Cpc Flashcards
Working time max working week
48 hours
Factors determining VED
Gross vehicle weight, Number of axles, additional duty on rigid vehicles over 12T carrying trailers over 4T
Documents required for first licence for a goods vehicle
V55, Fee and COC
What documents are required for taking vehicles abroad
UK Plate, V5C, V379 if V5C not available & V103 for hire vehicle
What information can CANbus give you?
Fuel economy, use of gears and clutch, revving, harsh breaking
Documents used in Commercial transaction
Estimate- costing, Quotation- detailed price and terms of business, Order- communication from customer confirming and Invoice- document showing what’s owed
What is carriage paid?
Transport cost paid by sender
What is carriage forward
Transport paid by receiver of goods
Health and safety improvement notices time scale
21 days to implement changes
Essentials of a contract
Offer, acceptance, consideration (benefit), capacity, intention, legality and formalities
Winding up - members voluntary
Company must be solvent, shareholders control the process
Winding up- creditors voluntary
Company cannot pay debts, creditors control
Winding up - compulsory
Courts control the process
Long term source of funds
Shares, revenue, debentures and long term loans
Short term source of funds
Creditors, overdrafts, short term loans and tax due
Current assets
Stock, debtors and cash
Current liabilities
Creditors, tax due, overdraft and short term loans
How to work out working capital
Current assets - current liabilities
Current Working capital ratio
Current assets divided by current liabilities:1
Acid test ratio
Current assets without stock divided by current liabilities :1
Total capital employed
Total assets - current liabilites
Return on capital employed percentage
Net profit before tax divided by capital employed x 100
When is corporation tax paid
No later than 9 months
When do employers need to pay HMRC
19th each month by cheque OR by 22nd of next month if paid monthly
What must self employed people do
Get approved by HMRC to be self employed, pay income tax, keep all tax records for 5 years, pay class 2 flat rate and class 4 based on profits
How long should VAT records be kept
6 years
What are the UK tolls
M6 in Westmidlands, M25/A282 Dartord to Thurrock crossing, A15 Humber bridge to Hull, Mersey Tunnels Liverpool to Birkenhead Chester, London congestion charge
Selective catalytic reduction SCR does what
Treats engine exhaust with Adblue
Exhaust Gas Recirculation EGR does what
No urea or other additives, redirects gases into the engine
Exemptions to EU regs for vehicles exceeding 3.5T
Refuse collection door to door household waste, utilities (gas, water, electricity) and breakdown vehicles
How long do Driver and Company cards last
5 years
How soon do lost cards need to be reported to the DVLA
7 days
Maximum days driving whilst waiting for a new card
15 days
When do digital Tachos need to be recalibrated
Every 2 years
What can analogue tachos record
Distance travelled, speed and driver activity
What details need to be added to a tacho chart
Driver name, place where work began, date, reg number and opening odometer reading
When should analogue tachos be returned
42 days
When should an analogue tacho be inspected
Every 2 years
When should an analogue tacho be recalibrated
Every 6 years
When should a driver hand in their record books
Within 7 days of the week ending
What documents need to be submitted for a limited company
Memorandum of association, article of association, application doc IN01 and a reg fee
What are debenture holders
Agree to loan money to a company for a certain period of time - do not have voting rights
When are LTD company’s audited
When turnoverver £10.2mill
SSP maximum weeks and when does it reset
28 weeks, resets after 56 days worked
Risk assessment steps
Find the hazard then assess the risk
What is capital
Amount invested in a business to be able to function- this is used to purchase assets
Who are debtors
People who owe you money
What are creditors
Who you owe money
When do self employed people need to register with HMRC
13 weeks of starting
Who pays output tax
Customer
Who pays input tax
Company
If a company goes over 90k how long do they have to register for VAT
End of the 30 day period
Road user levy
On all vehicles over 12T- taken in VED and paid in EU countries
Which EU countries have a 12T limit have to pay Toll
Eurovignette, Denmark, Luxembourg, Romania, Sweden
Which EU countries have a 3.5T limit have to pay Toll
Austria, Belgium, Norway, Spain and Switzerland
How much capital is needed for vans
£1600 1st and £800 each after
2 Axle Rigid weight
18T
3 Axle Rigid weight
26T
4 Axle rigid weight
32T
3 axle Articulated weight
26T
4 axle Articulated weight
38T
5 axle Articulated weight
40T
6 axle Articulated weight
44T
4 axle Rigid vehicle/Draw bar
36T- distance of vehicle axle and the trailer axle is MORE than the 3m
5 axle Rigid vehicle/Draw bar
40T - between vehicle axles and trailer axles MORE than 3
6 axle Rigid vehicle/Draw bar
44T - at least 3m min between vehicle axles and trailer axles
2 axles Draw bar trailer
18T
Different gross weight EU
Artic and Roadtrain 5 & 6 axles 40T limit
What is the imposed axle weight
Total wait transmitted to the road by all wheels of any axle
Axle weight limits
Permitted individual axle weight of the VTG6 and VTG7
Maximum axle weight- Single axle
10T
Maximum axle weight- 2 axles driving tandem
19T
Maximum axle weight- 2 axles NON driving tandem
20T
Maximum axle weight- 3 axles
24T
