Monthly Archives: January 2014

As the rush to file outstanding 2013 tax returns gathers pace, HMRC have published ten of the “oddest” excuses for late filing of returns in previous years. Readers should note that none of the excuses were successful! In no particular order they are: 1. My pet goldfish died (self-employed builder); 2. I had a run-in with a cow (Midlands farmer); Continue Reading

 1 January 2014 - Due date for Corporation Tax payable for the year ended 31 March 2013.  19 January 2014 - PAYE and NIC deductions due for month ended 5 January 2014. (If you pay your tax electronically the due date is 22 January 2014.)  19 January 2014 - Filing deadline for the CIS300 monthly return for the month ended Continue Reading

Readers are reminded that HMRC do not send communications to tax payers by email. If you receive an email purporting to be from HMRC, it will be some sort of “scam” and should be ignored (deleted from your PC).   Do not under any circumstances open any attached files or disclose any personal information. Typically, the email will offer you Continue Reading

Where employees are provided with living accommodation, a car or a van, any private use is usually subject to specific scale charges or other rules. This article considers the provision of two further classes of assets provided for an employee’s or director’s personal use. The cash equivalent of the asset provided is the annual value of the asset’s use, plus Continue Reading