Mark asked for a formula that gives the first day of the 
next month based on cell E19 which contains =TODAY()

One way to do this is to have in cell B8, Marks reference 
cell, the following:-

=DATE(YEAR(E19),MONTH(E19)+1,1)

This makes use of three date functions.
DATE(year, month, day) : MONTH() : YEAR()

"day" is always 1 - the first day of the month.
"month" uses the MONTH() function and picks up the current 
month from E19 and adds 1
"year" turned out to be easier than I expected as when you 
use YEAR(E19) when it is the last day of the year Excel is 
clever enough to realise that 1 day added to the last day 
of the year puts the function result into the next year. It 
also handles leap years.

Regards

Tony
Rutland, UK

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