Monthly Archives: December 2023

HMRC have announced that they will be focussing the use of its Self-Assessment helpline on priority queries from 11 December 2023 to 31 January 2024. Taxpayers calling with queries that can be quickly and easily resolved online will be directed to HMRC’s online services from 11 December until the SA deadline on 31 January. The […]

From time to time, we may spot issues when preparing accounts or tax returns that indicate problems that we subsequently help you solve. But the problems we are going to identify in this way will relate back to past events, and these events may or may not be capable of an effective resolution due to […]

Call queues are becoming a unwelcome feature of communicating with HMRC. In a recent post on the GOV.UK newsfeed a new strategy is emerging. As you would expect, it steers taxpayers towards their online accounts or other information posted online by HMRC. We may be heading for a completely impersonal approach to handle communications between […]

The Economic Crime and Corporate Transparency Bill (ECCT) achieved royal assent recently, and as we have reported previously, this will have an impact on the data that is held and required on the Companies House register. Many of the changes – including the requirement to file profit and loss details – will require secondary legislation […]

In a potentially welcome announced for the hospitality industry in England and Wales, the government has set out plans to extend licensing hours for the semi-finals and final of the men’s European Football Championships next year, should England, Wales or Scotland reach the final stages of the tournament. In a public consultation launched 27 November […]

Pensioners across the country have started to receive up to £600 to help with energy bills this winter. Winter Fuel Payments – boosted again this year by an additional £300 per household Pensioner Cost of Living payment – will land in bank accounts over the next two months, the vast majority automatically. The money will […]

1 December 2023 – Due date for Corporation Tax payable for the year ended 28 February 2023. 19 December 2023 – PAYE and NIC deductions due for month ended 5 December 2023. (If you pay your tax electronically the due date is 22 December 2023). 19 December 2023 – Filing deadline for the CIS300 monthly […]

The second review of the State Pension age has been published by the Department for Work and Pensions. The State Pension age is currently 66. The review has stated that a further increase in the State Pension age to 67 for those born on or after April 1960 will take place as planned between 2026 […]

Student Loans are part of the government’s financial support package for students in higher education in the UK. They are available to help students meet their expenses while they are studying, and it is HMRC’s responsibility to collect repayments where the borrower is working in the UK. The Student Loans Company (SLC) is directly responsible […]

The marriage allowance applies to married couples and those in a civil partnership where a spouse or civil partner does not pay tax or pay tax above the basic rate threshold for Income Tax (i.e., one of the couples must currently earn less than the £12,570 personal allowance for 2023-24). The allowance works by permitting […]