
			<image:title><![CDATA[When you must register for VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/11/withholding-tips-from-staff-now-unlawful/</loc>
		<lastmod>2023-05-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/3a069613-9c51-49e0-ad75-f46261d3006c.jpg</image:loc>
			<image:title><![CDATA[Withholding tips from staff now unlawful]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/20/hmrc-awards-5-5m-in-grant-funding/</loc>
		<lastmod>2023-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/4991bf39-8747-4690-ba70-92402c82633e.jpg</image:loc>
			<image:title><![CDATA[HMRC awards £5.5m in grant funding]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/11/vat-retail-schemes/</loc>
		<lastmod>2024-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/37a74dbe-2df7-45d0-b66a-55b2f22d666a.jpg</image:loc>
			<image:title><![CDATA[VAT retail schemes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/vat-on-compensation-payments/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/d34511f1-352b-4790-bf48-ff0a1b7dfdca.jpg</image:loc>
			<image:title><![CDATA[VAT on compensation payments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/25/tax-diary-november-december-2020/</loc>
		<lastmod>2020-10-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/6599a80a-4f8d-4458-9baa-a0ca2785b959.jpg</image:loc>
			<image:title><![CDATA[Tax Diary November/December 2020]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/11/reminder-what-are-badges-of-trade/</loc>
		<lastmod>2021-03-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/8aa5dd1e-06ff-48c4-aaeb-6fac32ebba9d.jpg</image:loc>
			<image:title><![CDATA[Reminder, what are badges of trade]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/19/post-cessation-receipts-and-payments/</loc>
		<lastmod>2021-08-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/2fbf6e9d-3b30-45d6-b22e-8a646f6f4da3.jpg</image:loc>
			<image:title><![CDATA[Post cessation receipts and payments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/07/commuting-to-work/</loc>
		<lastmod>2022-04-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/3aad5605-97ec-4fd1-a5f6-1b689fbce96b.jpg</image:loc>
			<image:title><![CDATA[Commuting to work]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/12/iht-estimating-an-estates-value/</loc>
		<lastmod>2023-01-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/1cf00efc-37f2-4147-9b96-a1598c35ed51.jpg</image:loc>
			<image:title><![CDATA[IHT – estimating an estate’s value]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/11/national-insurance-for-company-directors/</loc>
		<lastmod>2023-05-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/f416dd25-aea8-42d5-b9dd-d1d854ca92a6.jpg</image:loc>
			<image:title><![CDATA[National Insurance for company directors]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/07/back-to-school-help-with-childcare-costs/</loc>
		<lastmod>2023-09-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/d16b02f1-e793-46d9-b66e-5f69f2c32cc3.jpg</image:loc>
			<image:title><![CDATA[Back to school – help with childcare costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/20/employing-staff-for-first-time/</loc>
		<lastmod>2023-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/74382fbd-ab2e-4ec4-a3c2-0cf1f3527fd0.jpg</image:loc>
			<image:title><![CDATA[Employing staff for first time]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/11/paying-vat-on-goods-from-eu-to-northern-ireland/</loc>
		<lastmod>2024-04-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/2d3f2b0a-8e48-4134-b0f2-f1dd0917bbb5.jpg</image:loc>
			<image:title><![CDATA[Paying VAT on goods from EU to Northern Ireland]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/relief-for-self-employed-trading-losses/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/1edfd12e-9ac6-4b1a-ad02-22a1e6facd3e.jpg</image:loc>
			<image:title><![CDATA[Relief for self-employed trading losses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/07/beware-requests-from-bogus-charities/</loc>
		<lastmod>2020-12-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/39206d74-d7bd-4842-80ac-64ac7595abe9.jpg</image:loc>
			<image:title><![CDATA[Beware requests from bogus charities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/17/passports-expensive-items/</loc>
		<lastmod>2021-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/783e30b4-5c2d-4acc-88a7-3e94b82b0932.jpg</image:loc>
			<image:title><![CDATA[Passports – expensive items]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/19/construction-services-and-reverse-charge/</loc>
		<lastmod>2021-08-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/69d3f458-3545-433c-98af-084adbb3f361.jpg</image:loc>
			<image:title><![CDATA[Construction services and reverse charge]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/14/business-tax-cuts-from-april-2022/</loc>
		<lastmod>2022-04-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/c25e1948-db7d-4896-b88c-a843b9138792.jpg</image:loc>
			<image:title><![CDATA[Business tax cuts from April 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/01/how-dividends-are-taxed/</loc>
		<lastmod>2022-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/f416dd25-aea8-42d5-b9dd-d1d854ca92a6.jpg</image:loc>
			<image:title><![CDATA[How dividends are taxed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/12/dissolved-companies-and-bona-vacantia/</loc>
		<lastmod>2023-01-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/5f9da7a3-6fc9-49a6-ad1a-0248cd04a32d.jpg</image:loc>
			<image:title><![CDATA[Dissolved companies and bona vacantia]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/11/business-relief-for-iht/</loc>
		<lastmod>2023-05-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/11162c9d-38de-4eac-b6ab-8fcbc6739b7e.jpg</image:loc>
			<image:title><![CDATA[Business Relief for IHT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/07/tax-on-trivial-benefits/</loc>
		<lastmod>2023-09-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/e317135f-220c-4b4c-bd2a-91d381af835b.jpg</image:loc>
			<image:title><![CDATA[Tax on trivial benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/20/tax-consequences-of-loans-to-employees/</loc>
		<lastmod>2023-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/5901c4e6-f79c-4905-9355-0c4f2651b95f.jpg</image:loc>
			<image:title><![CDATA[Tax consequences of loans to employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/16/covid-bounce-back-abuse/</loc>
		<lastmod>2024-04-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/c9f44c85-cdc2-4b35-a3af-c31f85c05312.jpg</image:loc>
			<image:title><![CDATA[COVID Bounce Back abuse]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/carry-corporation-tax-losses-back/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/e82fa473-41b7-4646-821b-f531b696b77b.jpg</image:loc>
			<image:title><![CDATA[Carry Corporation Tax losses back]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/08/double-entry-demystified/</loc>
		<lastmod>2020-12-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/042b6b68-6ecc-40e1-9da6-ee3a84cf1d6e.jpg</image:loc>
			<image:title><![CDATA[Double entry demystified]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/17/covid-beating-the-bug/</loc>
		<lastmod>2021-03-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/a36b764f-1958-4369-ba8f-e8ef33548733.jpg</image:loc>
			<image:title><![CDATA[COVID – beating the bug]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/12/getting-ready-for-customs-declaration-service/</loc>
		<lastmod>2021-08-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/6d2478a3-c86f-46d5-9fce-0a10142a228c.jpg</image:loc>
			<image:title><![CDATA[Getting ready for Customs Declaration Service]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/14/tax-if-you-live-abroad-and-sell-uk-home/</loc>
		<lastmod>2022-04-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/ff1997f5-ec3d-48b5-ab1a-a47c84562153.jpg</image:loc>
			<image:title><![CDATA[Tax if you live abroad and sell UK home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/01/working-from-home/</loc>
		<lastmod>2022-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/23900a5b-f78f-4f72-8bfd-729e4abe4a7d.jpg</image:loc>
			<image:title><![CDATA[Working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/12/new-energy-bills-discount-scheme/</loc>
		<lastmod>2023-01-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/41af2c7e-56cc-417f-a98e-bb2798cb75ff.jpg</image:loc>
			<image:title><![CDATA[New Energy Bills Discount Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/11/what-is-a-p11d/</loc>
		<lastmod>2023-05-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/f353858e-9f6b-49e0-855b-7ad18f02a870.jpg</image:loc>
			<image:title><![CDATA[What is a P11D?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/07/taking-goods-temporarily-out-of-great-britain/</loc>
		<lastmod>2023-09-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/139e3c89-7628-485b-bb7a-9110e37ca2ac.jpg</image:loc>
			<image:title><![CDATA[Taking goods temporarily out of Great Britain]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/12/20/tax-and-duties-on-goods-sent-from-abroad/</loc>
		<lastmod>2023-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/12/a4afc43f-cbe0-4a3e-a19d-f31635d5b763.jpg</image:loc>
			<image:title><![CDATA[Tax and duties on goods sent from abroad]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/16/settling-energy-disputes/</loc>
		<lastmod>2024-04-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/41cebc2f-dc80-42eb-bc68-f7a8b2fdd08c.jpg</image:loc>
			<image:title><![CDATA[Settling energy disputes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/the-private-pensions-annual-allowance/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/b9f336af-78b6-46f2-83a0-8a6420a1372d.jpg</image:loc>
			<image:title><![CDATA[The private pensions’ annual allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/do-you-owe-cgt-on-the-sale-of-a-residential-property/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/d10d1537-5d7e-46fb-bccd-f498c8ef8211.jpg</image:loc>
			<image:title><![CDATA[Do you owe CGT on the sale of a residential property?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/18/rent-a-room-relief/</loc>
		<lastmod>2021-03-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/0b09e4e3-d6e8-4655-b8a7-b9fd57e42509.jpg</image:loc>
			<image:title><![CDATA[Rent-a-room relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/12/130-tax-relief-for-companies/</loc>
		<lastmod>2021-08-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/305befdf-17c7-4062-9364-06f784efd62e.jpg</image:loc>
			<image:title><![CDATA[130% tax relief for companies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/14/check-your-income-tax-for-current-year/</loc>
		<lastmod>2022-04-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/eaa7be17-f2d6-4d80-a4c7-6ebdf1100b3b.jpg</image:loc>
			<image:title><![CDATA[Check your Income Tax for current year]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/01/still-time-to-claim-super-deduction/</loc>
		<lastmod>2022-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/a08430b3-de5b-4aa8-b3c7-8c5455e8f55b.jpg</image:loc>
			<image:title><![CDATA[Still time to claim super-deduction]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/12/a-definition-of-trusts/</loc>
		<lastmod>2023-01-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/5258875d-1b32-46b6-90df-436ddcb1a3a4.jpg</image:loc>
			<image:title><![CDATA[A definition of trusts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/15/tax-diary-june-july-2023/</loc>
		<lastmod>2023-05-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/fb3e15da-e86e-4bdd-9752-85e273d229e7.jpg</image:loc>
			<image:title><![CDATA[Tax Diary June/July 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/07/business-asset-disposals-taxed-at-10/</loc>
		<lastmod>2023-09-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/d50c659c-0bf9-43c9-9f0f-b10666e63ec2.jpg</image:loc>
			<image:title><![CDATA[Business asset disposals taxed at 10%]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/02/claiming-relief-for-work-related-expenses/</loc>
		<lastmod>2024-01-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/6719055b-6887-47a5-a255-dced730b2fda.jpg</image:loc>
			<image:title><![CDATA[Claiming relief for work related expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/tax-diary-may-june-2024/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/6599a80a-4f8d-4458-9baa-a0ca2785b959.jpg</image:loc>
			<image:title><![CDATA[Tax Diary May/June 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/free-domestic-abuse-advice-line-for-employers/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/eb294dde-6e4e-498b-ac1a-fb5a446912ce.jpg</image:loc>
			<image:title><![CDATA[Free domestic abuse advice line for employers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/vat-on-delivery-charges/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/f618c010-34c7-439c-8c22-9ce4022c0c11.jpg</image:loc>
			<image:title><![CDATA[VAT on delivery charges]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/18/tax-free-property-and-trading-income/</loc>
		<lastmod>2021-03-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/a0f56ae4-1378-4c20-821e-c3e91c25a8af.jpg</image:loc>
			<image:title><![CDATA[Tax-free property and trading income]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/12/expenses-you-can-and-cannot-claim-against-property-rents/</loc>
		<lastmod>2021-08-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/103156ea-67fd-41fb-88be-37ecf0030b65.jpg</image:loc>
			<image:title><![CDATA[Expenses you can and cannot claim against property rents]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/14/hmrc-names-avoidance-scheme-promoters/</loc>
		<lastmod>2022-04-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[HMRC names avoidance scheme promoters]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/01/farming-using-the-herd-basis/</loc>
		<lastmod>2022-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/26ba6626-4db6-4137-a6fd-466cc4aa8b56.jpg</image:loc>
			<image:title><![CDATA[Farming – using the herd basis]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/17/new-laws-to-mitigate-disruption-during-public-service-strikes/</loc>
		<lastmod>2023-01-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/3ac6b3ea-a2c3-48eb-8306-70b72c794335.jpg</image:loc>
			<image:title><![CDATA[New laws to mitigate disruption during public service strikes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/18/hmrc-interest-rates-increase-again/</loc>
		<lastmod>2023-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/015e9c75-c95b-4809-adb4-ee8bb507292d.jpg</image:loc>
			<image:title><![CDATA[HMRC interest rates increase again]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/07/closing-a-limited-company/</loc>
		<lastmod>2023-09-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/9ed15fed-8949-4e65-ab36-ee75e10b477d.jpg</image:loc>
			<image:title><![CDATA[Closing a limited company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/02/be-wary-of-rogue-business-rates-agents/</loc>
		<lastmod>2024-01-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/3aff1ac9-ded9-41c1-9727-7382dcf31fc6.jpg</image:loc>
			<image:title><![CDATA[Be wary of rogue business rates agents]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/payrolling-employee-expenses-and-benefits/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/e1b07ab4-a13e-413a-a9de-f574676ae53a.jpg</image:loc>
			<image:title><![CDATA[Payrolling employee expenses and benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/17/coronavirus-testing-guidance-for-employers/</loc>
		<lastmod>2020-09-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/3c607e5e-4bc9-4dc2-8054-0db84f97d974.jpg</image:loc>
			<image:title><![CDATA[Coronavirus testing guidance for employers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/could-the-trader-support-service-help-your-business/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/e8ae59ff-0beb-4d4e-995c-7cc3727d821c.jpg</image:loc>
			<image:title><![CDATA[Could the Trader Support Service help your business?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/18/tax-free-mileage-expenses/</loc>
		<lastmod>2021-03-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/19145904-d627-449a-910d-dc3efe2620e6.jpg</image:loc>
			<image:title><![CDATA[Tax-free mileage expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/12/finding-your-national-insurance-number/</loc>
		<lastmod>2021-08-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/b8e9b38a-7489-4038-958a-560b547be26c.jpg</image:loc>
			<image:title><![CDATA[Finding your National Insurance number]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/14/nic-relief-if-employing-veterans/</loc>
		<lastmod>2022-04-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/803f7d3a-d7b2-40c5-96e6-38c12f4324e4.jpg</image:loc>
			<image:title><![CDATA[NIC relief if employing veterans]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/01/overdrawn-directors-loan-account/</loc>
		<lastmod>2022-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/a3b8b277-231d-4454-8c89-bd008d932ad5.jpg</image:loc>
			<image:title><![CDATA[Overdrawn director's loan account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/tax-diary-february-march-2023/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/1fdeb74b-1748-4faf-bc41-8c94270e7fea.jpg</image:loc>
			<image:title><![CDATA[Tax Diary February/March 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/18/filing-deadline-for-share-scheme-operators/</loc>
		<lastmod>2023-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/a66bfd7d-688f-456f-a915-96cb1e2180b0.jpg</image:loc>
			<image:title><![CDATA[Filing deadline for share scheme operators]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/07/tax-when-you-sell-property/</loc>
		<lastmod>2023-09-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/a02b50c5-2a18-4cca-8642-57ff29fe6d85.jpg</image:loc>
			<image:title><![CDATA[Tax when you sell property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/do-you-need-to-register-for-vat-in-2024/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/e6e38819-23ae-4781-8c83-13ab3cc7fde9.jpg</image:loc>
			<image:title><![CDATA[Do you need to register for VAT in 2024?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/changes-to-scottish-income-tax-rates-2024-25/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/6d31e357-0ba5-4f7a-b534-2cd8fa0e6089.jpg</image:loc>
			<image:title><![CDATA[Changes to Scottish Income Tax rates 2024-25]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/tax-and-divorce/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/1cb5fad7-d2b4-4309-b6df-7772eef597d7.jpg</image:loc>
			<image:title><![CDATA[Tax and divorce]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/new-christmas-grant-for-pubs/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/136749ca-2aec-4e86-933a-85fabf2e4a8d.jpg</image:loc>
			<image:title><![CDATA[New Christmas grant for pubs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/18/expenditure-disallowed/</loc>
		<lastmod>2021-03-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/00509a2f-2cd2-46c4-9e85-33a1f3069263.jpg</image:loc>
			<image:title><![CDATA[Expenditure disallowed]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/12/who-can-use-vat-annual-accounting-scheme/</loc>
		<lastmod>2021-08-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/d7f7863a-a9b1-41d6-ab13-4b33333dbe6c.jpg</image:loc>
			<image:title><![CDATA[Who can use VAT annual accounting scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/14/when-does-a-partnership-exist/</loc>
		<lastmod>2022-04-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/8c3912c3-b71c-4c4f-b3f6-4acde8ed53d8.jpg</image:loc>
			<image:title><![CDATA[When does a partnership exist?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/01/company-share-option-plans/</loc>
		<lastmod>2022-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/ec863c68-6142-476d-bdfe-be6d8b2dc9f3.jpg</image:loc>
			<image:title><![CDATA[Company Share Option Plans]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/exempt-transfers-between-siblings/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/9f994de2-e96b-49e5-b51f-1632a115bfe1.jpg</image:loc>
			<image:title><![CDATA[Exempt transfers between siblings]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/18/check-your-nic-record/</loc>
		<lastmod>2023-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/a6da2bb1-1940-44b5-8335-1f8a182bfac0.jpg</image:loc>
			<image:title><![CDATA[Check your NIC record]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/12/companies-house-fees-increase/</loc>
		<lastmod>2023-09-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/690580f6-f05d-474c-b036-4ab69c6772bc.jpg</image:loc>
			<image:title><![CDATA[Companies House fees increase?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/utilise-your-2023-24-iht-reliefs/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/c1664290-7eeb-430d-98ca-6944aee688f1.jpg</image:loc>
			<image:title><![CDATA[Utilise your 2023-24 IHT reliefs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/taxable-employment-benefits-from-april-2026/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/84790932-3e0e-45e3-98ab-3d2d3e73db4d.jpg</image:loc>
			<image:title><![CDATA[Taxable employment benefits from April 2026]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/kickstart-scheme-officially-launched/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/ddb7d0a4-478f-4f4b-98b5-b6bf27ef1267.jpg</image:loc>
			<image:title><![CDATA[Kickstart scheme officially launched]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/hmrc-crackdown-on-avoidance-schemes/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/e3a32b13-917c-4191-8868-fd425ad6880d.jpg</image:loc>
			<image:title><![CDATA[HMRC crackdown on avoidance schemes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/18/changing-accounting-date/</loc>
		<lastmod>2021-03-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/f954dca8-3235-4ab9-96d9-94555f68b054.jpg</image:loc>
			<image:title><![CDATA[Changing accounting date]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/08/12/goodwill-and-corporation-tax/</loc>
		<lastmod>2021-08-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/08/ed74da95-5488-462a-91a3-368600f84772.jpg</image:loc>
			<image:title><![CDATA[Goodwill and Corporation Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/21/asset-disposals-not-subject-to-capital-gains-tax/</loc>
		<lastmod>2022-04-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/345200ca-f861-4ece-85a8-8f297c443018.jpg</image:loc>
			<image:title><![CDATA[Asset disposals not subject to Capital Gains Tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/paye-settlement-agreements/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[PAYE Settlement Agreements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/scottish-child-payment/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/76449350-cb57-490a-acb1-89cb92f0c463.jpg</image:loc>
			<image:title><![CDATA[Scottish Child Payment]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/18/consultation-on-taxation-of-cryptoasset-loans/</loc>
		<lastmod>2023-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/dd0236e0-7112-4468-90a4-a48209db1d13.jpg</image:loc>
			<image:title><![CDATA[Consultation on taxation of cryptoasset loans]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/13/tax-diary-october-november-2023/</loc>
		<lastmod>2023-09-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/ff2870b0-5dfc-4613-b5e4-56fe3906edee.jpg</image:loc>
			<image:title><![CDATA[Tax Diary October/November 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/what-happens-if-your-income-exceeds-100k-2023-24/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/48906666-bb14-40b7-9e32-0ed27221a109.jpg</image:loc>
			<image:title><![CDATA[What happens if your income exceeds £100K 2023-24?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/view-and-prove-your-immigration-status/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/221d7059-a085-45a1-9cc7-63611d370c06.jpg</image:loc>
			<image:title><![CDATA[View and prove your immigration status]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/changes-to-vat-partial-exemption/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/c69916e6-5b5c-4819-9199-00f99aaa19f5.jpg</image:loc>
			<image:title><![CDATA[Changes to VAT partial exemption]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/correcting-errors-on-vat-returns/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/2ae630ce-1ec9-4c58-861b-b13e28f2d71f.jpg</image:loc>
			<image:title><![CDATA[Correcting errors on VAT returns]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/18/reminder-of-eight-step-export-routine/</loc>
		<lastmod>2021-03-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/c1bd9208-f84f-4dcd-9237-fd66f330d74b.jpg</image:loc>
			<image:title><![CDATA[Reminder of eight-step export routine]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/21/dividend-tax-increase-from-6-april-2022/</loc>
		<lastmod>2022-04-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/d8367b29-7734-4f5a-bd15-4388911ad859.jpg</image:loc>
			<image:title><![CDATA[Dividend tax increase from 6 April 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/back-to-school-help-with-childcare-costs/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/40fd6e18-d675-489b-a772-399e399e4919.jpg</image:loc>
			<image:title><![CDATA[Back to school – help with childcare costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/25/new-warnings-from-hmrc-re-tax-fraudsters/</loc>
		<lastmod>2021-11-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/b78ff857-eb9b-4f34-bedf-2a5293d79c58.jpg</image:loc>
			<image:title><![CDATA[New warnings from HMRC re tax fraudsters]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/paye-and-overseas-employees/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/e1975ce7-5245-4a58-898b-daddfcd1db00.jpg</image:loc>
			<image:title><![CDATA[PAYE and overseas employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/18/capital-gains-during-separation-and-divorce/</loc>
		<lastmod>2023-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/431047ca-c7fa-4ea4-9df8-eb931b1b42c0.jpg</image:loc>
			<image:title><![CDATA[Capital Gains during separation and divorce]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/12/clampdown-on-fake-reviews-and-hidden-fees/</loc>
		<lastmod>2023-09-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/a231a287-1074-4aa1-bcff-d653cb31878c.jpg</image:loc>
			<image:title><![CDATA[Clampdown on fake reviews and hidden fees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/spring-budget-2024/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/ad3fd4df-5235-401a-bb5f-4aee00ffd0cc.jpg</image:loc>
			<image:title><![CDATA[Spring Budget 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/post-transaction-valuation-checks/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/15872cbd-8555-4953-87f9-f3132857b7d3.jpg</image:loc>
			<image:title><![CDATA[Post Transaction Valuation Checks]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/new-payments-for-people-self-isolating/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/e0a698c6-e9a4-4844-be93-4cf3d3eb507d.jpg</image:loc>
			<image:title><![CDATA[New payments for people self-isolating]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/sdlt-change-for-mixed-use-buildings/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/45c10fc4-d8ca-4f57-bf6b-c62911b4816b.jpg</image:loc>
			<image:title><![CDATA[SDLT change for mixed use buildings]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/23/what-would-a-business-vaccine-aim-to-prevent/</loc>
		<lastmod>2021-03-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/637cdda4-6b6f-4a09-96e5-23b8f474837f.jpg</image:loc>
			<image:title><![CDATA[What would a business vaccine aim to prevent?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/21/tax-free-mileage-expenses/</loc>
		<lastmod>2022-04-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/19ac5414-c444-4122-86b7-e537b0cbe502.jpg</image:loc>
			<image:title><![CDATA[Tax-free mileage expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/interest-rates-on-student-loans-from-september-2022/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/4be1cfde-df8f-474a-bd43-cacf021c43a6.jpg</image:loc>
			<image:title><![CDATA[Interest rates on student loans from September 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/25/teesside-freeport-open-for-business/</loc>
		<lastmod>2021-11-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/1aac00d9-308f-4f30-bc4c-b8a31fa908e2.jpg</image:loc>
			<image:title><![CDATA[Teesside Freeport open for business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/registering-as-an-overseas-company/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/99acae6a-4a40-407c-a909-b7384f5c918e.jpg</image:loc>
			<image:title><![CDATA[Registering as an overseas company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/18/tax-on-public-transport-season-tickets/</loc>
		<lastmod>2023-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/3aad5605-97ec-4fd1-a5f6-1b689fbce96b.jpg</image:loc>
			<image:title><![CDATA[Tax on public transport season tickets]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/14/calculate-tax-on-company-cars/</loc>
		<lastmod>2023-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/e6e657ba-b174-4e51-8985-1abdaf3bc9ae.jpg</image:loc>
			<image:title><![CDATA[Calculate tax on company cars]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/flat-rate-scheme-annual-review/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/41acb454-c40b-4be7-b417-9f4cec579ea9.jpg</image:loc>
			<image:title><![CDATA[Flat Rate Scheme annual review]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/18/class-4-nics-who-is-liable/</loc>
		<lastmod>2024-04-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/57e33ff0-98cd-4948-bc40-6e4ded8c8d87.jpg</image:loc>
			<image:title><![CDATA[Class 4 NICs who is liable?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/changes-to-emi-working-time-arrangements/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/72e12c3f-5e5f-4d84-8a52-7fbc8ea8d714.jpg</image:loc>
			<image:title><![CDATA[Changes to EMI working time arrangements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/10/employing-domestic-staff/</loc>
		<lastmod>2020-12-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/4a3d620c-ecbd-4d3b-960f-c286a5f5f374.jpg</image:loc>
			<image:title><![CDATA[Employing domestic staff]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/disposing-of-garden-or-grounds/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/5f28dc2c-4b6f-444f-9d63-aa96416039ca.jpg</image:loc>
			<image:title><![CDATA[Disposing of garden or grounds]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/21/basic-principles-of-domicile/</loc>
		<lastmod>2022-04-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/8ed5f6c3-d616-4b12-8da4-893530d1265e-1.jpg</image:loc>
			<image:title><![CDATA[Basic principles of domicile]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/uk-residence-and-tax/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/29dd925a-f5f2-4272-a5d1-5243dafdf42b.jpg</image:loc>
			<image:title><![CDATA[UK residence and tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/25/what-is-a-tax-calculation/</loc>
		<lastmod>2021-11-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/1d03507a-6ce7-4877-9a0a-9144d4b43a93.jpg</image:loc>
			<image:title><![CDATA[What is a tax calculation?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/check-if-a-company-is-being-liquidated/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/b8adee5b-18fb-478e-a1bc-3b620dd605be.jpg</image:loc>
			<image:title><![CDATA[Check if a company is being liquidated]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/17/tax-by-stealth/</loc>
		<lastmod>2023-05-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/7869e0e6-2baa-42c7-8a61-6225574c8b3c.jpg</image:loc>
			<image:title><![CDATA[Tax by stealth]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/14/paying-tax-by-debit-card-or-business-credit-card/</loc>
		<lastmod>2023-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/ad80596d-edbe-428d-9c5f-42839e560167.jpg</image:loc>
			<image:title><![CDATA[Paying tax by debit card or business credit card]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/scottish-budget-2024-25/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/6d31e357-0ba5-4f7a-b534-2cd8fa0e6089.jpg</image:loc>
			<image:title><![CDATA[Scottish Budget 2024-25]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/25/childcare-account-chores/</loc>
		<lastmod>2024-04-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/a331ee94-2787-40aa-bb30-fd3c097b56e0.jpg</image:loc>
			<image:title><![CDATA[Childcare Account chores]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/new-advisory-fuel-rates-published/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/fd0ae047-5730-47fa-821e-c5e14557069a.jpg</image:loc>
			<image:title><![CDATA[New advisory fuel rates published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/smp-sap-ssp-shpp-spbp-and-ssp-to-rise-from-april-2021/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/63e59109-a844-4604-a953-683f30fd2888.jpg</image:loc>
			<image:title><![CDATA[SMP, SAP, SSP, ShPP, SPBP and SSP to rise from April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/have-you-claimed-too-much-from-furlough-scheme/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/e7c2f0a4-73ff-472c-b59c-d1f677d58923.jpg</image:loc>
			<image:title><![CDATA[Have you claimed too much from furlough scheme?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/21/planning-for-basis-period-reform/</loc>
		<lastmod>2022-04-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/c65d9fb2-07b7-4c20-9372-538f34a7ba1d.jpg</image:loc>
			<image:title><![CDATA[Planning for Basis Period reform]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/vat-capital-goods-scheme/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/018e5695-3a02-4d46-98dd-5ec2fe77927d.jpg</image:loc>
			<image:title><![CDATA[VAT Capital Goods Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/25/structures-and-buildings-allowance-qualifying-expenditure/</loc>
		<lastmod>2021-11-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/2ab05c3c-1fba-431d-b428-2851ab501f36.jpg</image:loc>
			<image:title><![CDATA[Structures and Buildings Allowance qualifying expenditure]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/19/actors-and-entertainers-profession-or-employment/</loc>
		<lastmod>2023-01-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/02851c2a-a21e-4f4a-8a19-2160928d021f.jpg</image:loc>
			<image:title><![CDATA[Actors and entertainers – profession or employment]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/14/checking-your-national-insurance-record/</loc>
		<lastmod>2023-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/29dd925a-f5f2-4272-a5d1-5243dafdf42b.jpg</image:loc>
			<image:title><![CDATA[Checking your National Insurance record]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/04/welsh-budget-2024-25/</loc>
		<lastmod>2024-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/21d2c738-3a49-4ff2-bc9b-203f2f90b14d.jpg</image:loc>
			<image:title><![CDATA[Welsh Budget 2024-25]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/25/dos-and-donts-for-standard-visitors-to-the-uk/</loc>
		<lastmod>2024-04-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/b3983ba6-42fd-4bd4-bcf8-03b3b6ae9dcb.jpg</image:loc>
			<image:title><![CDATA[Do’s and don’ts for Standard Visitors to the UK]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/property-income-split-for-couples/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/99e97596-8a9c-471a-82b3-8cf9a03970b6.jpg</image:loc>
			<image:title><![CDATA[Property income split for couples]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/accounting-for-import-vat-on-your-vat-return/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/4524e7cf-cf83-4e41-92b5-02cb39cb3048.jpg</image:loc>
			<image:title><![CDATA[Accounting for import VAT on your VAT return]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/consider-signing-up-to-proof-scheme/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/72e12c3f-5e5f-4d84-8a52-7fbc8ea8d714.jpg</image:loc>
			<image:title><![CDATA[Consider signing up to PROOF scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/21/demergers/</loc>
		<lastmod>2022-04-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/00700969-c790-4b2b-b566-e9fa9ac8a2b8.jpg</image:loc>
			<image:title><![CDATA[Demergers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/accommodation-expenses-and-benefits/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/444e01f7-612c-4c86-8623-706a922bc509.jpg</image:loc>
			<image:title><![CDATA[Accommodation expenses and benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/24/action-to-contain-cost-of-living-pressures-groceries/</loc>
		<lastmod>2023-05-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/d65d9c8d-12e9-4a3f-b2a2-f05b54b1d412.jpg</image:loc>
			<image:title><![CDATA[Action to contain cost of living pressures – groceries]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/25/cgt-roll-over-relief/</loc>
		<lastmod>2021-11-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/a019c84d-fb60-403f-bc97-87426cf22c4b.jpg</image:loc>
			<image:title><![CDATA[CGT Roll-over Relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/23/ways-you-can-count-on-us/</loc>
		<lastmod>2023-01-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/d473e0b3-e53b-440d-af9c-ee3a402a6b24.jpg</image:loc>
			<image:title><![CDATA[Ways you can count on us…]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/14/who-is-a-scottish-taxpayer/</loc>
		<lastmod>2023-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/966986e5-c288-43ad-893c-06a7d6079b2e.jpg</image:loc>
			<image:title><![CDATA[Who is a Scottish taxpayer?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/09/setting-up-a-payment-plan-with-hmrc/</loc>
		<lastmod>2024-01-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/ad812cfb-44b0-4170-aeb2-d5cb56557532.jpg</image:loc>
			<image:title><![CDATA[Setting up a payment plan with HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/25/bikes-for-employees/</loc>
		<lastmod>2024-04-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/e9f37ecf-f470-48f0-b0e8-9843af19e96b.jpg</image:loc>
			<image:title><![CDATA[Bikes for employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/02/vehicles-parked-on-pavements/</loc>
		<lastmod>2020-09-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/d94138f3-f5c1-478a-8ad7-52f73379439e.jpg</image:loc>
			<image:title><![CDATA[Vehicles parked on pavements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/are-you-ready-to-make-customs-declarations/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/af2700e3-7a14-4217-bb86-8a308f7a7e44.jpg</image:loc>
			<image:title><![CDATA[Are you ready to make customs declarations?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/calculating-minimum-wage-if-paid-annual-salary/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/ef55d4bf-2f05-409e-86ae-76b42577c706.jpg</image:loc>
			<image:title><![CDATA[Calculating Minimum Wage if paid annual salary]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/26/tax-diary-may-june-2022/</loc>
		<lastmod>2022-04-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/45fd4227-6b8b-4be0-91af-8ae76cb5a4d6.jpg</image:loc>
			<image:title><![CDATA[Tax Diary May/June 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/08/tackling-the-cost-of-living-crisis/</loc>
		<lastmod>2022-09-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/2f5bc366-5968-48a3-8c6a-02f46b01f967.jpg</image:loc>
			<image:title><![CDATA[Tackling the cost-of-living crisis]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/24/the-importance-of-being-interested/</loc>
		<lastmod>2023-05-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/d473e0b3-e53b-440d-af9c-ee3a402a6b24.jpg</image:loc>
			<image:title><![CDATA[The importance of being interested]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/25/iht-and-domicile/</loc>
		<lastmod>2021-11-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/1cf00efc-37f2-4147-9b96-a1598c35ed51.jpg</image:loc>
			<image:title><![CDATA[IHT and domicile]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/26/new-green-freeports-for-scotland/</loc>
		<lastmod>2023-01-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/6d31e357-0ba5-4f7a-b534-2cd8fa0e6089.jpg</image:loc>
			<image:title><![CDATA[New Green Freeports for Scotland]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/14/what-is-a-trust/</loc>
		<lastmod>2023-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/03fab1e5-8e0b-4320-bd0a-3aaacf47448a.jpg</image:loc>
			<image:title><![CDATA[What is a trust?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/09/using-your-vehicle-for-work-related-journeys/</loc>
		<lastmod>2024-01-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/fd0ae047-5730-47fa-821e-c5e14557069a.jpg</image:loc>
			<image:title><![CDATA[Using your vehicle for work related journeys]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/25/tax-free-home-sales/</loc>
		<lastmod>2024-04-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/b693dd87-9f8f-406b-83b8-208ebc863838.jpg</image:loc>
			<image:title><![CDATA[Tax-free home sales]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/01/travel-to-eu-after-1-january-2021/</loc>
		<lastmod>2020-09-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/88c00ca7-d80c-4a46-9767-6d6129a40629.jpg</image:loc>
			<image:title><![CDATA[Travel to EU after 1 January 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/tax-free-gifts-for-christmas/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/f295baec-765c-43e6-9d63-2b161a247d71.jpg</image:loc>
			<image:title><![CDATA[Tax-free gifts for Christmas]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/incorporation-relief/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/b8e9b38a-7489-4038-958a-560b547be26c.jpg</image:loc>
			<image:title><![CDATA[Incorporation relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/28/reclaiming-vat/</loc>
		<lastmod>2022-04-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/c9981c84-49d3-4578-a8cc-5ffd93a2422b.jpg</image:loc>
			<image:title><![CDATA[Reclaiming VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/15/her-majesty-queen-elizabeth-iis-state-funeral/</loc>
		<lastmod>2022-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/d44ff201-dce8-4647-b924-4746489e3a4b.jpg</image:loc>
			<image:title><![CDATA[Her Majesty Queen Elizabeth II’s State Funeral]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/25/claim-a-tax-refund-for-work-expenses/</loc>
		<lastmod>2023-05-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/c293405d-398c-406c-970b-dc9d48543b83.jpg</image:loc>
			<image:title><![CDATA[Claim a tax refund for work expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/21/tax-diary-december-2021-january-2022/</loc>
		<lastmod>2021-11-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/258e5e58-b617-4e4f-b19d-371de66269d2.jpg</image:loc>
			<image:title><![CDATA[Tax Diary December 2021/January 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/26/corporation-tax-changes-april-2023/</loc>
		<lastmod>2023-01-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/112df10e-3003-4abb-bc31-6d352a39bdb3.jpg</image:loc>
			<image:title><![CDATA[Corporation Tax changes April 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/14/autumn-statement-2023/</loc>
		<lastmod>2023-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/baf49de9-e801-4448-90e0-92ebe607c04a.jpg</image:loc>
			<image:title><![CDATA[Autumn Statement 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/less-than-one-month-to-tax-return-filing-deadline/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/fc2fc3fb-045e-4e23-9f29-0c0ed4d5ad6b.jpg</image:loc>
			<image:title><![CDATA[Less than one month to tax return filing deadline]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/25/transferring-unused-nil-rate-band-for-iht/</loc>
		<lastmod>2024-04-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/a9fe961a-489c-4e7f-9bfc-6134a5f2aa2b.jpg</image:loc>
			<image:title><![CDATA[Transferring unused nil rate band for IHT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/27/access-to-work-scheme-extended-to-working-from-home/</loc>
		<lastmod>2020-08-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/051c3aa8-feaf-4876-a918-f1218921695f.jpg</image:loc>
			<image:title><![CDATA[Access to Work scheme extended to working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/consultations-to-crack-down-on-fraud-announced/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/a9607481-413c-452a-b4f0-eaba099e0512.jpg</image:loc>
			<image:title><![CDATA[Consultations to crack down on fraud announced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/flat-rate-scheme-limited-cost-trader-check/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/8f33365b-2164-4683-bab3-0acb0230cdb3.jpg</image:loc>
			<image:title><![CDATA[Flat Rate Scheme limited cost trader check]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/28/tell-hmrc-if-your-company-is-dormant/</loc>
		<lastmod>2022-04-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/f9fc6fff-f1fc-41b1-b86f-3477a3ff5258.jpg</image:loc>
			<image:title><![CDATA[Tell HMRC if your company is dormant]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/15/sponsoring-a-charity/</loc>
		<lastmod>2022-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/1a5710d5-8816-438f-a564-8f8dbb9922df.jpg</image:loc>
			<image:title><![CDATA[Sponsoring a charity]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/25/new-patents-service/</loc>
		<lastmod>2023-05-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/6383d789-3624-41e8-85fd-9287f00f609a.jpg</image:loc>
			<image:title><![CDATA[New patents service]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/smp-sap-spp-shpp-spbp-and-ssp-to-rise-from-april-2022/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/28775ac0-49f8-40a1-9a63-416b198fffd5.jpg</image:loc>
			<image:title><![CDATA[SMP, SAP, SPP, ShPP, SPBP and SSP to rise from April 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/26/new-business-energy-bills-discount-scheme/</loc>
		<lastmod>2023-01-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/4f5c56e4-1071-4de9-8929-084786e2ffd4.jpg</image:loc>
			<image:title><![CDATA[New business Energy Bills Discount Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/19/changes-afoot-at-companies-house/</loc>
		<lastmod>2023-09-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/1805b400-0d58-4590-929f-7c5e219f3a51.jpg</image:loc>
			<image:title><![CDATA[Changes afoot at Companies House]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/vat-on-period-products-scrapped/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/bba52823-5845-4712-9fd6-9981c0ddcc68.jpg</image:loc>
			<image:title><![CDATA[VAT on period products scrapped]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/25/checking-your-national-insurance-records/</loc>
		<lastmod>2024-04-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/716a0415-64ba-4581-90e3-cc33d2fb6f24.jpg</image:loc>
			<image:title><![CDATA[Checking your National Insurance records]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/27/redundancy-factsheets-for-employers-and-employees/</loc>
		<lastmod>2020-08-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/9087da48-0aba-469a-ac60-567d20915e08.jpg</image:loc>
			<image:title><![CDATA[Redundancy factsheets for employers and employees]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/export-finance-for-smaller-businesses/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/27366ea4-c6ce-4ed0-adaa-6e55a5ac4b38.jpg</image:loc>
			<image:title><![CDATA[Export finance for smaller businesses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/03/25/tax-diary-march-april-2021/</loc>
		<lastmod>2021-03-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/03/1de2d5ba-eec8-469f-af87-810546aee94d.jpg</image:loc>
			<image:title><![CDATA[Tax Diary March/April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/28/paye-settlement-agreements/</loc>
		<lastmod>2022-04-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/c009ceff-2870-496d-82da-b58d67e283e2.jpg</image:loc>
			<image:title><![CDATA[PAYE settlement agreements]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/15/goods-sent-from-abroad/</loc>
		<lastmod>2022-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/115317c1-aa44-421e-9ce4-cef6b738b6f9.jpg</image:loc>
			<image:title><![CDATA[Goods sent from abroad]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/25/gift-aid-tax-benefits/</loc>
		<lastmod>2023-05-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/39206d74-d7bd-4842-80ac-64ac7595abe9.jpg</image:loc>
			<image:title><![CDATA[Gift aid tax benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/who-needs-to-register-for-self-assessment/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/c45c791f-c985-4be6-aefa-996eb913c783.jpg</image:loc>
			<image:title><![CDATA[Who needs to register for Self-Assessment]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/26/rd-tax-consultation-launched/</loc>
		<lastmod>2023-01-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/11162c9d-38de-4eac-b6ab-8fcbc6739b7e.jpg</image:loc>
			<image:title><![CDATA[R&amp;D tax consultation launched]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/21/change-to-company-accounts-filing/</loc>
		<lastmod>2023-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/bf0d4699-df89-48ba-b5cf-70e737b07281.jpg</image:loc>
			<image:title><![CDATA[Change to Company Accounts filing]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/national-insurance-and-tax-after-state-pension-age/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/4528b280-a4bd-4d83-9869-d6caaf437aa7.jpg</image:loc>
			<image:title><![CDATA[National Insurance and tax after State Pension Age]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/24/tipping-boost/</loc>
		<lastmod>2024-04-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/a248326d-6ca2-4ef2-8b2c-4dc01ab05798.jpg</image:loc>
			<image:title><![CDATA[Tipping boost]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/27/tax-diary-september-october-2020/</loc>
		<lastmod>2020-08-27T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/3945ef90-9ba7-4202-97aa-88d0eb01bae8.jpg</image:loc>
			<image:title><![CDATA[Tax Diary September/October 2020]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/what-is-tangible-moveable-property/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/083d3a04-ba02-49ac-944e-8fb072a8aa8f.jpg</image:loc>
			<image:title><![CDATA[What is Tangible Moveable Property?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/01/5-late-penalties-apply-from-1-april-2021/</loc>
		<lastmod>2021-04-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/f6000f34-1da5-4d8c-9df4-ab56eac27bea.jpg</image:loc>
			<image:title><![CDATA[5% late penalties apply from 1 April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/28/accountancy-expenses-arising-out-of-an-enquiry/</loc>
		<lastmod>2022-04-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/4693369c-4a58-454e-b99d-e730192dfc32.jpg</image:loc>
			<image:title><![CDATA[Accountancy expenses arising out of an enquiry]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/15/the-pension-savings-annual-allowance/</loc>
		<lastmod>2022-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/63a23af0-c71a-4729-b612-2440ca0da5bd.jpg</image:loc>
			<image:title><![CDATA[The pension savings annual allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/25/residence-affects-income-tax-in-uk/</loc>
		<lastmod>2023-05-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/265cf9bf-e44f-4f17-9883-750a7ec85057.jpg</image:loc>
			<image:title><![CDATA[Residence affects Income Tax in UK]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/carry-back-charitable-donations/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/e0a698c6-e9a4-4844-be93-4cf3d3eb507d.jpg</image:loc>
			<image:title><![CDATA[Carry-back charitable donations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/26/five-more-tax-avoidance-schemes-named-by-hmrc/</loc>
		<lastmod>2023-01-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/2e2270f3-e8aa-4664-b71a-3123d061a854.jpg</image:loc>
			<image:title><![CDATA[Five more tax avoidance schemes named by HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/21/activities-subject-to-the-scope-of-vat/</loc>
		<lastmod>2023-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/c7b1007f-2364-4c94-9275-9d1615daef09.jpg</image:loc>
			<image:title><![CDATA[Activities subject to the scope of VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/business-asset-disposal-relief/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/8faf6783-4d25-4679-9e7e-7fce2c5de104.jpg</image:loc>
			<image:title><![CDATA[Business Asset Disposal Relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/24/smart-energy/</loc>
		<lastmod>2024-04-24T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/0ab676b1-eae7-4130-ae02-f2f7e3884801.jpg</image:loc>
			<image:title><![CDATA[Smart energy]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/26/teenagers-to-get-access-to-child-trust-funds/</loc>
		<lastmod>2020-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/3bcc07f8-6c18-45d3-ad8e-a946d2b6111d.jpg</image:loc>
			<image:title><![CDATA[Teenagers to get access to Child Trust Funds]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/uk-vat-claims-by-non-eu-businesses/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/e02ca455-c305-46d7-984f-3107355c15b2.jpg</image:loc>
			<image:title><![CDATA[UK VAT claims by non-EU businesses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/01/new-support-for-high-streets-and-sea-side-towns/</loc>
		<lastmod>2021-04-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/371f9043-b008-4a0d-9cbd-f70624ba3cbf.jpg</image:loc>
			<image:title><![CDATA[New support for High Streets and sea-side towns]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/28/check-which-eori-number-is-required/</loc>
		<lastmod>2022-04-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/5706a728-beac-4344-a19e-707cc17679d6.jpg</image:loc>
			<image:title><![CDATA[Check which EORI number is required]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/15/hmrcs-shared-workspace/</loc>
		<lastmod>2022-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/4f3ddd3b-1862-4991-ad6c-e1197ca69629.jpg</image:loc>
			<image:title><![CDATA[HMRC’s shared workspace]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/25/clearance-to-secure-exempt-distribution-status/</loc>
		<lastmod>2023-05-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/57a2e57f-7434-42a6-a776-e8f9c15963df.jpg</image:loc>
			<image:title><![CDATA[Clearance to secure exempt distribution status]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/can-you-claim-the-marriage-allowance/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/97e3f7cf-d55a-4fb0-8ed3-2cc09a25a7cc.jpg</image:loc>
			<image:title><![CDATA[Can you claim the Marriage Allowance?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/26/what-is-a-post-transaction-valuation-check/</loc>
		<lastmod>2023-01-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/e30ca542-508b-448f-afa9-67a2c564ff69.jpg</image:loc>
			<image:title><![CDATA[What is a Post Transaction Valuation Check?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/21/tax-on-incentive-rewards/</loc>
		<lastmod>2023-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/efad718f-704a-4933-bd0a-5d90af177a26.jpg</image:loc>
			<image:title><![CDATA[Tax on incentive rewards]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/beware-higher-rate-tax-on-dividends/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/2e2270f3-e8aa-4664-b71a-3123d061a854.jpg</image:loc>
			<image:title><![CDATA[Beware higher rate tax on dividends]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/30/free-management-course-for-smes/</loc>
		<lastmod>2024-04-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/567899af-05fb-4619-97e9-e89a451dc37f.jpg</image:loc>
			<image:title><![CDATA[Free management course for SMEs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/26/did-you-benefit-from-the-eat-out-campaign/</loc>
		<lastmod>2020-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/5b5ea8ea-ecf0-46d2-be61-03f3768b11b2.jpg</image:loc>
			<image:title><![CDATA[Did you benefit from the Eat Out campaign?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/deadlines-for-paying-deferred-vat/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/977fbdf4-e6a4-4ab1-b76a-7402a5d14825.jpg</image:loc>
			<image:title><![CDATA[Deadlines for paying deferred VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/01/1-5bn-boost-for-rates-relief/</loc>
		<lastmod>2021-04-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/2c7a05fe-48f3-416f-b118-30f46b178d07.jpg</image:loc>
			<image:title><![CDATA[£1.5bn boost for rates relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/04/26/paying-staff-on-jury-service/</loc>
		<lastmod>2022-04-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/04/14124e07-cf4b-4205-80f8-194809616b24.jpg</image:loc>
			<image:title><![CDATA[Paying staff on jury service]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/15/taxable-and-tax-free-state-benefits/</loc>
		<lastmod>2022-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/2441adc3-9983-468a-aec6-eba10052e960.jpg</image:loc>
			<image:title><![CDATA[Taxable and tax-free State Benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/25/transfer-of-business-as-a-going-concern/</loc>
		<lastmod>2023-05-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/99acae6a-4a40-407c-a909-b7384f5c918e.jpg</image:loc>
			<image:title><![CDATA[Transfer of Business as a Going Concern]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/vat-driving-schools-who-supplies-services/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/5f7f5a6e-d9b3-466d-894c-667d42d292d3.jpg</image:loc>
			<image:title><![CDATA[VAT – driving schools who supplies services?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/30/protecting-your-business-capital/</loc>
		<lastmod>2023-01-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/b535b299-480a-4298-80b1-9e6552fe4a4d.jpg</image:loc>
			<image:title><![CDATA[Protecting your business capital]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/21/utilising-capital-gains-tax-losses/</loc>
		<lastmod>2023-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/d4d51d66-b520-43a3-b623-b980b8c364f7.jpg</image:loc>
			<image:title><![CDATA[Utilising Capital Gains Tax losses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/new-tax-credits-for-film-tv-and-game-makers/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/c7d80e4c-538c-4415-9a30-c8560d6d4c17.jpg</image:loc>
			<image:title><![CDATA[New tax credits for film, TV and game makers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/04/30/post-office-offences-bill-to-be-extended/</loc>
		<lastmod>2024-04-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/04/be42540a-8e64-4d1d-9d4e-b7f17f6303e9.jpg</image:loc>
			<image:title><![CDATA[Post Office Offences Bill to be extended]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/26/taking-a-vehicle-out-of-the-uk/</loc>
		<lastmod>2020-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/3dd09891-079e-4388-89c0-548507e09a17.jpg</image:loc>
			<image:title><![CDATA[Taking a vehicle out of the UK?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/too-good-to-be-true/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/1b960934-4ade-4062-8d46-3cde1d04bbab.jpg</image:loc>
			<image:title><![CDATA[Too good to be true?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/01/ots-recommended-changes-to-iht/</loc>
		<lastmod>2021-04-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/56961d5c-638a-4456-b367-5cec7788481b.jpg</image:loc>
			<image:title><![CDATA[OTS recommended changes to IHT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/05/mortgage-interest-on-rented-property/</loc>
		<lastmod>2022-05-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/ff1997f5-ec3d-48b5-ab1a-a47c84562153.jpg</image:loc>
			<image:title><![CDATA[Mortgage interest on rented property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/new-chancellors-approach-to-economic-priorities/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/03fefe79-4761-4e2c-a802-fb9e55bf8c4a.jpg</image:loc>
			<image:title><![CDATA[New Chancellor’s approach to economic priorities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/05/30/involuntary-give-aways/</loc>
		<lastmod>2023-05-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/05/34864b0f-59b8-445c-9204-2db17338ee39.jpg</image:loc>
			<image:title><![CDATA[Involuntary “give-aways”]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/togc-overview/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/86ade169-529b-4e79-af0f-e986c4be86b7.jpg</image:loc>
			<image:title><![CDATA[TOGC overview]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/01/30/vat-unpaid-tax-collectors/</loc>
		<lastmod>2023-01-30T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/01/81943453-7f08-4f46-beb4-2e53ae010313.jpg</image:loc>
			<image:title><![CDATA[VAT – unpaid tax collectors]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/21/no-gain-no-loss-transfers-in-groups-of-companies/</loc>
		<lastmod>2023-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/a8d8f8fa-47ba-4f5d-bdf5-6ab2c2367317.jpg</image:loc>
			<image:title><![CDATA[No gain - no loss transfers in groups of companies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/11/tax-diary-february-march-2024/</loc>
		<lastmod>2024-01-11T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/e260636d-603f-42c8-a186-d77b0393052d.jpg</image:loc>
			<image:title><![CDATA[Tax Diary February/March 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/02/vat-boost-to-charitable-donations/</loc>
		<lastmod>2024-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/3cb0c635-313e-4fcd-a9e2-a6713c5e4933.jpg</image:loc>
			<image:title><![CDATA[VAT boost to charitable donations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/26/eviction-ban-extended-by-4-weeks/</loc>
		<lastmod>2020-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/6d21cf29-3247-41b2-9b01-038830423083.jpg</image:loc>
			<image:title><![CDATA[Eviction ban extended by 4 weeks]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/sharing-costs/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/37927e09-8bd2-4dae-a33e-f122f6792693.jpg</image:loc>
			<image:title><![CDATA[Sharing costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/01/film-and-tv-restart-scheme/</loc>
		<lastmod>2021-04-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/c57f1584-a8af-4fba-b3b3-8f5745ce2c0d.jpg</image:loc>
			<image:title><![CDATA[Film and TV restart scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/05/builders-when-you-may-not-have-to-charge-vat/</loc>
		<lastmod>2022-05-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/f640a10e-0152-45ba-9ba3-ef4f77d00db1.jpg</image:loc>
			<image:title><![CDATA[Builders – when you may not have to charge VAT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/land-registry-property-alerts/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/7077143e-a1f5-4579-9c5a-e4297174c83f.jpg</image:loc>
			<image:title><![CDATA[Land Registry Property Alerts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/01/hmrc-strike-causes-cis-delays/</loc>
		<lastmod>2023-06-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/90b14f2e-2b8d-4225-81c6-b186ed198c31.jpg</image:loc>
			<image:title><![CDATA[HMRC strike causes CIS delays]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/02/income-excluded-from-a-property-business/</loc>
		<lastmod>2021-12-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/18d2cf9a-31f9-4118-af6c-a88878c9d3a0.jpg</image:loc>
			<image:title><![CDATA[Income excluded from a property business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/02/ated-for-non-resident-companies/</loc>
		<lastmod>2023-02-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/ceb86ac2-a2ec-4d02-9d68-83f178d114d4.jpg</image:loc>
			<image:title><![CDATA[ATED for non-resident companies]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/21/repairs-or-replacement-of-business-assets/</loc>
		<lastmod>2023-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/2f13fe53-7f0b-43b8-9f6a-db5efd78635a.jpg</image:loc>
			<image:title><![CDATA[Repairs or replacement of business assets]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/16/a-reminder-to-protect-your-business-capital/</loc>
		<lastmod>2024-01-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/e288e0aa-d73f-4dc1-a749-499dbcca8a69.jpg</image:loc>
			<image:title><![CDATA[A reminder to protect your business capital]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/02/new-tips-guidance-published/</loc>
		<lastmod>2024-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/26611a37-3cd1-49d4-8b6c-4642fef2025d.jpg</image:loc>
			<image:title><![CDATA[New tips guidance published]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/08/26/agent-update-august-2020/</loc>
		<lastmod>2020-08-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/08/924ed832-34e0-4326-92ef-bb22b8d83b4e.jpg</image:loc>
			<image:title><![CDATA[Agent update August 2020]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/17/furlough-extended-to-end-april-2021/</loc>
		<lastmod>2020-12-17T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/baf70560-79df-4e12-bfc5-3af86641be6b.jpg</image:loc>
			<image:title><![CDATA[Furlough extended to end April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/01/updating-self-assessment-tax-returns/</loc>
		<lastmod>2021-04-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/f418ca8d-d6b1-4e9b-8909-c3d6b04ce207.jpg</image:loc>
			<image:title><![CDATA[Updating Self-Assessment tax returns]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/05/tax-benefits-of-switching-to-electric-cars/</loc>
		<lastmod>2022-05-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/36c34314-897b-4b19-8c6d-7806e29e10a0.jpg</image:loc>
			<image:title><![CDATA[Tax benefits of switching to electric cars]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/the-customs-declaration-service/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/3f5ac22a-5287-4d5e-88a8-ac1ed3dadb8e.jpg</image:loc>
			<image:title><![CDATA[The Customs Declaration Service]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/01/help-to-save-extended-to-april-2025/</loc>
		<lastmod>2023-06-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/550748f3-daf6-4db9-95d2-ef309ef83558.jpg</image:loc>
			<image:title><![CDATA[Help to Save extended to April 2025]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/02/have-you-utilised-2022-23-iht-allowances-and-reliefs/</loc>
		<lastmod>2023-02-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/8357fed0-b946-4be8-af91-c9ee6931aabb.jpg</image:loc>
			<image:title><![CDATA[Have you utilised 2022-23 IHT allowances and reliefs?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/26/charity-trustees-quiz/</loc>
		<lastmod>2023-09-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/166c7ee7-3506-4002-98c7-5b1ac56424e6.jpg</image:loc>
			<image:title><![CDATA[Charity Trustees Quiz]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/18/bed-and-breakfast-share-sales/</loc>
		<lastmod>2024-01-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/b87ed0f7-bcee-4cf1-90f0-cf9629f91fca.jpg</image:loc>
			<image:title><![CDATA[Bed and breakfast share sales]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/02/self-employed-tax-basis-period-reform/</loc>
		<lastmod>2024-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/a1f785a1-1ca9-4164-87b0-d8b791da6422.jpg</image:loc>
			<image:title><![CDATA[Self-employed tax basis period reform]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/20/tax-diary-january-february-2021/</loc>
		<lastmod>2020-12-20T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/5d7a8143-ed3e-4461-a777-517fb833a086.jpg</image:loc>
			<image:title><![CDATA[Tax Diary January/February 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/08/archiving-international-trade-documents/</loc>
		<lastmod>2021-04-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/fae8c5a5-45e4-4063-8b0a-0deb455d9f81.jpg</image:loc>
			<image:title><![CDATA[Archiving international trade documents]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/09/claiming-tax-relief-for-working-from-home/</loc>
		<lastmod>2021-12-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/a01d45d7-1229-4163-9284-f0e0e5efcf81.jpg</image:loc>
			<image:title><![CDATA[Claiming tax relief for working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/05/writing-off-a-directors-loan/</loc>
		<lastmod>2022-05-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/bdeee491-30ee-4eea-949b-b933d959c256.jpg</image:loc>
			<image:title><![CDATA[Writing off a director’s loan]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/companies-house-new-webfiling-account/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/0cf1394c-6a82-44d4-81a9-0e5364785a8b.jpg</image:loc>
			<image:title><![CDATA[Companies House new WebFiling account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/01/new-employment-rights-for-parents-and-carers/</loc>
		<lastmod>2023-06-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/e17543bf-199b-4c4a-9dc5-568e8aa7b12b.jpg</image:loc>
			<image:title><![CDATA[New employment rights for parents and carers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/02/cgt-reliefs-much-reduced-from-april-2023/</loc>
		<lastmod>2023-02-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/1eeca1df-0a47-4896-9199-b6fc9b40e69d.jpg</image:loc>
			<image:title><![CDATA[CGT reliefs much reduced from April 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/26/help-for-businesses-launching-new-ai/</loc>
		<lastmod>2023-09-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/9211b042-88c7-472e-b1b4-2f8b3c7bb5ae.jpg</image:loc>
			<image:title><![CDATA[Help for businesses launching new AI]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/18/full-expensing-of-capital-purchases/</loc>
		<lastmod>2024-01-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/334f19af-ce6c-4350-852d-249b18c53351.jpg</image:loc>
			<image:title><![CDATA[Full expensing of capital purchases]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/02/directors-who-are-liable-for-unpaid-tax/</loc>
		<lastmod>2024-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/c0c685be-9909-4f13-a9a0-ef31d38e28c9.jpg</image:loc>
			<image:title><![CDATA[Directors who are liable for unpaid tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/12/21/new-regulations-to-exempt-payments-made-to-employees-for-coronavirus-antigen-tests-from-nics/</loc>
		<lastmod>2020-12-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/12/fa8d06ab-e8dc-492a-9e9c-70275bd72a61.jpg</image:loc>
			<image:title><![CDATA[New regulations to exempt payments made to employees for coronavirus antigen tests from NICs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/08/national-minimum-and-living-wage-increases-1-april-2021/</loc>
		<lastmod>2021-04-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/26611a37-3cd1-49d4-8b6c-4642fef2025d.jpg</image:loc>
			<image:title><![CDATA[National Minimum and Living Wage increases 1 April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/09/plug-in-grants-for-electric-vehicles/</loc>
		<lastmod>2021-12-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/53a24e8d-5ce8-4697-aa4c-2d11c4d678ba.jpg</image:loc>
			<image:title><![CDATA[Plug-in grants for electric vehicles]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/05/exchange-of-joint-interests/</loc>
		<lastmod>2022-05-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/8b71f83c-2df1-4a32-9a9b-065a2f81dfdd.jpg</image:loc>
			<image:title><![CDATA[Exchange of joint interests]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/creditor-bankruptcy-and-liquidation-cost-changes/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/112df10e-3003-4abb-bc31-6d352a39bdb3.jpg</image:loc>
			<image:title><![CDATA[Creditor bankruptcy and liquidation cost changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/01/selling-your-home-taxes-to-pay/</loc>
		<lastmod>2023-06-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/86b46df5-3b65-418a-8a44-ddeb91891b9f.jpg</image:loc>
			<image:title><![CDATA[Selling your home – taxes to pay]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/02/using-the-gift-aid-scheme/</loc>
		<lastmod>2023-02-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/2867f644-56bb-4f09-8d63-122cb4b29822.jpg</image:loc>
			<image:title><![CDATA[Using the Gift Aid scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/28/do-you-need-to-register-for-self-assessment/</loc>
		<lastmod>2023-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/209c4812-9530-47ac-8790-5597c763d5dc.jpg</image:loc>
			<image:title><![CDATA[Do you need to register for Self-Assessment?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/18/year-end-payroll-reporting/</loc>
		<lastmod>2024-01-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/8c577c7f-6f2c-44b2-a0a4-df7ed92e2cbd.jpg</image:loc>
			<image:title><![CDATA[Year end payroll reporting]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/02/business-rates-relief-in-england/</loc>
		<lastmod>2024-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/dbaf531a-e9dd-47f4-95e9-fa6e304baca6.jpg</image:loc>
			<image:title><![CDATA[Business rates relief in England]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/03/more-red-tape/</loc>
		<lastmod>2021-01-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/d5ee0716-0384-4432-9267-efe6ed3bae4e.jpg</image:loc>
			<image:title><![CDATA[More Red-Tape]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/08/companies-can-claim-super-deduction-from-1-april/</loc>
		<lastmod>2021-04-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/e02ca455-c305-46d7-984f-3107355c15b2.jpg</image:loc>
			<image:title><![CDATA[Companies can claim super-deduction from 1 April]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/09/60-days-is-better-than-30-days/</loc>
		<lastmod>2021-12-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/1eeca1df-0a47-4896-9199-b6fc9b40e69d.jpg</image:loc>
			<image:title><![CDATA[60 days is better than 30 days]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/05/iht-business-asset-relief/</loc>
		<lastmod>2022-05-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/56961d5c-638a-4456-b367-5cec7788481b.jpg</image:loc>
			<image:title><![CDATA[IHT business asset relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/transfer-of-business-as-a-going-concern/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/7209ca51-2734-40d2-b45f-35df992a68c4.jpg</image:loc>
			<image:title><![CDATA[Transfer of business as a going concern]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/01/selling-all-or-part-of-your-company/</loc>
		<lastmod>2023-06-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/70a58dc8-1705-432c-a1ca-262c112c6423.jpg</image:loc>
			<image:title><![CDATA[Selling all or part of your company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/02/business-rates-list-closing-soon/</loc>
		<lastmod>2023-02-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/dcbf7d15-0559-4b69-8c24-3c6639a48305.jpg</image:loc>
			<image:title><![CDATA[Business rates list closing soon]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/28/unclaimed-child-trust-fund-accounts/</loc>
		<lastmod>2023-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/300681e3-22d5-42c6-9861-fe5657aad162.jpg</image:loc>
			<image:title><![CDATA[Unclaimed Child Trust Fund Accounts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/18/reminder-to-claim-the-marriage-allowance/</loc>
		<lastmod>2024-01-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/63d814c1-ef5c-4a70-9503-7cfe6190aac5.jpg</image:loc>
			<image:title><![CDATA[Reminder to claim the Marriage Allowance]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/02/hiring-customs-agents/</loc>
		<lastmod>2024-05-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/1d0331d3-dd1f-4a57-8f78-4df0121344b4.jpg</image:loc>
			<image:title><![CDATA[Hiring customs agents]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/03/happy-new-year/</loc>
		<lastmod>2021-01-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/95fa15d3-ba0c-4e5b-bbc1-0bd0c6a50b2c.jpg</image:loc>
			<image:title><![CDATA[Happy New Year]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/08/exempt-beneficial-loans/</loc>
		<lastmod>2021-04-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/70268fdc-2232-4933-ad0e-09a7efb6259d.jpg</image:loc>
			<image:title><![CDATA[Exempt beneficial loans]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/09/government-agrees-ots-recommendations/</loc>
		<lastmod>2021-12-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/5645b682-b851-4923-a7dd-117eb0b9cc2d.jpg</image:loc>
			<image:title><![CDATA[Government agrees OTS recommendations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/12/reminder-to-look-out-for-tax-credit-renewal-packs/</loc>
		<lastmod>2022-05-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/f16efbd3-da17-4cea-a2ef-d7ca599e11c5.jpg</image:loc>
			<image:title><![CDATA[Reminder to look out for tax credit renewal packs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/22/energy-bill-relief-scheme-launched/</loc>
		<lastmod>2022-09-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/ba90d161-5269-4b2d-b576-253ad1b50605.jpg</image:loc>
			<image:title><![CDATA[Energy Bill Relief Scheme launched]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/01/can-a-charity-claim-gift-aid/</loc>
		<lastmod>2023-06-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/1a5710d5-8816-438f-a564-8f8dbb9922df.jpg</image:loc>
			<image:title><![CDATA[Can a charity claim Gift Aid?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/02/setting-up-a-salary-sacrifice-arrangement/</loc>
		<lastmod>2023-02-02T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/53853e1f-b2a5-4665-a3fc-4115a18aafd7.jpg</image:loc>
			<image:title><![CDATA[Setting up a salary sacrifice arrangement]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/28/accommodation-that-qualifies-as-holiday-lets/</loc>
		<lastmod>2023-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/091f9823-50c5-4bfc-b28c-54ce1143e2bf.jpg</image:loc>
			<image:title><![CDATA[Accommodation that qualifies as Holiday Lets]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/18/iht-gifts-7-year-limit/</loc>
		<lastmod>2024-01-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/7f735b15-ad26-41a3-907e-3dbbabc2f19a.jpg</image:loc>
			<image:title><![CDATA[IHT gifts – 7 year limit]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/07/tax-diary-june-july-2024/</loc>
		<lastmod>2024-05-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/5d65aaef-2905-41de-8391-cfa8b14fa7a1.jpg</image:loc>
			<image:title><![CDATA[Tax Diary June/July 2024]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/help-to-save-bonuses/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/8971877f-022e-4b95-aad8-1539748b2ed3.jpg</image:loc>
			<image:title><![CDATA[Help to Save bonuses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/08/claims-to-reduce-payments-on-account/</loc>
		<lastmod>2021-04-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/40c76199-7322-4c47-a335-4515da3d79ee.jpg</image:loc>
			<image:title><![CDATA[Claims to reduce payments on account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/09/steps-to-modernise-uk-tax-system/</loc>
		<lastmod>2021-12-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/02367c34-4695-44dd-8ad6-2855ea3101da.jpg</image:loc>
			<image:title><![CDATA[Steps to modernise UK tax system]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/12/holiday-lets-occupancy-check/</loc>
		<lastmod>2022-05-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/11832e2d-32d2-4ee7-b9ed-c832cbefee30.jpg</image:loc>
			<image:title><![CDATA[Holiday lets occupancy check]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/21/tax-diary-october-november-2022/</loc>
		<lastmod>2022-09-21T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/245b7ed5-a13a-4201-8800-16a689af8ab1.jpg</image:loc>
			<image:title><![CDATA[Tax Diary October/November 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/06/voluntary-give-aways/</loc>
		<lastmod>2023-06-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/9acd7d30-7dae-4165-9aa3-89a1f873c6a8.jpg</image:loc>
			<image:title><![CDATA[Voluntary “give-aways”]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/09/late-tax-payment-interest-rate-rise/</loc>
		<lastmod>2023-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/ee9a4227-1971-4f07-a7b7-6a586b3e260e.jpg</image:loc>
			<image:title><![CDATA[Late tax payment interest rate rise]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/28/community-investment-tax-relief-scheme/</loc>
		<lastmod>2023-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/c563222d-efcd-4f9c-a58f-f7916c28c078.jpg</image:loc>
			<image:title><![CDATA[Community Investment Tax Relief scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/18/using-the-vat-flat-rate-scheme/</loc>
		<lastmod>2024-01-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/4619edae-6957-4268-a885-307c9f481ee1.jpg</image:loc>
			<image:title><![CDATA[Using the VAT Flat Rate Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/07/cyber-protection-laws-introduced/</loc>
		<lastmod>2024-05-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/77792d6c-f089-4f4d-90d5-6794918b3bcb.jpg</image:loc>
			<image:title><![CDATA[Cyber protection laws introduced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/child-trust-fund-court-fees-waived/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/f4f97ef8-4180-40cb-a567-5ecea9af16d1.jpg</image:loc>
			<image:title><![CDATA[Child Trust Fund court fees waived]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/08/annual-party-benefits/</loc>
		<lastmod>2021-04-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/c2bd6be8-c848-4fab-b6cc-ced242954652.jpg</image:loc>
			<image:title><![CDATA[Annual party benefits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/09/vat-group-registration/</loc>
		<lastmod>2021-12-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/2691cfa7-cbe6-45ef-a549-9d7b793e7b2e.jpg</image:loc>
			<image:title><![CDATA[VAT group registration]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/12/when-you-are-required-to-register-for-paye/</loc>
		<lastmod>2022-05-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/e30ca542-508b-448f-afa9-67a2c564ff69.jpg</image:loc>
			<image:title><![CDATA[When you are required to register for PAYE]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/23/the-growth-plan-2022/</loc>
		<lastmod>2022-09-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/e760a699-8049-40ac-ac4d-93c3f794c294.jpg</image:loc>
			<image:title><![CDATA[The Growth Plan 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/hmrc-tax-credits-scam-warning/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/2e2270f3-e8aa-4664-b71a-3123d061a854.jpg</image:loc>
			<image:title><![CDATA[HMRC tax credits scam warning]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/09/record-number-of-taxpayers-file-on-time/</loc>
		<lastmod>2023-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/4991bf39-8747-4690-ba70-92402c82633e.jpg</image:loc>
			<image:title><![CDATA[Record number of taxpayers file on time]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/28/replacement-of-domestic-items-relief/</loc>
		<lastmod>2023-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/4cb99974-a1eb-4c3b-91a6-39f08ca30ac7.jpg</image:loc>
			<image:title><![CDATA[Replacement of domestic items relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/22/government-launches-new-whatsapp-channel/</loc>
		<lastmod>2024-01-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/a53def08-1eee-4240-abaa-4d83b673b8af.jpg</image:loc>
			<image:title><![CDATA[Government launches new WhatsApp channel]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/07/new-companies-house-powers/</loc>
		<lastmod>2024-05-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/166c7ee7-3506-4002-98c7-5b1ac56424e6.jpg</image:loc>
			<image:title><![CDATA[New Companies House powers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/internal-market-bill-becomes-law/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/14124e07-cf4b-4205-80f8-194809616b24.jpg</image:loc>
			<image:title><![CDATA[Internal Market Bill becomes law]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/15/hmrcs-new-penalty-regime/</loc>
		<lastmod>2021-04-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[HMRC’s new penalty regime]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/changes-to-customs-declarations-1-january-2022/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/af2700e3-7a14-4217-bb86-8a308f7a7e44.jpg</image:loc>
			<image:title><![CDATA[Changes to customs declarations 1 January 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/12/isas-2022-23/</loc>
		<lastmod>2022-05-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/9c2b9ab7-bfff-44a6-839d-e1219c20a8b7.jpg</image:loc>
			<image:title><![CDATA[ISAs 2022-23]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/changing-a-will-after-death/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/47ed999f-a6fd-4979-9089-63f7c0e84c1f.jpg</image:loc>
			<image:title><![CDATA[Changing a will after death]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/help-with-childcare-costs/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/2cf9df80-17f1-400d-8998-55c0843b26cf.jpg</image:loc>
			<image:title><![CDATA[Help with childcare costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/09/half-term-help-with-childcare-costs/</loc>
		<lastmod>2023-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/9361a410-85f4-450c-9333-1b99db043166.jpg</image:loc>
			<image:title><![CDATA[Half-term help with childcare costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/09/28/vat-capital-goods-scheme/</loc>
		<lastmod>2023-09-28T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/09/a4a2b5ca-fdae-4049-acf8-98df5336c19c.jpg</image:loc>
			<image:title><![CDATA[VAT Capital Goods Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/22/government-steps-to-secure-uk-supply-chains/</loc>
		<lastmod>2024-01-22T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/a4afc43f-cbe0-4a3e-a19d-f31635d5b763.jpg</image:loc>
			<image:title><![CDATA[Government steps to secure UK supply chains]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/09/time-to-renew-tax-credits/</loc>
		<lastmod>2024-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/3c28c531-9471-47e6-8739-52fb5616e6f4.jpg</image:loc>
			<image:title><![CDATA[Time to renew tax credits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/outcome-of-eu-trade-negotiations/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/a2d04999-1381-4086-b331-2ab8fc72d6ce.jpg</image:loc>
			<image:title><![CDATA[Outcome of EU trade negotiations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/15/one-off-500-payment-for-working-households-receiving-tax-credits/</loc>
		<lastmod>2021-04-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/2441adc3-9983-468a-aec6-eba10052e960.jpg</image:loc>
			<image:title><![CDATA[One-off £500 payment for working households receiving tax-credits]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/postponed-vat-accounting/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/56ec2d50-6d08-4f5a-b5a4-0904e476c4a1.jpg</image:loc>
			<image:title><![CDATA[Postponed VAT accounting]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/12/structures-and-buildings-allowances/</loc>
		<lastmod>2022-05-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/ff959215-0d26-421c-b0f6-0faa253266c9.jpg</image:loc>
			<image:title><![CDATA[Structures and Buildings Allowances]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/minimum-wage-for-different-types-of-work/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/6f201d3a-0751-4f67-ae6c-b5fec5ca266f.jpg</image:loc>
			<image:title><![CDATA[Minimum wage for different types of work]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/check-text-messages-from-hmrc/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/0ea3d302-bc63-4964-ae89-021695da76c9.jpg</image:loc>
			<image:title><![CDATA[Check text messages from HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/15/green-homes-grants/</loc>
		<lastmod>2020-09-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/61572143-ae23-4611-b6d3-1161ea3bea79.jpg</image:loc>
			<image:title><![CDATA[Green Homes Grants]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/09/register-as-a-childminder/</loc>
		<lastmod>2023-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/47376689-699f-4f9d-b090-826149bca989.jpg</image:loc>
			<image:title><![CDATA[Register as a childminder]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/25/correcting-payroll-mistakes/</loc>
		<lastmod>2024-01-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/ada7beab-d878-4079-ae54-3fe5d7c55439.jpg</image:loc>
			<image:title><![CDATA[Correcting payroll mistakes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/09/act-now-to-claim-dormant-funds/</loc>
		<lastmod>2024-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/a9ecdeb7-69e4-45b1-9b57-619f5f5a89cf.jpg</image:loc>
			<image:title><![CDATA[Act now to claim dormant funds]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/changes-to-tackle-cis-abuse/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/b6fcbc9b-f518-4d77-b597-830ff1a9594b.jpg</image:loc>
			<image:title><![CDATA[Changes to tackle CIS abuse]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/15/property-repossessions-from-1-april-2021/</loc>
		<lastmod>2021-04-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/c241098d-bb61-4f61-a735-47350fd4e73e.jpg</image:loc>
			<image:title><![CDATA[Property repossessions from 1 April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/rent-a-room-relief/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/1fd7b755-3765-4c1e-85c6-f78bebd6f7b7.jpg</image:loc>
			<image:title><![CDATA[Rent-a-room relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/12/income-excluded-from-a-property-business/</loc>
		<lastmod>2022-05-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/fe6cae79-d1a7-4a43-ba37-84692b707a5a.jpg</image:loc>
			<image:title><![CDATA[Income excluded from a property business]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/tax-relief-for-job-expenses/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/0a5ddec2-16a6-467c-ab6e-225ede610107.jpg</image:loc>
			<image:title><![CDATA[Tax relief for job expenses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/overview-of-iht-agricultural-relief/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/2053c98d-fe57-4910-a6ab-dc0e3c0c744f.jpg</image:loc>
			<image:title><![CDATA[Overview of IHT agricultural relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/03/national-living-wage-potential-boost/</loc>
		<lastmod>2023-10-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/9354c63b-4ca5-490c-9a4a-0ab102275740-1.jpg</image:loc>
			<image:title><![CDATA[National Living Wage potential boost]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/14/cars-its-all-online/</loc>
		<lastmod>2020-09-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/8e18856b-2cab-4af8-8f19-b000c4697e0b.jpg</image:loc>
			<image:title><![CDATA[Cars – it’s all online]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/09/post-valuation-transaction-checks/</loc>
		<lastmod>2023-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/e3c9f0f9-ab83-47a7-9a47-109764dc9526.jpg</image:loc>
			<image:title><![CDATA[Post valuation transaction checks]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/25/reporting-company-car-changes/</loc>
		<lastmod>2024-01-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/d39d527d-2efe-4876-93f1-73066a2aa94e.jpg</image:loc>
			<image:title><![CDATA[Reporting company car changes]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/09/check-if-hmrc-contact-is-genuine/</loc>
		<lastmod>2024-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/0528d785-b6e7-497e-9328-8a97547e7edc.jpg</image:loc>
			<image:title><![CDATA[Check if HMRC contact is genuine]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/rd-tax-relief-for-smes/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/a08430b3-de5b-4aa8-b3c7-8c5455e8f55b.jpg</image:loc>
			<image:title><![CDATA[R&amp;D tax relief for SMEs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/15/repaying-overclaimed-seiss-grants/</loc>
		<lastmod>2021-04-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/1d03507a-6ce7-4877-9a0a-9144d4b43a93.jpg</image:loc>
			<image:title><![CDATA[Repaying overclaimed SEISS grants]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/the-judgement-in-hmrc-v-tooth/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/7002f221-33df-4444-8c32-127807bbc1aa.jpg</image:loc>
			<image:title><![CDATA[The judgement in HMRC v Tooth]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/19/uk-infrastructure-bank-set-up/</loc>
		<lastmod>2022-05-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/61baf955-3333-4499-982a-88c8488526db.jpg</image:loc>
			<image:title><![CDATA[UK Infrastructure Bank set-up]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/joining-the-mtd-itsa-pilot/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/acf8b651-1549-4be7-aeeb-65be4df443bb.jpg</image:loc>
			<image:title><![CDATA[Joining the MTD ITSA pilot]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/using-capital-gains-tax-losses/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/213f7e18-68d9-4506-96f5-ed5f0c1989a3.jpg</image:loc>
			<image:title><![CDATA[Using Capital Gains Tax losses]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/10/new-grants-for-businesses-affected-by-local-lockdowns/</loc>
		<lastmod>2020-09-10T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/5c720e32-5615-4fec-8813-86bfd91880bf.jpg</image:loc>
			<image:title><![CDATA[New grants for businesses affected by local lockdowns]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/09/register-of-overseas-entities/</loc>
		<lastmod>2023-02-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/103156ea-67fd-41fb-88be-37ecf0030b65.jpg</image:loc>
			<image:title><![CDATA[Register of Overseas Entities]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/03/government-to-support-action-against-late-payers/</loc>
		<lastmod>2023-10-03T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/7332df06-f96b-42c6-9cca-5533a0789125-1.jpg</image:loc>
			<image:title><![CDATA[Government to support action against late payers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/25/do-you-need-to-register-for-self-assessment/</loc>
		<lastmod>2024-01-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/966986e5-c288-43ad-893c-06a7d6079b2e.jpg</image:loc>
			<image:title><![CDATA[Do you need to register for self-assessment?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/09/how-to-claim-rd-expenditure-credit/</loc>
		<lastmod>2024-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/bb625cca-9b6b-44b5-8ef8-cd1062c1a042.jpg</image:loc>
			<image:title><![CDATA[How to claim R&amp;D expenditure credit]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/04/new-plastic-packaging-tax-for-2022/</loc>
		<lastmod>2021-01-04T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/dad100a0-afcb-4dc2-aabe-a9f21e5ee7f1.jpg</image:loc>
			<image:title><![CDATA[New Plastic Packaging Tax for 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/15/lockdown-changes-12-april-2021/</loc>
		<lastmod>2021-04-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/db4b4d73-6722-4a00-91eb-818de434042f.jpg</image:loc>
			<image:title><![CDATA[Lockdown changes 12 April 2021]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/gifts-to-spouse-or-charity/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/3cb0c635-313e-4fcd-a9e2-a6713c5e4933.jpg</image:loc>
			<image:title><![CDATA[Gifts to spouse or charity]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/19/free-company-information/</loc>
		<lastmod>2022-05-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/5645b682-b851-4923-a7dd-117eb0b9cc2d.jpg</image:loc>
			<image:title><![CDATA[Free company information]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/capital-allowance-pools/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/bf6e1349-93b9-4137-8b97-6c1714185895.jpg</image:loc>
			<image:title><![CDATA[Capital Allowance Pools]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/what-you-must-tell-hmrc/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[What you must tell HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/09/english-plastic-bag-charge-to-double/</loc>
		<lastmod>2020-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/f4b314c3-9b29-44fd-80b4-2bc8399fbce1.jpg</image:loc>
			<image:title><![CDATA[English plastic bag charge to double]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/14/passport-fee-increase/</loc>
		<lastmod>2023-02-14T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/f9efa6aa-98e8-43b1-a890-fc55584e4745.jpg</image:loc>
			<image:title><![CDATA[Passport fee increase]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/25/assets-made-available-to-an-employee/</loc>
		<lastmod>2024-01-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/c4c085ed-b62d-49a2-b012-fefeafe88df8.jpg</image:loc>
			<image:title><![CDATA[Assets made available to an employee]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/09/do-you-need-to-register-for-economic-crime-levy/</loc>
		<lastmod>2024-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/1145841d-2124-4ef3-b9a7-a87957dbb32b.jpg</image:loc>
			<image:title><![CDATA[Do you need to register for Economic Crime Levy?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/10/29/temporary-extension-to-the-help-to-buy-scheme/</loc>
		<lastmod>2020-10-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/10/e918c6e1-1d96-40a2-8254-e951e7e103c8.jpg</image:loc>
			<image:title><![CDATA[Temporary extension to the Help to Buy scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/05/lock-down-3-business-considerations/</loc>
		<lastmod>2021-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/7e89df6e-b5bc-4982-986d-64f656e4a404.jpg</image:loc>
			<image:title><![CDATA[Lock-down 3 – business considerations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/04/15/website-development-costs/</loc>
		<lastmod>2021-04-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/04/b8fa726c-3fee-4a96-bb6f-997bb40aa09b.jpg</image:loc>
			<image:title><![CDATA[Website development costs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/badr-associated-disposals/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/7209ca51-2734-40d2-b45f-35df992a68c4.jpg</image:loc>
			<image:title><![CDATA[BADR associated disposals]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/19/vat-discounts-and-free-gifts/</loc>
		<lastmod>2022-05-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/050b14f8-e652-43b2-8c07-a3d14579f02e.jpg</image:loc>
			<image:title><![CDATA[VAT – discounts and free gifts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/private-residence-relief/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/bd881191-0df5-4591-8455-9bb73161091f.jpg</image:loc>
			<image:title><![CDATA[Private residence relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/08/tax-diary-july-august-2023/</loc>
		<lastmod>2023-06-08T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/fb3e15da-e86e-4bdd-9752-85e273d229e7.jpg</image:loc>
			<image:title><![CDATA[Tax Diary July/August 2023]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/05/reporting-self-employed-profits-2023-24/</loc>
		<lastmod>2023-10-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/33077b68-bd98-476f-b872-06bee3284621.jpg</image:loc>
			<image:title><![CDATA[Reporting self-employed profits 2023-24]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/09/kickstart-program-opens-in-wales/</loc>
		<lastmod>2020-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/5d71a17d-089f-4427-b921-f0594516e075.jpg</image:loc>
			<image:title><![CDATA[Kickstart program opens in Wales]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/16/closing-a-limited-company/</loc>
		<lastmod>2023-02-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/d814f8ad-dc25-4216-8415-effcc6792fcb.jpg</image:loc>
			<image:title><![CDATA[Closing a limited company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/25/vat-option-to-tax-property/</loc>
		<lastmod>2024-01-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/f618c010-34c7-439c-8c22-9ce4022c0c11.jpg</image:loc>
			<image:title><![CDATA[VAT – option to tax property]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/09/lifetime-transfers-and-liability-to-iht/</loc>
		<lastmod>2024-05-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/1bcc85c5-9c88-4406-b4b4-b909405a2148.jpg</image:loc>
			<image:title><![CDATA[Lifetime transfers and liability to IHT]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/05/time-to-revisit-solvency/</loc>
		<lastmod>2021-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/f7476a61-7e42-4ec2-9c17-f5d31799fe29.jpg</image:loc>
			<image:title><![CDATA[Time to revisit solvency]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/16/tax-diary-january-february-2022/</loc>
		<lastmod>2021-12-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/5d763146-e8f4-4e92-a599-f753a716e3d8.jpg</image:loc>
			<image:title><![CDATA[Tax Diary January/February 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/19/intrastat-trading-goods-with-eu/</loc>
		<lastmod>2022-05-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/47cb681d-751f-4b2a-ae6c-84717ad0a8f8.jpg</image:loc>
			<image:title><![CDATA[Intrastat – trading goods with EU]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/09/29/ir35-reforms/</loc>
		<lastmod>2022-09-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/09/18550b94-51de-4731-981a-1e46c2332da8.jpg</image:loc>
			<image:title><![CDATA[IR35 reforms]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/12/complexity-may-be-double-edged-sword/</loc>
		<lastmod>2023-06-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/748f1ae3-da59-4e5d-8add-bde14e92891e.jpg</image:loc>
			<image:title><![CDATA[Complexity may be double-edged sword]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/05/transferring-iht-unused-nil-rate-band/</loc>
		<lastmod>2023-10-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/1cf00efc-37f2-4147-9b96-a1598c35ed51.jpg</image:loc>
			<image:title><![CDATA[Transferring IHT unused nil rate band]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/09/companies-house-has-new-bank-account/</loc>
		<lastmod>2020-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/4ef076d8-14af-450b-9ad5-1c49b3a84e7d.jpg</image:loc>
			<image:title><![CDATA[Companies House has new bank account]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/16/gaps-in-your-national-insurance-record/</loc>
		<lastmod>2023-02-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/6fbf1199-96f1-4128-8d23-04a1f5dbc367.jpg</image:loc>
			<image:title><![CDATA[Gaps in your National Insurance record]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/25/tax-and-working-from-home/</loc>
		<lastmod>2024-01-25T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/45d5d8ca-a674-402e-a15a-e44b37c5a313.jpg</image:loc>
			<image:title><![CDATA[Tax and working from home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/13/customs-declaration-deadline/</loc>
		<lastmod>2024-05-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/d2972e88-5c61-44a5-a872-e2464fb78ca4.jpg</image:loc>
			<image:title><![CDATA[Customs declaration deadline]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/05/4-6-billion-lockdown-grants-announced/</loc>
		<lastmod>2021-01-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/baf70560-79df-4e12-bfc5-3af86641be6b.jpg</image:loc>
			<image:title><![CDATA[£4.6 billion lockdown grants announced]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/18/mandatory-vaccination-for-frontline-health-and-social-care-worker/</loc>
		<lastmod>2021-11-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/b704c867-8794-477f-b6a9-8f5ced63ee6a.jpg</image:loc>
			<image:title><![CDATA[Mandatory vaccination for frontline health and social care worker]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/23/plug-in-grants-for-electric-vehicles/</loc>
		<lastmod>2021-12-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/dd36075a-0443-4c65-a59e-74c4eb8df637.jpg</image:loc>
			<image:title><![CDATA[Plug-in grants for electric vehicles]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/19/corporation-tax-reminder-hmrc-contact-details/</loc>
		<lastmod>2022-05-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/8ed5f6c3-d616-4b12-8da4-893530d1265e.jpg</image:loc>
			<image:title><![CDATA[Corporation Tax – reminder HMRC contact details]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/12/what-you-can-and-cannot-patent/</loc>
		<lastmod>2023-06-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/41cebc2f-dc80-42eb-bc68-f7a8b2fdd08c.jpg</image:loc>
			<image:title><![CDATA[What you can and cannot patent]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/05/when-you-can-and-cannot-use-the-rent-a-room-scheme/</loc>
		<lastmod>2023-10-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/0b09e4e3-d6e8-4655-b8a7-b9fd57e42509.jpg</image:loc>
			<image:title><![CDATA[When you can and cannot use the Rent-a-Room Scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/09/fast-tracking-passport-applications/</loc>
		<lastmod>2020-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/9ffe5d91-916b-47a6-b079-ec3d3f69794c.jpg</image:loc>
			<image:title><![CDATA[Fast-tracking passport applications]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/16/scotlands-non-domestic-rates-reliefs/</loc>
		<lastmod>2023-02-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/d50774f5-803d-406f-a9fa-2458c58c283d.jpg</image:loc>
			<image:title><![CDATA[Scotland's non-domestic rates reliefs]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/29/changes-at-companies-house/</loc>
		<lastmod>2024-01-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/75845eb6-8cf5-418a-88b0-055358c786bb.jpg</image:loc>
			<image:title><![CDATA[Changes at Companies House]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/13/company-names-new-regulations/</loc>
		<lastmod>2024-05-13T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/7332df06-f96b-42c6-9cca-5533a0789125.jpg</image:loc>
			<image:title><![CDATA[Company names – new regulations]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/07/did-you-file-your-tax-return-on-christmas-day/</loc>
		<lastmod>2021-01-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/423c28bc-48c7-4a1c-84d6-26d409a99472.jpg</image:loc>
			<image:title><![CDATA[Did you file your tax return on Christmas Day?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/18/a-reminder-of-trivial-benefit-rules/</loc>
		<lastmod>2021-11-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/dacf65da-7552-4c63-98b7-098bfa550111.jpg</image:loc>
			<image:title><![CDATA[A reminder of trivial benefit rules]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/23/pay-your-tax-bill-by-instalments/</loc>
		<lastmod>2021-12-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/e30ca542-508b-448f-afa9-67a2c564ff69.jpg</image:loc>
			<image:title><![CDATA[Pay your tax bill by instalments]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/18/access-to-cash-protection-increased/</loc>
		<lastmod>2022-05-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/7ebb3671-f433-4ad9-95d0-7ea0f882aaa0.jpg</image:loc>
			<image:title><![CDATA[Access to cash protection increased]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/10/05/government-u-turn-on-45p-tax-rate/</loc>
		<lastmod>2022-10-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/10/41af2c7e-56cc-417f-a98e-bb2798cb75ff.jpg</image:loc>
			<image:title><![CDATA[Government U-turn on 45p tax rate]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/15/gift-aid-small-donations-scheme/</loc>
		<lastmod>2023-06-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/8292da42-9d29-438b-a15c-595e7f98fea6.jpg</image:loc>
			<image:title><![CDATA[Gift Aid small donations scheme]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/05/paying-tax-by-certificate-of-tax-deposit/</loc>
		<lastmod>2023-10-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/a01d45d7-1229-4163-9284-f0e0e5efcf81.jpg</image:loc>
			<image:title><![CDATA[Paying tax by Certificate of Tax Deposit]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/09/time-to-pay/</loc>
		<lastmod>2020-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/ef55d4bf-2f05-409e-86ae-76b42577c706.jpg</image:loc>
			<image:title><![CDATA[Time to Pay]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/16/moving-goods-to-and-from-northern-ireland/</loc>
		<lastmod>2023-02-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/47cb681d-751f-4b2a-ae6c-84717ad0a8f8.jpg</image:loc>
			<image:title><![CDATA[Moving goods to and from Northern Ireland]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/01/29/does-your-business-have-a-march-year-end-date/</loc>
		<lastmod>2024-01-29T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/01/8faf6783-4d25-4679-9e7e-7fce2c5de104-1.jpg</image:loc>
			<image:title><![CDATA[Does your business have a March year end date?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/16/employing-staff-for-the-first-time/</loc>
		<lastmod>2024-05-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/03abbbcd-b417-42dc-bfd4-7c67249b9826.jpg</image:loc>
			<image:title><![CDATA[Employing staff for the first time?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/11/12/coding-out-debts-deadline/</loc>
		<lastmod>2020-11-12T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/11/6ff06bd3-e053-431d-a6ee-d9b106fbe6f3.jpg</image:loc>
			<image:title><![CDATA[Coding out debts deadline]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/07/looking-for-a-customs-agent/</loc>
		<lastmod>2021-01-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/d2972e88-5c61-44a5-a872-e2464fb78ca4.jpg</image:loc>
			<image:title><![CDATA[Looking for a customs agent?]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/18/business-gifts/</loc>
		<lastmod>2021-11-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/1a5710d5-8816-438f-a564-8f8dbb9922df.jpg</image:loc>
			<image:title><![CDATA[Business gifts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/23/boe-advises-government-on-inflation-hike-to-5-1/</loc>
		<lastmod>2021-12-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/000a8646-4090-4619-8281-9448c178e977.jpg</image:loc>
			<image:title><![CDATA[BOE advises government on inflation hike to 5.1%]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/19/tax-diary-june-july-2022/</loc>
		<lastmod>2022-05-19T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/8617b528-7cc0-4d69-a563-51f2cc177880.jpg</image:loc>
			<image:title><![CDATA[Tax Diary June/July 2022]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/10/06/income-tax-in-scotland/</loc>
		<lastmod>2022-10-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/10/6d31e357-0ba5-4f7a-b534-2cd8fa0e6089.jpg</image:loc>
			<image:title><![CDATA[Income Tax in Scotland]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/15/check-when-to-expect-reply-from-hmrc/</loc>
		<lastmod>2023-06-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/a6da2bb1-1940-44b5-8335-1f8a182bfac0.jpg</image:loc>
			<image:title><![CDATA[Check when to expect reply from HMRC]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/05/income-tax-in-scotland-if-you-have-more-than-one-home/</loc>
		<lastmod>2023-10-05T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/10/a0454947-4159-418c-b078-c97b29578c6e.jpg</image:loc>
			<image:title><![CDATA[Income Tax in Scotland if you have more than one home]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2020/09/09/taxation-of-grants/</loc>
		<lastmod>2020-09-09T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2020/09/c7c63ea1-c2f7-4a9f-a4eb-5b869419fb86.jpg</image:loc>
			<image:title><![CDATA[Taxation of grants]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/02/16/newly-self-employed-taxpayers/</loc>
		<lastmod>2023-02-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/02/74ba688f-1cef-428e-9cec-ef5f218107a1.jpg</image:loc>
			<image:title><![CDATA[Newly self-employed taxpayers]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/02/01/time-to-pay-your-tax/</loc>
		<lastmod>2024-02-01T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/02/d2319504-4961-43c8-9ce3-c3aa00e76627.jpg</image:loc>
			<image:title><![CDATA[Time to Pay your tax]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2024/05/16/register-an-overseas-company/</loc>
		<lastmod>2024-05-16T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2024/05/8faf6783-4d25-4679-9e7e-7fce2c5de104.jpg</image:loc>
			<image:title><![CDATA[Register an overseas company]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/01/07/tax-returns-filing-deadline-at-the-end-of-this-month/</loc>
		<lastmod>2021-01-07T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/01/977fbdf4-e6a4-4ab1-b76a-7402a5d14825.jpg</image:loc>
			<image:title><![CDATA[Tax returns filing deadline at the end of this month]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/11/18/self-assessment-countdown/</loc>
		<lastmod>2021-11-18T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/11/76e0b480-3af2-447e-a2af-e3dc695bc581.jpg</image:loc>
			<image:title><![CDATA[Self-Assessment countdown]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2021/12/23/a-reminder-hmrcs-badges-of-trade/</loc>
		<lastmod>2021-12-23T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2021/12/8092526f-66b0-4d71-a452-e93715885ebd.jpg</image:loc>
			<image:title><![CDATA[A reminder – HMRC’s badges of trade]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/05/26/hmrc-advice-to-counter-spoof-emails-or-texts/</loc>
		<lastmod>2022-05-26T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/05/b78ff857-eb9b-4f34-bedf-2a5293d79c58.jpg</image:loc>
			<image:title><![CDATA[HMRC advice to counter spoof emails or texts]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2022/10/06/small-business-rate-relief/</loc>
		<lastmod>2022-10-06T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2022/10/8708477b-62a3-4a9b-b8fd-5339d9bb6144.jpg</image:loc>
			<image:title><![CDATA[Small Business rate relief]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/06/15/passport-delays-and-applications/</loc>
		<lastmod>2023-06-15T04:00:00+00:00</lastmod>
		<image:image>
			<image:loc>https://baillieaccountants.co.uk/wp-content/uploads/2023/06/f9efa6aa-98e8-43b1-a890-fc55584e4745.jpg</image:loc>
			<image:title><![CDATA[Passport delays and applications]]></image:title>
		</image:image>
	</url>
	<url>
		<loc>https://baillieaccountants.co.uk/2023/10/05/cis-contractors-monthly-tax-chores/</loc>
		<lastmod>2023-10-05T04:00:00+00:00</lastmod>
		<image:image>
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			<image:title><![CDATA[CIS contractors monthly tax chores]]></image:title>
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		<image:image>
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			<image:title><![CDATA[Nominating a principal private residence]]></image:title>
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		<lastmod>2023-02-16T04:00:00+00:00</lastmod>
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			<image:title><![CDATA[Making a claim on an unclaimed estate]]></image:title>
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		<image:image>
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			<image:title><![CDATA[Penalties if you missed the filing deadline]]></image:title>
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		<lastmod>2024-05-16T04:00:00+00:00</lastmod>
		<image:image>
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			<image:title><![CDATA[Beneficial tax-exempt loans]]></image:title>
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			<image:title><![CDATA[Time to pay arrangements]]></image:title>
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			<image:title><![CDATA[Appealing to the First-tier Tribunal (Tax)]]></image:title>
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