Date What’s Due 1/06 Corporation tax for year to 31/8/18 (unless pay quarterly) 19/06 PAYE & NIC deductions, and CIS return and tax, for month t...
Reporting the issue of shares or options to staff
Gifts and awards of shares in companies, often known as employment related securities (ERS) are commonly used by employers to reward, retain or provid...
Diary of main tax events May / June 2019
Date / What’s Due 1/05 Corporation tax payment for year to 31/07/18 (unless quarterly instalments apply) 19/05 PAYE & NIC deductions, and CI...
Possible changes to CGT private residence relief
Possible changes to CGT private residence relief The government is currently consulting on important changes to private residence relief that are like...
“Rent a room” relief to continue for AIR BNB landlords
“Rent a room” relief to continue for AIR BNB landlords Last year HMRC carried out a review of rent a room relief and it was proposed that ...
Tax planning to minimise the high income child benefit charge
Tax planning to minimise the high income child benefit charge The substantial increase in the higher rate threshold to £50,000 is good news for many ...
Extracting profit from the family company
Extracting profit from the family company The start of the new tax year means that shareholder/ directors may want to review the salary and dividend m...
Diary of main tax events April / May 2019
Date / What’s Due 1/04 Corporation tax payment for year to 30/6/18 (unless quarterly instalments apply) 1/04 MTD for VAT starts to apply to VAT ...
Disguised remuneration loan charge starts April 2019
This new charge will apply to certain loans to directors and employees that are still outstanding at 5 April 2019 and new arrangements put in place af...