October promises to be another busy month for advisers to SMEs says David Whiscombe
As well as being the latest filing date for 2012/13 paper self-assessment returns 31 October is also the deadline for payment of 2013/14 ATED (returns having been due by 1 October); and HMRC’s ‘my tax return catch-up plan’ directed at taxpayers with outstanding returns from 2011/12 or earlier closes on 15 October with returns needing to be filed and tax paid by that date.
Early in October the consultation closes on simplification of class 2 NIC collection and on reform of CTA 2010 s 455 concerning close company loans to participators (see last month’s ‘Agenda’ for more details); later in the month sees the closure of consultations on transfers of...