Dear <ICT supplier client>,

Tax efficient financial planning - a marketing opportunity

We are writing to remind you of the limited period during which your customers can incur expenditure on computers and computer related equipment and set the whole of the cost against tax when they incur it.

The three year period during which this temporary 100% first year allowance applies runs out on 31 March 2003. When planning your marketing campaigns over the next eighteen months, you might want to consider bringing this extra tax relief to the attention of your business customers.

For a higher rate taxpayer, the relief gives an immediate saving of £400 for every £1,000 spent.

The items for which the 100% allowance is given include:

• computers
• computer peripherals
• connectivity equipment
• dedicated electrical systems for computers
• WAP and third generation mobile phones
• devices for receiving and transmitting data from or to data networks
• software licences

We hope you find this reminder helpful. If you need further advice on this, please get in touch.

Yours sincerely,

Name of Practice