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Action points, issue 4535

26 January 2016
Issue: 4535 / Categories: For Action , Admin

Put your client admin into motion.

Have recent floods meant that it will not be possible to meet the 31 January deadline for 2014/15 self-assessment tax returns? If so take advantage of HMRC’s offer to extend the filing deadline but remember that the tax must still be paid on 31 January.  
 
In David Crossman (TC4811) the tribunal decided that not all payments made by the taxpayer to workers fell within the construction industry scheme. This was because in some cases the taxpayer was paid by the client as an agent rather than as the main contractor.   
 
Does the public understand the difference between avoidance and evasion? Consider writing an article for the local press explaining this and the potential consequences of being found guilty of tax fraud.  
 
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