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to consider completed manuscripts.Establish the name of the person to whom you should address your manuscript.Take any editorial advice you are offered and act on it.If, when they agree to buy it, you tell them you’ve just sold it to someone else, they will be justifiably annoyed that you have wasted their time.This is not a good way to win friends in the publishing industry.Broadcasting, film and, with the growth of the use of the Internet, electronic rights are also in demand.As a general rule, agents do not handle short story and article writers, who may be better served by a syndication agency.They will sell your story to as many markets as possible all over the world, keep a record of sales and save you both legwork and heavy postage costs.In return, of course, they will take a percentage, so before you hand over your manuscripts, make sure the terms are agreed in advance and in writing.Keeping RecordsFrom the day you send your first letter to an editor, you should keep a record of when and where you sent it, whether it was published and if so, how much you were paid.Informing the Inland RevenueOnce payments start coming in on a regular basis, it is imperative that you have a clear record of everything you earn from writing.Keep receipts of everything you purchase and record all your income and expenditure.There are a number of useful leaflets available from the Inland Revenue and your tax inspector will

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