Any question answered...

Different issue, no? Centre of a specific destination, vs straight line distance or road distance.

Usually road. The real question is what is the point of reference for the destination. It's x-miles to what precise point?

In the US, by tradition, the centre point of any city is the site of the primary courthouse. Not sure what they use here.

The biggest Nando's.

Had to think of somewhere which would have a significant difference between the two...

https://www.google.co.uk/maps/@53.7442001,-1.6620823,3a,60y,252.25h,86.46t/data=!3m6!1e1!3m4!1sYlOAHf5FeP19dnH40ABzVQ!2e0!7i16384!8i8192?hl=en

Even without a precise location for the centre of Bradford (it's probably best you don't know) this is definitely the distance by road. It's only 5 miles in a straight line.

Post Office or war memorial, on London it’s the site of Charing Cross (see BTOB)

I think in the UK the ref point was the post office. I don't know if it still is.

They've all been turned into Nandos.

Audible ‘Ha!’

Surely Wetherspoons

Booked a flight for my dad to visit my brother and his family in Palma. What does he need to do these days in terms of covid and brexit? He doesn't do computers or phone apps - I can get a paper copy of his vaccination status sent to him in lieu of an app, right? Currently no need to quarantine here or there? Any covid related requirements? And what about brexit (health insurance)? Anything else to be aware of?

I can get a paper copy of his vaccination status sent to him in lieu of an app, right?

Yes, https://www.nhs.uk/conditions/coronavirus-covid-19/covid-pass/get-your-covid-pass-letter/

Currently no need to quarantine here or there?

He will need to pay for a take a PCR test when he returns, assuming Spain remains on the green list. He should be prepared for it all to change. I think he needs to fill out a form on arrival in Spain, https://www.mscbs.gob.es/en/profesionales/saludPublica/ccayes/alertasActual/nCov/spth.htm

It should be via the road, although it's all a bit hit and miss.

Growing up there were road signs in my village where the distance to the next village increased as you followed the signs.

Thanks - though think it's on the amber list at the mo? It's not until Sep 10th anyway so plenty of time for everything to go awry.

Nope, green list at the moment

https://www.gov.uk/guidance/red-amber-and-green-list-rules-for-entering-england#green-list

Maybe I have a cache issue on my browser? Spain / Balearic islands show for me as amber :/

Sorry, you are correct. Spain, including the Canary Islands and the Balearic Islands is amber. Too much use of Ctrl-F in a long web page by me. So on return your dad will also need a PCR test taken in Spain as well as a test here.

Bleugh, I'd just carry on skyping if I was him.
Thanks for that though - will keep an eye on the list updating and inform him.

If you do freelance work and invoice for that work within a tax year, but the company doesn't pay the invoice to you until the following tax year, do you declare/pay tax for it in the year that you did the work and invoiced or the following year when you received the payment?

IANAA but my understanding is it's your call but you need to be consistent. Cash accounting vs accrual if I recall - at least it works that way for my VAT so presume the same true of tax. But again IANAA etc.

EDIT- oh hang about, let me read again.

EDIT - yeah, my interpretation of is stands. I think generally with HMRC (in my experience) is long as you're not actively trying to screw them then you'll probably be fine.

Gotcha, thanks. That's what I was thinking was the case

Having just got back, it appears that you need:

Outbound: Vaccination form, Spanish passenger locator form with QR code. This has to be done online but the resulting form with QR code can be printed out. I took printed copies of both.

Return: Certificate showing a negative covid test taken up to 48 hours before departure, UK passenger locator form completed and printed out with QR form up to 48 hours before departure, which requires having booked a Day 2 test on return.

Just about to take my Day 2 test and post it off, and hopefully that will be that. Until I go to Italy next week...

If you do freelance work and invoice for that work within a tax year, but the company doesn't pay the invoice to you until the following tax year, do you declare/pay tax for it in the year that you did the work and invoiced or the following year when you received the payment?

If your accounts are on the accruals basis, the former. If your accounts are on the cash basis the latter. I can't remember what the rules are for self-assessment and the cash/accruals accounting basis - I had to switch to accruals many years ago so haven't bothered remembering the qualifying factors.

foreign travel still sounds like a reet pain in the arse

If you do freelance work and invoice for that work within a tax year, but the company doesn't pay the invoice to you until the following tax year, do you declare/pay tax for it in the year that you did the work and invoiced or the following year when you received the payment?

If your accounts are on the accruals basis, the former. If your accounts are on the cash basis the latter. I can't remember what the rules are for self-assessment and the cash/accruals accounting basis - I had to switch to accruals many years ago so haven't bothered remembering the qualifying factors.

Edit: Just checked - £150k limit to cash accounting for most sole trader businesses, £300k hard limit if you've already been using the cash accounting basis historically.

https://www.youtube.com/watch?v=gD3cYh5Pp1I