9 October 2017
This article focuses on the P45(1) Leaver, practices currently undertaken by many payroll offices, the potential challenge of in-year filing requirements and also compliance with the relevant regulations.
The Income Tax (PAYE) Regulation 2003 Para 36(2) states that the leaver P45 should be sent to HMRC and the employee:
On the day on which the employment ceases or, if that is not practicable, without reasonable delay.
A P45 must be completed:
However, a P45 should not be completed:
On the date the employment ceases (or soon after) you’ll need to issue the P45 Parts 1A, 2 and 3 to the employee - HMRC now provides a version of the paper
form for electronic submitters to enable the employer to continue to issue the relevant employee parts. Send P45 Part 1 to HMRC electronically. This
even applies if the last employee payment made was some time before.
If a P45 was issued to the wrong employee or the employee did not actually leave, then the employer should send a letter to the tax office confirming the error. All other parts of the form should be destroyed.
It has become common practice for final or termination payments, when they attract Pay As You Earn (PAYE), to be taxed at a 20% Basic Rate (BR) week 1 / month 1 basis - even when the payment is made prior to “the day on which the employment ceases”. This is often done to sweeten the employee a little over the fact that they are losing their job. In many cases, special treatment has also been given with regards to National Insurance – such as only applying 1 week NIC liability. In order to severance the pay, this should be completed on the basis of a payment after leaving and issue of the P45.
No. With regards to the regulations - the payment is not after leaving, and equally the P45 should not have been issued yet in accordance with the regulations.
HMRC systems have been changed to no longer allow a leaver P45(1) with a date of leaving more than 30 days into the future. Any messages received with future dates contained that extend further than this will be rejected as being in error. The reason being is that the P45 should not yet have been issued to either HMRC or the employee.
The further challenge to some common practice is that all payments that attract PAYE up to the point of the date the employment ceases should be assessed on the employee tax code applicable at the point of payment, equally National Insurance Contributions (NICs) are assessed on the normal category letter using the normal payment period for the individual. Often this will not be BR and the employee may find themselves assessed at the Higher Tax Rate of 40% on elements of this lump sum payment.
No - once a P45 has been created and issued then the employer is not permitted to issue another P45 under any circumstance.
If the employee has lost their P45 then they must complete a Starter Checklist form with their new employer.
If an employer makes further payments after the issue of the P45, then they are required to give a letter to the employee confirming the payment details. The letter should include the date of payment; the gross amount, and the amount of tax and National Insurance Contributions (NICs) that have been deducted. Often this requirement may be completed by the issue of a payslip. A copy of the letter can also be sent to the tax office.
This depends on the status of the submission of the P45 to either the tax office or the employee. If the employer has not actually issued the P45 to the employee or the tax office, then all parts of the form can be destroyed and a new P45 completed.
However, if the P45 has already been sent to the employee or the tax office, then the employer should not issue a new P45 but must write to the tax office (copying the employee) confirming what the errors were.
If you have 50 or more employees in your PAYE scheme then you should be filing in-year forms online. Penalties will apply from January 2010.
So in light of compulsory in-year filing, employers may want to assess and review their leaver and termination payment practices to ensure that they comply with the regulations and the in-year online filing requirements.
Hundreds of UK businesses have asked staff to work from home to combat Coronavirus. Can these measures help your remote workforce?10 April 2020
As the pressure of payroll continues to amplify, here are some best practice tips to improve payroll continuity.13 May 2020
No matter whether you're an experienced HR manager or a long-time business owner, raise and promotion requests are an aspect of HR that many people struggle with. In this guide, our HR experts are showing you how it's done.1 March 2021
The prospect of handing over responsibility for your payroll to an outsourced partner can be daunting enough, without having to worry about something going wrong during the implementation phase. In this blog, we explore 5 key steps to make sure the transition runs smoothly.8 February 2021
Provided you’ve done the right research, implementing a new payroll solution will streamline your business and help you save the long run. But put the wrong payroll solution in place, or implement it in the wrong way, and you could end up having a bumpy road as you learn new systems which seem to delay your payroll rather than make it more efficient.18 April 2017
We look at why payroll outsourcing success needs to be measured, along with our expert advice on the key KPIs for payroll that you should be analysing.31 August 2021
If you’re wondering whether outsourcing payroll costs less than using an in-house team, take a look at all the ways outsourcing can be more cost effective.29 June 2021
Here are our simple steps to ensuring a successful payroll implementation process when transitioning to a payroll outsourcing partner.2 July 2021
If you’re tempted to move this complex business matter into the hands of an external provider, it’s important to remember that there are both pros and cons of outsourcing payroll.1 September 2021
As we emerge from Covid-19, one of the most economic and socially disrupting periods of our lifetime, it's critical for businesses to scrutinise and challenge their payroll operations. This is where the degree of your payroll maturity matters: it impacts your whole organisation, from operational efficiency and exposure to risk, to employee experience.6 August 2020
We’re here to help your payroll stay consistent during uncertain times. Find out how our experts can support you during this time.24 April 2020
It’s fair to say that HR and Payroll teams have been tested as the Covid-19 pandemic unfolded. But after several months of firefighting, many organisations recognise that they need to make significant changes to their payroll and HR operations.2 July 2020
While cost reduction is the one thing everyone will take into consideration, there are other supplementary reasons why organisations believe it’s best to outsource their payroll function.8 February 2021
Even if your payroll provider seems to be doing a good job, is it good enough? Are they primed to look after and optimise your payroll in 2021 and beyond? This helpful guide walks you through why it’s important to review payroll providers as we head into the ‘never normal’.12 May 2021
Working smarter, becoming more efficient and driving cost savings are top of the list for most organisations, but many haven’t uncovered the missing link in their strategy: workforce management.29 July 2020
Year on year, Payroll accounts for an ever-increasing contribution to the UK economy through Tax and National Insurance. This week, in partnership with CIPP, we're celebrating the impact of payroll on business.
So, in celebration of National Payroll week, we spoke with Lisa Brew, nominee for CIPP’s Payroll Professional of the Year 2017, to gain insight as to what a day in the life of a Payroll Manager entails.
1 September 2017
The year 2016 has been a fairly strange one; the UK voted to leave the European Union, David Cameron resigned, we had our second female prime minister, many ministerial heads shuffled, the pound crashed, stock markets went up at their highest and Lynn Homer of HMRC retired! There is much to do to progress Britain into prosperity for the future...5 January 2017
Don’t let perceptions about switching payroll provider stop you from improving your payroll. In this article, we debunk the five most common myths of changing payroll providers.2 March 2021
Minimum pay is governed by employment law, and breach is criminal; HM Revenue & Customs are charged with policing its application based on a number of significant factors and structures. In this blog, our Director of Payment, Benefits & Compliance Strategies, Simon Parsons, discusses critical touch points for compliance and recent payroll error examples regarding this legal requirment.3 July 2017
During Christmas and the associated holiday season, payroll managers experience some annual adjustments and events. Simon Parsons takes us through some of the festive benefits – and the associated tax implications.18 December 2017
600 people attended the Ceridian Conference 2016; find out their biggest challenges in new HR and Payroll legislation.18 April 2016
Misconceptions around payroll outsourcing could be holding back your business. Our clients find that taking the step to outsource pays them back dividends, driving productivity and giving payroll teams the opportunity to focus on strategic rather than tactical initiatives. We understand that payroll outsourcing can be a daunting topic, so we have debunked some of the most common myths to help you make informed choices about your payroll strategy.26 June 2020
Financial wellness is a hot topic across all worker types and generations. Employees are demanding more control, greater flexibility and better access to their finances. How can employers better support their employees in this regard?10 July 2018
Since the introduction of workplace pension via Pension reform automatic enrolments (AE) since October 2012, there has been a slow introduction of legal requirements placed on UK PLC to provide workplace pension meeting legal minimum requirement. The early staging date employers have even hit triennial re-enrolment points to re-capture those who have previously opted out.24 October 2017
2016 has been an eventful year, with lots of social and political change occurring around the world. Change, of course, can be a great thing – it can bring new perspective and a fresh outlook, something which also holds true in the context of business and HR. And with the New Year fast approaching, now is an opportune time to start planning.12 December 2016
Simon Parsons, Director UK Compliance Strategies, SD Worx UK & Ireland, discusses the Government’s Kickstart scheme which aims to create thousands of jobs for young people across the UK.9 September 2020
HM Revenue and Customs (HMRC) has updated guidance in readiness for the commencement of the second part of the Coronavirus Job Retention Scheme (CJRS). Simon Parsons, Director of Payments, Benefits & Compliance Strategies at SD Worx UK, shares his interpretation of the changes and what this could mean for employers.P. Simon Parsons - 15 June 2020
COVID-19 has forced companies to reassess their priorities. Getting the basics right, such as payroll duties, is now by far the number one concern. Besides that, we see both a strong shift towards cost-efficiency and increased emphasis on employee experience, including personalisation and work-life balance. Although these three objectives could be met effectively by turning the spotlight on to flexible rewards, few companies seem to see the connection.21 September 2020
Payroll is a standard pillar that all businesses need to get right in order to avoid inefficiency and increased costs. Despite this, many organisations are still working with outdated and ineffective payroll systems that eat into valuable HR time, and business profit. So if you’re a payroll or HR professional with a plan to streamline costs and processes in 2017 but don’t know where to begin, here are four key things to help you get the New Year off to a good start...28 November 2016
Simon Parsons, Director of Compliance strategies, SD Worx UK, responds to the Government’s new advice regarding payrolling benefits in kind.9 September 2020
Part two of our blog, our Commercial Director John Cusack and Business Development Manager Steve Knapman, built upon the information outlined by Mercer in part 1 – and discuss how SD Worx’s analysis tools can provide you with in-depth statistics on the gender pay gap. Read more on some of the useful points that we took away from the webinar...10 July 2017
The gender pay gap has been a hot topic for years, dominating discussion in the media and in boardrooms. Seemingly refusing to close, the gap stood at 9.4% in 2016, down from 17.4% in 1997. While the UK is getting nearer and nearer to gender parity in pay, figures suggest it still has a long way to go...19 June 2017
Globalisation is a word synonymous with the rise of industry. However, recently we may have heard it thrown around a boardroom alongside the other generic buzzwords, and as such something about it becomes disjointed and bereft of purpose. In reality, globalisation is a powerful force – something that should be cultivated and respected in the corporate world.18 December 2017
In this article, Simon Parsons offers updated advice for employers on how to ensure that the New Starter Checklist (formerly P46 form) is submitted correctly.28 August 2017
There have been many publications about the Good Work Plan over the past 18 months and it can be confusing to work through complex, legislative documentation to understand how you stay compliant. While the good work plan covers many topics, this blog aims to take you through one aspect of this, Holiday Pay, and asks the simple question – are you ready for the changes?29 October 2019
Discover how Coronavirus is affecting employee pensions and get to grips with The Pension Regulators advice.31 March 2020
With workers concerned about their health and job security, it is vital payroll teams look at what they can do to improve confidence, so workers don’t lose faith in the company they work for. This blog examines how good payroll and workforce management can increase employee trust.7 December 2020
In this blog, we outline how payroll influences the entire employee lifecycle and how a strategic approach can be the driver for change in your business or organisation.7 March 2021
Managed payroll implementation doesn’t take as long to set up as you might think. Our dedicated implementation team will ensure the whole process runs smoothly. Take a look at our average timelines for implementation.12 June 2020
This article is intended to give a balanced view of payroll software versus payroll services. In the UK, the markets for payroll software and service co-exist and will continue to do so for the foreseeable future.8 January 2018
Increasingly within global organisations we see that individuals have increasing international activity throughout a business’ empire with differing national fiscal obligations. Impact on employees and compliance with a variety of national fiscal government obligations brings into play significant complexities. Some will be available within Payroll Software or service, whereas others, a little more obscure, may require special handling. For UK Payroll, there are a variety of variants (to the normal) Pay As You Earn (PAYE) obligations.6 November 2017
We’ll help you make sense of the government’s advice on Statutory Sick Pay and taking care of your employees during COVID-19.24 March 2020
Follow our tips to make moving payroll suppliers as smooth as possible.2 March 2021
Misconceptions around payroll outsourcing could be holding back your business. Our customers find that moving to a managed payroll service pays them back dividends, driving productivity, increasing ROI and giving payroll teams the opportunity to focus on strategic rather than tactical initiatives.
We understand that managed payroll can be a daunting topic, so we’ve put together some useful information to help you make an informed choice about your payroll strategy.
This guide will walk you through the process of outsourcing your payroll and show you how unexpectedly simple moving to managed payroll can be.17 May 2021
In this practical guide, we’ll break down the process of writing a business case for moving to outsourced payroll into bite-sized chunks and provide you with practical tips when it comes to managing the process and presenting your case. We’ve also included a handy template for you to follow.19 May 2021
National Payroll Week: Championing your payroll pioneers. At SD Worx, we’re known for being the ‘Payroll People’ and we have some pretty amazing individuals who love payroll just as much as we do. But now it’s over to you. Who is YOUR payroll hero?7 September 2020
This week, in partnership with CIPP, we’re celebrating National Payroll Week where we recognise the impact of payroll on business and the contribution it makes to the UK economy - £418 million annually!
To kick off our celebration, we sat down for a payroll-themed Q&A session with Simon Parsons, one of the most influential names in the industry and our Director of Payments, Benefits & Compliance Strategies.
1 September 2017
UK payroll managers have a new year window of 3 months to prepare for the much older UK (and Isle of Man) new tax year start. With the setting of new year resolutions, it is a good time for payroll professionals in the UK to review their preparations on items which are not purely system change, but challenge process and rules within employment.11 December 2017
Paul Thickett, SD Worx Payroll Services Director, shares how he’s keeping the UK paid and motivating his team during this challenging time.24 March 2020
In our second #KeepItHuman interview, Oliver Mead, SD Worx Sales Director, discusses how he’s helping his team to adapt to remote working.1 April 2020
When it comes to outsourcing payroll, people often feel nervous. Relinquishing control to a third party is a big step. But are you really losing control when you outsource payroll? Our blog explores why this isn’t the case5 February 2021
How to build resilience into your new normal strategy
Effective from 1st January 2019, The Irish Revenue Commissioners (or Revenue) are set to introduce the biggest change to PAYE reporting since 1944, in the form of PAYE Modernisation / Real Time Reporting (RTR).6 November 2017
Every year UK businesses lose £12 billion from payroll fraud. In this blog we’ll explain the common types of payroll fraud and share tips on how to stop it from happening to your business.14 September 2020
A recent ‘Workplace of the Future’ survey of 250 industry professionals revealed that 88% of CFOs and CHROs expect an increase in payroll technology investment by 2025. Why? The world of work is changing rapidly and to prepare for the workforce of the future, businesses must start adapting, quickly.3 May 2019
In some tax years, the way pay dates fall for weekly based payrolls means that an employer ends up making one more payment than usual to employees at the end of the tax year.
For weekly payroll this is known as a Week 53, for a 27th fortnightly payroll a Week 54, and for a 14th Lunar a Week 56 payment.18 September 2017
The law requires that a payslip is provided to all employees each time they are paid. The exception to this legal requirement means that for the following there is no obligation to provide a payslip, non-employees: contractors, freelancers and workers. There are additional categories where a payslip is not required: police service; merchant seaman; master and crew of share fishing vessel.15 March 2018
Our resident payroll and legislation guru answers your questions about furlough and SSP.29 April 2020
Revealing the hidden costs of in-house payroll vs. outsourcing, this blog presents a perspective that could save you money in the long-term, improve your payroll and help you stay competitive.11 October 2020
We thought 2013 was busy with the introduction of Real Time Information, but looking back it now seems a doddle! 2016 is proving to be one of the most substantial change years ever for payroll, software and service providers and especially payroll managers. Never before have I seen such a wide, heavy plethora of change. Now seems a good time to start the preparations in earnest and put the brain in gear...25 January 2016
As the business world becomes ever more disparate and global, it comes as no surprise that managing payroll across multiple markets is presenting more challenges than ever before. To delve into the issues at hand, our SD Worx Global solution and services team recently conducted pan-European research to gauge a better understanding of the key payroll challenges impacting modern multinationals, as well as the changes that industry professionals want to see in the New Year.9 January 2017
With the result of the UK referendum to leave the European Union and indication by Scotland's first minister to run a further Devolution referendum, Simon Parsons considers the potential implications for the next few years for Scotland and Payroll services...8 August 2016
Discover the latest customer information update from SD Worx regarding the Covid-19 virus.30 March 2020
On 6th February at Hilton Park Lane in London, we joined HR and payroll professionals from across the globe for the SD Worx European Conference 2018. With the "Future of Collaboration: HR leading the way" theme, this one-of-a-kind event played host to industry-leading experts, practitioners and organisations.16 March 2018
Offering an interesting and competitive pay package, but not highlighting it afterwards, is a bit like a rainbow in the dark. As not even half of employees regularly look at their payslip, many will undoubtedly lose sight of what they actually earn. Pointlogic's software package inspire is an excellent tool for making it clear to employees what they receive in addition to their salary, and acts as an incentive for greater motivation and engagement.4 March 2021
News of poor payroll can spread like wildfire. The sign of a good payroll function is often that it takes place quietly in the background. If it goes wrong however, it can have a catastrophic impact on both employees and the business as a whole.26 March 2019
Debunking outsourcing myths, this blog explains how you can confidently move to fully managed payroll whilst retaining and even improving control.7 December 2020
In the 2015 Queens speech, the Government set out to create 3 million new apprenticeships by 2020. As part of the Enterprise Bill, apprenticeships would gain the same legal treatment of degrees. ‘The Richard Review’ brings new standards being developed by ‘trailblazers’ and new funding trialled giving employers greater control over spend on training delivery.11 April 2016
The topic of a managing global payroll systems has been voiced by many thoughts leaders in the industry. In our previous blog, Doug Sawers, Managing Director of SD Worx UK & Ireland went into detail on the matter. This week, we sat down with David Munn, Director of Global Payroll Services, where he shares his views.30 October 2017
The COVID-19 virus situation is developing rapidly and affecting us all, both personally and economically. We want to assure you that we are here for you, and that you and your employees can continue to count on our services.20 March 2020
What is the process of putting in a claim for furlough? We get to grips with the steps you need to undertake.23 April 2020
Has your business temporarily closed? Find out how the Coronavirus Job Retention Scheme could support your business.24 March 2020
With the ever-increasing benefit costs for company cars for both the employee and the employer, and the new rules for Optional Remuneration Arrangements (OpRA), is a company car as cost-effective as it once was?20 December 2017
The gig economy has disrupted the status quo of work with its capability to affect economies around the world and has transformed industries by instant disruption through digital innovation.
Some commentators argue it is a terrifying future; others have a more positive outlook suggesting this disruption unlocks opportunities that must be embraced so society can evolve and improve.12 October 2017
GDPR is set to see the biggest shake-up in the way we handle data since the Data Protection Act of 1998. Over the last few years, the processing and control of data has seen many systematic changes. Updated legal obligations set out in the Regulation such as the ‘lawful basis’ of the processing of data is sure to see more changes to data handling.27 November 2017
Retention of the personal data is ‘lawful basis’ where it is necessary, for compliance with a legal obligation, for the exercise or defence of legal claims. For Payroll and HR reasons, employers must hold and retain personal information about their employees and former employees to meet these legal requirements.4 December 2017
Payroll managers still receive instruction from HR departments and solicitors that a termination payment must be taxed at Basic Rate. Why these continue to be demanded since the rules changed on payment after leaving we do not know.25 September 2017
It might have been costly to change payroll suppliers twenty years ago, but thanks to modern technology it doesn’t cost nearly as much as resource and time as you might think. Uncover the truth in our blog.14 September 2020
Payroll and HR data has the potential to unlock strategic value that has not previously been so readily available and accurate.1 July 2020
Global Payroll Week is an annual opportunity to put the world of payroll in the spotlight. At SD Worx, we have relied on our payroll specialists during the past month more than ever before. Despite the unravelling pandemic and the most bizarre social circumstances we have faced in a long while, all salaries were processed smoothly and on time. That's quite a feat.27 April 2020
Businesses are waking up to the power of payroll. Agile financial leaders are prioritising investment in payroll technology and automation through SaaS or outsourced solutions. Read our blog to find out why.14 September 2020
Senior professionals predict major changes to the workforce by 2025. According to our research The Workforce of the Future, working part-time, freelance or being able to choose hours/days will be favoured over traditional working styles. Employees will expect more support and advice on financial matters, and Payroll and HR will align more closely to provide this. Payroll will become much more influential in attracting and retaining employees. As a result, 78% of professionals say that payroll needs to evolve and innovate, and technology will be key.2 September 2019
With Christmas upon us, payroll managers will be experiencing some annual adjustment planning with the holiday season. In this blog I explore some of the most common scenarios in December's pay cycle.7 December 2015
A few years ago, what was then Ernst and Young (now EY) reported in its paper Global Payroll: Myth or Reality? that 55% of multinational firms believed that single provider global payroll vendors didn’t exist.2 October 2017
In today's world, "human capital management" seems to be the hot topic of choice. A complete HCM solution covers all the people related processes and data in an organisation, and by its very nature can get pretty full on and complicated to implement, with greater upheaval and cost involved. For that reason, it is not always appropriate for an organisation to consider changing all aspects of their HCM in one fell swoop.6 June 2016
Employer representatives sitting on the Statutory Payments Consultation Group have been pleading with the various government agencies involved in Statutory Payments to make clearer what employers have to do to comply with Maternity Rights, especially in light of the extension of rights to non-cash benefits.16 October 2017
As an employee, sometimes it’s not clear what everything actually means on your payslip. To help educate the nation, we’ve created a list of some of the most common terms that can appear on your payslip, along with an associated description.14 August 2017
It’s natural to have concerns about moving your payroll operations to a managed supplier, but we’re here to put your mind at ease. We’ve got your back. Moving to our managed payroll service is not as complicated as you might think.12 June 2020
The UK prime Minister announced new lockdown restrictions in response to increasing Coronavirus cases. What do the new restrictions mean for payroll and HR professionals in the UK? Find out more in our blog.P. Simon Parsons - 2 November 2020
Until recently, payroll has not been given high strategic importance and so has never needed to be particularly innovative. The modern, fast-evolving workforce is now driving significant changes to this status quo however, with both managers and employees looking to embrace disruptive technology that helps the business to innovate and transform.1 October 2019
Integration has to be a priority consideration whenever an organisation is looking to choose an outsourced payroll partner. Our blog explores the key considerations.8 February 2021
Step back in time five years and you would struggle to move for articles and white papers on big data and analytics. These were the hottest topics in technology and the excitement surrounding them was at its peak. Last year, analyst Gartner dropped its hype cycle for Big Data, confirming in an article, entitled: The Demise of Big Data, Its Lessons and the State of Things to Come” that “we did it to move the big data discussion past hype and into practice”. Certainly when it comes to the HR arena, big data and the analytics tools that can be built on top of it are now in a maturing phase.14 November 2016
Savvy CFOs and finance leaders have spotted an opportunity to maximise ROI and increase operational resilience by outsourcing payroll operations. We explain the financial benefits in our blog.14 September 2020
To celebrate the one-year anniversary of Payroll Question time, we spoke to the panelists about how the industry has changed in the last 12 months, what HR and payroll professionals need to focus on in 2021 and beyond, and what’s next for Payroll Question Time?9 April 2021
Payroll faces constant challenges caused by limited budgets, changing personnel, evolving technology, new legislation and more. Here’s why outsourced payroll remove the risk.8 February 2021
Payroll expert and ex CIPP Policy Lead, Samantha Mann, tells us how she fell into the world of payroll and her predictions on how payroll will change in the next 10 years.9 November 2020
When senior HR or Finance leaders consider outsourcing payroll, one concern often raised is that they will lose knowledge, in the form of internal expertise or skilled personnel. When you take a closer look at how outsourcing works, however, you could make the case that the opposite is true.8 February 2021
‘Disruptive’ technology is technology that replaces old ways of doing things. For example, the smartphone has revolutionised the way we interact with friends,
family, institutions & media. When SD Worx launched online payslips in 1999 this was met with concern around security & access. Fast-forward
to 2018, and no credible provider is without a mobile payslip. In short the smartphone has disrupted the market and most people have moved on from
8 November 2018
During May, we hosted a series of virtual roundtables with a range of Heads of HR and Payroll. Whilst the conversations were wide ranging, in this article we will summarise a few of the key topics discussed and the conclusions reached.
As a leader in payroll and/or finance, you know that payroll is subject to HMRC rules that are complex and changeable. This blog explains the importance of benchmarking your payroll processes to ensure they are always ‘audit-friendly’ and efficiently adding value to your organisation.
The right workforce management module can help businesses stay afloat during these tough times and avoid common pitfalls.15 April 2020
Payroll is essential to your business. You can’t afford to get it wrong. Our Managed Payroll Pioneers give you the best of both worlds; market-leading payroll software delivered by exceptional payroll professionals. Why settle for anything less?12 June 2020