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Search results: 6 article(s) found in topic: Self assessment - keyword: Procedure

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SELF-ASSESSMENT

How can you minimise the risks associated with a return?

Submitting a self-assessment tax return for a client carries risks. HMRC has a broad range of powers, such as opening enquiries and raising discovery assessments, and isn’t afraid to use them. How can you minimise the risk to your clients? More...

DEALING WITH HMRC

HMRC makes things difficult for agents

Two recent changes to how HMRC deals with requests for information for your employed clients may make your job more difficult. What happened? More...

BUSINESS TAXES

New era of cash-based taxation begins

From April 2017, changes to the rules for reporting taxable profits on a cash basis mean that more clients will be able to use the simplified regime. What do you need to know? More...

COMPLIANCE

Dislodging an unnecessary return for your client

HMRC guidance says that if it sends your client a self-assessment tax return, it must be submitted. But this is incorrect. In fact, filing a return late where there is no liability can penalise clients. How do you counter this? More...

SELF-ASSESSMENT

Simplified expenses online checker

tax returns

Is proof of posting needed?

In three late filing cases in May 2014 a tribunal judge upheld the penalties as there was no proof of posting. So should you advise your clients to always obtain proof of posting? More...
Last updated: 14.12.2018

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