R Gardner (TC3607)
C Perrin (TC3614)
Avoid fines and non-filing generic notification service messages by making a correct final payment submission (FPS), HMRC has advised employers that no longer need their PAYE schemes.
Firms looking to 2014/15 have been told by the Revenue to:
A Banks (TC3592)
M Haynes Ltd (TC3418)
Authorised tax agents can now use a single spreadsheet to register ten or more partners in a limited liability partnership (LLP) for self assessment and National Insurance, rather than having to fill in individual forms SA401 or SA402.
The nominated partner must sign the spreadsheet, which has to be completed in a font no smaller than 12 point Times New Roman.
The information to be included depends on which of four types partner is involved, but the LLP’s name, address and unique taxpayer reference should be supplied in all cases.
Download the Tolley Tax summary
A Goodall (TC3170)
Reasoning that works before tax tribunals
One adviser’s tale of helping a wayward driving instructor with outstanding liabilities
A client made payments into a seed enterprise investment scheme and an enterprise investment scheme in 2012/13 and 2013/14. No certificates were received in time for submission of the 2012/13 tax return
M C Armitage (TC3195)