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First client meeting ― checklists for discussion

When meeting a client who is setting up in business, there are many things which should be discussed in order to establish what progress they have made and this would include looking at a business structure, for example being a sole trader, a partnership with a friend, spouse or relative, or starting as a company. There are compliance requirements for income tax, NIC, corporation tax, VAT, payroll and tax planning options depending on the circumstances of the client. As an aide to discussing these matters, the following four documents can be used at client meetings as checklists (with links to guidance