Advice on Issues from Tax returns & VAT to Pub, Restaurant & Cafe Ownership

PubPlan Accountancy Specialists, Hampton House, Oldham Road, Middleton, Manchester M24 1GT. Tel: 0161 655 2000. Fax: 0161 653 5358.

Advice on Issues from Tax returns & VAT to Pub Ownership

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Specific Business Advice
to Licensees & Publicans

Getting into the Pub Trade

There are a variety of routes. Most licensees have worked their way up from being a barperson to running their own pub. This is the most effective career structure and should mean the manager will have experience and have had the chance to develop strong business and management skills. There is a wave of business people moving into the trade from other industries, with widespread business and management experience.

Pub companies are keen to hear new ideas. Don't forget that running a pub is a business decision - when you buy a pub you are buying a business not just a home. New entrants to the trade must consider whether they have what it takes to run a pub. The hours are long and you need to be sociable and energetic. With the big pub-owning groups buying most of the good freeholds around the country, the most likely option for an independent licensee these days is a leasehold, tenancy or franchise. Most pub companies and brewers offer a range of agreements - so it is important to be sure it is one you can afford and are happy with.


Buying a Pub for the First Time

  • Assess your financial position;
  • Get initial advice from a financial adviser or bank manager - this should be free;
  • Never pay money up front to a company offering services such as training and recruitment;
  • Decide what you want to buy and where;
  • Sign up with property agents and contact pub agencies to see what pubs are available in your price range;
  • Get professional training, for example the National Certificate for Licensees;
  • Get professional advice from a lawyer experienced in licensed property.

Licensing Act 2003 - Regulations

Application forms and notices for the Licensing Act 2003 are available separately.
Following public consultation in 2004, the Secretary of State laid regulations in Parliament on 13 January 2005 relating to transitional provisions, personal licences, hearings, premises licences and club premises certificates and the licensing authority register. These regulations provide details of how the new licensing regime will operate, including forms, plans and operating schedules. The regulations relating to fees were laid before Parliament on 20 January 2005. These regulations came into force on 7 February 2005, when Licensing Authorities began processing applications.
Following public consultation in 2005, the Secretary of State laid regulations in Parliament on 20 October 2005, relating to temporary event notices. These include details about the information needed for, and the process involved in, giving temporary event notices as well as the issuing of counter notices by licensing authorities.

Who does the Licensing Act 2003 Affect?
It affects any person who sells alcohol, provides regulated entertainment, or provides late night refreshment .

How will it affect me and my Business?
It transfers the responsibility for liquor licensing from Magistrate's Courts to Local Authorities. This means that every premises selling alcohol will need to be re-licensed.

When should I make an Application?
Applications had to have been made between the 7th February 2005 and the 6th August 2005. From 24th November 2005 existing Justices’ Licences will no longer be valid. If you failed to apply in time, your only option is to apply to the Local Authority for NEW Premises and Personal Licences, or close your doors!

How should applications be made?
Applications must be made to your Local Authority and each premises will require a New Premises Licence as well as Personal Licences for the operator(s).


New Business Checklist for Restaurateurs & Licensed Victuallers

The following questions will help you work out whether you've done all the main things you need to do when setting up a catering business.

Some of these are general requirements and some of them relate specifically to food hygiene:

  • Have you registered your premises?
  • Do the design and construction of your premises meet legal requirements?
  • Have you considered health and safety and fire safety arrangements?
  • Do you and your staff understand the principles of good food hygiene?
  • Have you and your staff had food hygiene training?
  • Have you considered what food safety problems there could be at each stage of your business?
  • Have you put the necessary food safety procedures in place and are you making regular checks to make sure they are working?
  • Have you registered as self-employed?
  • Do you need to register for VAT?
  • Are you keeping records of all your business income and expenses?
  • Are you keeping records of your employees' pay and do you know how to pay their tax and National Insurance contributions?
  • Do you describe food and drink accurately?
  • Do you need to apply for a licence to sell alcohol?

Michael Brookes & Co is a trading name of Michael Brookes & Co Ltd
Company number 2254561 (England)
Pub Plan, Hampton House, Oldham Road, Middleton, Manchester M24 1GT.
Tel: 0161 655 2000. Fax: 0161 653 5358. Email: accounts@mbrookes.co.uk
Copyright © 2008 Pub Plan - All rights reserved
Page last updated - 14 Aug 2008