Support Analyst

Duties and Responsibilities

  • Be the first point of contact to provide 1st, 2nd technical support for the Service Desk
  • Provide cover to the business from 08:00 – 18:00 on a shift basis
  • Accurately record all details of calls (via telephone or email) on the Service Desk application and pro-actively manage the call queue on a regular basis
  • Maintain a high degree of customer service for all support queries and adhere to all service management principles
  • Take ownership of user problems and be proactive when dealing with user issues
  • Update and maintain the IT asset database whilst ensuring a high degree of accuracy
  • Support the firm’s laptop environment with Windows 10 and Office 365
  • Application support of key business applications
  • Providing remote assistance to support staff and partners working away from the office
  • Provide support for the cloud hosted Teams telephony and collaborative system
  • Configure, deploy and support the firm’s fleet of mobile devices and printers
  • Support new and existing users in the use of the firm’s IT system by providing necessary training and advice including induction training for new staff
  • Configure and deploy desktop PCs, laptops in line with departmental deployment / moves & changes processes
  • Follow and maintain departmental procedures, such as the starter & leaver process
  • Work with the Systems Administrator \ IT Service Delivery Manager on complex problems
  • Assist the IT team with the implementation of new projects

 

Required Skills

  • 2-3 years’ experience working within a 1st/2nd line Service Desk support role
  • Knowledge of Active Directory Users and Computers
  • Knowledge of Windows 10
  • Knowledge and experience with Office 365
  • Excellent communications skills, both verbal and written

 

Preferred skills and qualifications

  • Strong networking and troubleshooting experience
  • ITIL Foundation

Barinder Chadha

Barinder has specialised in technical, compliance, regulatory matter and risk from audit, ethics and risk. With experience in dealing with regulators, responding to consultations, audit methodology providers, data analytics, technical issues and training, audit and accounting software providers and various other vendors to help with the balancing act of compliance and commerciality.

Prior to joining haysmacintyre in 2021, Barinder was Head of Compliance and Regulation at a top 15 firm with key responsibilities for audit, practice assurance, compliance, technical training and risk. Prior to this Barinder has worked in various technical and client-facing roles including working at a regulator and in a top 10 firm’s Tax and VAT department.

Beyond haysmacintyre, Barinder has had roles outside of audit that has helped him develop a broad cross-service experience. These include Corporation Tax, VAT, probate, AML, GDPR, practice assurance working with the CAA, tribunal experience and government consultations.

Barinder enjoys travelling, movies, cooking and experimenting with food.

Volatility in rates – an opportunity or risk for finance teams?

We are pleased to share the recording of our webinar exploring the impacts of volatility in rates and how opportunities can be realised from risk is now available.

Our panel addressed a variety of areas including:

  • How has volatility and uncertainty impacted on FX and interest rates, what are the implications and what are market expectations?
  • What aspects of risk management can you incorporate into financial operations to manage exposure?
  • Are changing FX and interest rate environments giving rise to opportunities?

Thank you to everyone who attended and to Alex Chernoff, Executive Director of Global Reach Group and Kevin Cook, Co-founder and CEO of TreasurySpring, for sharing their insightful views.

To view the recording click here.

HMRC issues guidance on VAT treatment of dilapidation payments

You will recall that HMRC released a Brief at the end of 2020 which set out its view that, as a result of certain European Court cases, certain payments which had previously been regarded as being outside the scope of VAT as being payments of compensation or liquidated damages were, in fact, consideration for the original supply of goods or services to which they related. In particular, this included dilapidation payments which were previously always seen as being outside the scope of VAT.

As noted in our communications in both November 2021 and January 2022, our understanding was that HMRC was backtracking on this point, and this has now been confirmed in the recent Brief that HMRC has introduced.

Within the Brief, HMRC has confirmed that if fees are charged when customers terminate a contract early, these will be regarded as further consideration for the supply made. However, when it comes to dilapidation payments HMRC has stated the following:

“Another potentially difficult area are dilapidation payments which occur in the land and property sector. These vary in the way they are provided for but broadly they exist to ensure landlords are not out of pocket if buildings are not returned in the agreed condition at the end of a lease. Our policy continues to be that these are normally outside the scope of VAT, see VAT Notice 742 Land and Property.

Again, the question that needs to be addressed is whether the payment is sufficiently linked to the supply of the lease to be regarded as further consideration for it. The service being supplied is the grant of an interest in the premises by way of a lease. It is the lease which creates the obligation to make such dilapidation payments. The obligation to make a dilapidation payment is not inevitable, rather the lease creates an obligation to return the property in the agreed state and it is the default on this obligation that gives rise to the requirement to make a dilapidation payment.

The tenant takes on a package of rights and obligations when entering the lease, one of which is to return the building in the agreed state. The rent will normally reflect those rights and obligations. If the tenant does not fulfil its obligation to return the building in the required state, it is required to make a further payment so the landlord can restore the building to the agreed condition, and it is in effect a re-imbursement of the cost of goods and services that the landlord faces incurring. It is arguable that this therefore represents additional consideration for the supply of the lease. If the obligation to return the building in the agreed state was not there it is probable that the rent would be set higher to allow the landlord to cover the costs of rectifying the building at the end of the contract.

On the other hand, if the tenant had exceeded the wear and tear that might reasonably be expected during the period of the lease, or even undertaken unapproved alterations, the dilapidation payment would be to rectify damage rather than for use of the premises and would be beyond what the landlord agreed the tenant could use the premises for. The link between payment and supply would therefore be broken. Although the payment arguably covers the landlord’s expenses in meeting the tenant’s obligation under the lease it may be difficult to establish that the rent has been set with that in mind. It may be that the rent in reality reflects what the market will bear and would not be increased if the dilapidation clauses were removed from the lease. In that case the dilapidation payment would be made to put right damage and there would not be sufficient link between the payment and the service(s) the landlord had agreed to provide under the lease. It would not therefore be further consideration for the lease.

Our policy having weighed these factors is not to treat dilapidation payments as further consideration for the supply of a lease. We might depart from that view if in individual cases we found evidence of value shifting from rent to dilapidation payment to avoid accounting for VAT.”

In other words, after a year of deliberating the position, HMRC is back where it started with dilapidation payments being seen as being outside the scope. However, HMRC has provided substantial commentary on the point which, if you were being cynical, might be seen as trying to save face. This is especially in light of the decision of the Outer House of the Court of Session in Ventgrove Ltd v Kuehne + Nagel having raised the question as to whether the Meo and Vodafone Portugal cases, on which HMRC had based their initial change of policy, were at all relevant in the first place.

If HMRC did want to change its policy in this area, then a better argument to support a change would have been not that the dilapidations payment was further consideration for the lease but is a payment to be released from the obligation to repair the building, and so the supply is the release of an obligation.

The positive is that we now have a degree of certainty regarding dilapidation payments and that these will continue to be treated as being outside the scope of VAT.

If you have any queries on the above, please do not hesitate to contact Stephen Patey, Senior VAT Manager.

Dinesh Pancholi

Dinesh provides expert advice and support to clients ranging from large corporations to OMBs. He covers all areas of employment tax including employment related securities compliance and reporting.

Prior to joining haysmacintyre in October 2021, Dinesh was a Senior Manager in the PKF Smith Cooper Employment taxes team.

Previous to joining an accountancy practice, Dinesh was an HMRC Employer Compliance Office so he can share his experience from both sides!

In his spare time Dinesh enjoys watching football and cricket, reading and listening to music.

Chrysanthi Herodotou

Chrysanthi has over 10 years’ experience providing audit and accounting services to a range of FCA regulated and financial services clients. Chrysanthi has supported her financial services clients on statutory reporting matters in addition to providing annual statutory and CASS audit services.

Chrysanthi joined haysmacintyre after graduating from City University, London in 2004.

Chrysanthi likes to keep active, and is a regular gym goer.

Andrew Roberts

Andrew focuses on international charities, as well as school clients. Andrew has assisted a number of clients with mergers, advising on due diligence.

Prior to joining haysmacintyre in 2020, Andrew worked at another mid tier firm delivering audit and accountancy advise to charity and not for profit clients.

Outside of the workplace, Andrew sits on the audit and risk committee for a large group of further education colleges and also sits on the finance committee for a smaller charity which uses the power of football to work with children to improve their outcomes at school.

In his spare time, Andrew enjoys spending timer with his family and pottering around his garden.

Governance & Risk

Governance, risk and control are increasingly important concerns for all types of boards. We can help you improve the leadership and control in your organisation so you’re more efficient and effective in managing opportunities and avoiding risk.

COVID-19: Practicalities for Companies House accounts filing

Reconsider the practicalities for accounts filing in the light of the COVID-19 restrictions

Apply for more time to file your accounts

Companies House recognises the disruption caused by the current restrictions and has announced that, as of 25 March 2020, businesses may apply for a three-month extension period to file their accounts. This extension will not be granted automatically and companies seeking more time are expected to complete an online application before the filing deadline. Those stating “issues around COVID-19” or “health matters” as the reason for their application will be automatically and immediately granted three months’ extension. No further evidence is required. However, companies that have already extended their filing deadline, or shortened their accounting reference period, may be ineligible for an extension.

If there is a risk that your company may miss the filing deadline, it would be prudent to apply for an extension as late filing penalties will be imposed automatically. This is particularly important for companies whose accounts are filed late two years in a row, as penalties are doubled in the second year.

Late filing penalties

If a late filing penalty is issued to your company, you may appeal against it. The Registrar of Companies already has policies in place to deal with appeals based upon unforeseen poor health. Appeals based upon COVID-19 will be considered under these policies. Each appeal is treated on a case by case basis.

Submitting accounts to Companies House

Standard practices for the signing and filing of accounts should be reconsidered and adjusted to take into account the changed circumstances and extra time that may be required given that Companies House has closed some of its offices and suspended all same-day services for the time being. Companies House London office is closed until further notice and there is no functioning post box for the delivery of documents. Companies registered in England and Wales should send filings directly to the Cardiff office address at: Companies House, Crown Way, Cardiff, CF14 3UZ.

Companies House confirmed that the following signature formats are acceptable on the accounts and on audit reports:

  • Digital signatures provided by DocuSign or similar providers
  • Fonts: This means a font type keyed in word processing packages such as Microsoft Word and similar
  • Images of signatures pasted into a document
  • Rubber stamp
  • Company seal
  • A thumb/finger print

The Registrar will also accept good photocopies of the signed accounts, but if paper filing proves difficult to arrange, smaller and audit-exempt companies should consider whether WebFiling may be an alternative— please note that this requires manual entry of the figures to an online template and the designated person submitting the figures must be registered for WebFiling. Full details can be found here. WebFiling is not available for LLPs. If accounts are compiled through compatible software then direct electronic filing to Companies House through the software package is the quickest option.

Tom Brain

Tom has been a specialist in the not for profit sector for almost 20 years and his client work is focused on Professional Institutes and Membership Bodies (PIMBs) and Faith charities. Tom’s main responsibility in the technical arena is developing and managing the firm’s internal audit quality monitoring policies and processes, but his technical role is diverse and includes developing firm-wide audit guidance, providing support to audit engagement teams on accounting and audit matters, and delivering internal and external training on financial reporting and governance matters.

Prior to joining haysmacintyre in 2009, Tom was an audit manager at a top 20 firm, specialising in the not for profit sector.

Outside the office, Tom is a trustee of a small theatre charity, which helps him to understand the pressures that his clients are facing.

In his spare time, Tom enjoys cycling and playing cricket, as well as spending as much time as possible with his young daughter.

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