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Archived SME tax news

Penalties: PAYE Annual Returns P35 & P14

Last Updated: 02 December 2020

This note covers periods up to 2013-14 and employers who are not submitting under RTI in 2014-15.

Under Real Time Information reporting (RTI) employers do not have to submit returns P35 and P14 online.

Deadline for PAYE annual returns P35 and P14 online is 19 May 2014.

If an employer has registered for PAYE but not paid any employees then it needs to notify HMRC that no annual return is due. Otherwise HMRC may issue a penalty and there will be time wasted in appealling it.

Penalties for late PAYE returns

This is slightly confusing: despite a massive overhaul of penalties in recent Finance Acts (see Tax penalties: late filing) PAYE annual returns are still under the old penalty regime.

PAYE Annual returns

  • For PAYE Annual Returns due the late filing penalty is £100 per month or part for up to 5 employees, £300 for 6 to 49 employees, £600 for 50-249 employees and then £300 for each 100 employees.
  • HMRC will write to employer before 19 June to advise them that no return has been received, it must be filed before 19 June in order to avoid higher penalties.
  • You may appeal against a late filing penalty

For those under Real Time Information Reporting see Tax penalties: RTI (Real Time Information)





Green fees (not-for profit clubs) VAT

Last Updated: 13 July 2022

Accountants Deloitte noted that HMRC issued a VAT Brief that gives their views on ‘unjust enrichment’ refunds and ‘not for profit’ sports clubs. 

Read more …

Not more travel mix-ups?

Last Updated: 21 October 2015

In Dr Samad Samadian v HMRC [2014] UKUT 0013 (TCC) a self-employed doctor was unsuccessful in his appeal to the Upper Tier Tribunal: his claim for tax relief on travel between different workplaces was disallowed.

Read more …

Offshore Employment Intermediaries consultation

Last Updated: 28 March 2014

Offshore Employment Intermediaries: HMRC consultation on measures designed to tackle tax avoidance when UK companies engage UK workers via offshore arrangements that are designed to avoid PAYE and NICs ended in October 2013. It has been decided to introduce simplified proposals.

Read more …

Furnished Holiday Letting: Pawson case

Last Updated: 10 October 2024

In HMRC v Nicolette Vivian Pawson (Deceased)  [2013] UKUT 050 (TCC) the Upper Tribunal (UT) decided that a furnished holiday letting (FHL) business did not qualify for IHT Business Property Relief (BPR). All is not lost for FHL owners, more actively run businesses should still qualify for relief.

Read more …

Interfish appeal fails

Last Updated: 28 March 2014

In Interfish Limited V HMRC [2013] UKUT  0336 the Upper Tier Tax Tribunal rejected an appeal by Interfish Limited that payments it made to Plymouth Albion rugby club as sponsorship were wholly and exlusively incurred for the benefit of the company.

Read more …

Recommendations

Last Updated: 15 November 2024

"An immensely useful resource"..."My only question is - why did we not subscribe before"... Here's a small selection of unsolicited recommendations from our subscribers:

....

'The new tax calculation tools are excellent, I have not been able to find these anywhere else. Thank you! Will save me a lot of time (and errrors!).' A

"We are free and back! Your material is better than ever. Thank you so much". C

"So glad I found you". 

"We find it a really useful tool for day to day reference and appreciate the plain English terminology that a lot of other sites seem to miss! Keep up the good work"

"Why did no one tell me how good this site is? I wish I had joined when I first looked at it 18 months ago! So just to say 'thank you'." AB

"Your website is the best" TE

''I just wanted to say how much we appreciate and use the website. It’s an absolute goldmine of useful information as well as tax tips etc. I use it virtually every day now to double check things and to reference legislation.'' EN

'Wonderful, wonderful website'. SL

Even more recommendations from Accountingweb readers.

''By the way I think the website is brilliant - just what a sole practitioner needs in an ever changing world of tax.'' MW

''Many thanks again for the top class support from you guys! '' TB

"I think your services are brilliant, I wish I'd found you before." AN 6/7/16

''By the way I think the website is brilliant - just what a sole practitioner needs in an ever changing world of tax.'' MW

''Many thanks again for the top class support from you guys! '' TB

"We have found the guidance really helpful this year, thanks for a good service." LK

Just wanted to tell you what a fantastic web site you have. Not only in it's clean lines and minimilist simplicity, but also in it dated and up to date content. Time and time again I search the web to clarify some point about xxx and time and time again  I end up at your web site...it's a very impressive website, easy to read and uncluttered.

I had, until i looked more closely always assumed you were some big London accountancy firm and out of our league, But it appears not. For small companies it's all about finding the right sized  partners. T

'I really am finding the site useful – I knew I would as I was already very fond of the material that I could access for free!' GH

'I find your website really useful, I use it all the time for my clients.' HL

'It is really good value for money and an invaluable tool.' CT

A few from the Accountex exhibition (we did not have time to write them all down):

'It's wonderful.'

'Very good guides, I use them all the time when I am writing to my clients.' 

'We are really, really pleased, it is the best thing that we subscribe to.'

'I love the webservice, very useful for us'.

More by phone and email:

"I'm loving it already. Really nice website." KS

"I like the service a lot. Great standard on technical. Keep it going like that." TS

"Good evening ---just perfect!!

We are a small accounting firm focused on helping our clients deal with the administration burdens  required by companies house  and HMRC to run their  businesses . We have little time to keep up with the mainly political changes  being made to the UK  tax systems (If they were logical  we would all be out of a job –flat rate tax is offered probably naively as a contender)

Your services  are excellent  and we thank the day we stumbled on your website………..Keep up the good work!!!!

One very, very satisfied customer…… " BA

"Thank you for another the newswire, that's spot on. I just wanted to say Keep up the good work. this is perfect for my practice." JB  

2016 from Accountingweb readers:

"another vote for Ross Martin, great information, you get weekly email updates now as well which are useful"

Some 2015 recommendations

"Just thought we'd let you know that the reason we have gone for the subscription is because we find that we are constantly drawn back to the website when researching or looking for confirmation on a subject matter.

We find the content is in such an easy format to digest, and pretty thorough for all the areas we would need to know about.  We finally took the decision to cancel our subscriptions to various tax manuals as they never get opened! Keep up the good work!" DS

"...your site is now very extensive! and totally invaluable to small practices like mine." LJ

"Well written and pitched at just the right level." BS.

"Love it, very good". YL 

"We are a four partner firm, this is the fourth year we have been with you. I don't think I need to say anymore in support of you, other than, to say thank you, and to your Virtual Tax Partner service which has proved invaluable on multiple occasions." JTB.

"This is a brilliant service, I am on it nearly every day, thank you very much". EP.

"What a wonderful job you do, thank you very much". M 

 "I'm finding the site very valuable and have already made a recommendation to a fellow accountant". E

"Loving the site"

"One of the few websites that provides straight-talking advice and clarity" (renewal for the third year).

"Just subscribed, yes, well worth it, well done." S

"We are all on your site most days; it has become invaluable addition to our practice. I can't think what we did before we found you." P

"What do I think? We are subscribing for the third year now, so actions speak louder than words. I am a great fan." M

"I just wanted to send you a quick e-mail to thank you for the content on your website.

I am self-employed and run my own business. This is my first year of doing my tax return soley as self employed as I have always been employed and worked part time while setting up and building up my business.

A friend of mine, although in a similar situation to myself, has set up as a limited company and I was wondering what the difference is.

You gave very clear, concise overview of the subject which I found very informative and helpful.

Trying to find simple, clear information like that on the internet is not always the easiest, so well done."

"This is all extremely useful, well written and relevant. A great source of well organised info."K

"I love the site...it saved us this week". N

'It's so good, but I am torn because I want to recommend it to everyone but also keep it as our secret'. AP

'My only question is - why did we not subscribe before!!

Stunning is my only word' GH


Some 2014 recommendations from members of Accountingweb (link to Aweb)


"Very clear, just the right level, don't change a thing. "
DG

"I find the site an invaluable source of reference and use it most days - a great reference tool"
IM

"It's excellent; very clear"
NK

'An immensely useful resource'
JP

'Well written and succinct'
SP

'Informative and logical'
Ray


'Excellent value for money'
PF

'A brilliant website' 
DA

"Thank you this is brilliant."
LH

"It is now two years since I have been using Ross Martin and my feedback continues to be very positive. As tax adviser it is useful to have a first overview of a specific topic to be reminded of the key points before delving into the details of the legislation. The information always feels ‘fresh’ as it is being constantly updated on a weekly basis. Some sections of the site also contains useful checklists and toolkits."
VR

"I have just started using the site it is one of the best sources of information around. I like the way that the guides all link together, I really like your rolling Finance Act planner."
Anon

"I subscribed three weeks ago and I have been using your website every day. You have got it right - just the right balance."
TR

"A really excellent site: I love the way that you navigate around. You have done this so well."

AG

"Your toolkits and check lists are invaluable and keep to the point.
I like the fact that you interlink the taxes to ensure what you may find on income tax leads to implications personally and corporate and easily links into these issues."
JP

“I’m an audit partner in a top ten firm and always tend to use Nichola’s really useful web site when I want concise information to pass on to clients, I have been known to pass on the web site address direct to clients”.

AP

"Very informative and quite unique. A much needed tool for us one man bands to keep up to date."

KB

Very good website

I have subscribed to the Ross Martin website and find the tax guides extremely useful. The regular email updates are very helpful too.

I would definitely recommend this website.

Mohammad 

 

From Accountingweb readers - these comments were added to their forum shortly after we launched the site in 2009.  


 I have a subscription

I subscribed to the forerunner of this as well when it was first marketed through dcode. At the time I found the sheets extremely useful.

What Nichola has developed since then is excellent reference material including crib sheets and checklists as well a clear reference to tax cases where applicable. I find it much easier than wading through tax reference books for many things.

And there is much more that I'm told will be added in due course.

The subscription is aimed at accountants/tax advisors but the information is written in such a clear, concise and easy to read manner that it could be used by non accountants as well.

Posted by alansmoore


Excellent content and excellent value

I subscribed and the thing that impresses me most is that it is written in plain English and is easy to understand. Most of the work I deal with is fairly basic stuff so it is really helpful to have expert help in this form when it is needed. With so much of the tax legislation open to interpretation I also find it really helpful to check my own understanding on a particular point.

The guides are presented very well so that you can see the main content and overview at a glance and then drill into the full detail as necessary.

The content is also growing so if their is something you need that is not covered it may well be in the pipe line and if not you can always email a question.

I would highly recommend the full service.

Posted by trevorb


Subscription

We subscribe to this service and find it useful. There are a number of useful guides explained well and they are being added to.

ian

Posted by ian.sum


Nicola is a regular on AW

As you already probably know, Nichola is a former editor of AW and still regularly contributes to the forum. Most Any Answer threads have her expert comments which demonstrate her indepth knowledge of tax.

As the previous posts mention more content is being added to the site - all value for money

Mohammad

 


 

Nichola Ross Martin Tax Consultancy Ltd

I have subscribed to this website and find it very useful. It is well written and succinct. It is also extremely relevant to our type of client, namely small to medium size family businesses and there are lots of useful and informative links.

Posted by Brinner


Nichola Ross Martin

I've just paid my full subs as I was impressed with the free stuff and wanted access to the rest. The site seems to be growing all the time and so far I've saved many times what I've paid in research time. I'm a practicing accountant, sole trader with 4 staff. My clients are all small businesses wanting to do the things small businessmen always want to do - claim as many expenses that they can and pay as little tax as possible. For me it's the basic stuff that I've always intended to sit down and write up a couple of pages about but have never had the time - travel, subsistence, entertaining, P11ds, etc. There's also the problem of keeping it up to date. The newsletter is great, it seems mostly relevant so I'm not wasting my time. I thought about the price but having spent many (non chargeable) hours on the web looking through HMRC manuals and comparing it to some of the books I buy each year, the price is very reasonable. I recommend it.

Posted by tonyarm


Nichola Ross Martin

I am a sole practitioner with no staff. I subscribed several months ago and have found Nichola's tax consultancy to be an immensely useful resource. Well worth the money, and as other posters have said it certainly saves a lot of faffing about with textbooks and HMRC manuals. Highly recommended.

Posted by gebro


a great source of information

I subscribed and am just trawling through the information and find it really good. I'm sure I will never miss a tax planning opportuniy now I have subscribed to this. Well done Nichola for a great resource!

Posted by shaunmcguinness


I am a subscriber also

I have signed up with Nichola's site and it is money well spent. I am a small sole practice with a mix of small clients. So far her site has provided me with the technical support I have needed. The checklists are really good and it is great having everything in one place and being certain of its technical merit.

Have also emailed Nichola direct with a tax query. She is quick to respond.

In summary - her site is excellent, informative and logical and is excellent value for money.

Posted by lja20


Nicola Ross Martin

We have recently subscribed to Nicola's website and find it well presented and easy to follow. The tax guides and regular tax updates are very useful save a great deal of research time.

Andrew

 


 

Why not?

If she has invested her effort and time in this brilliant website then why shouldn't she promote it? I see nothing wrong in this. I would do the same if I had her expertise.

Just my opinion

Posted by mravat


Helpful Website

Anything which helps you know what you don't know and keeps you updated - has to be good!

I understand a lot of work has gone into developing this website and this shows - it is a continual evolving creation, and Nichola is willing to listen to comments and produce guides on topics if requested.

There's such a lot of material in there already, I would recommend it and I'm sure non accountants would understand most of it too.

CAS

 


 

I subscribed Yesterday

I subscribed yesterday, after looking at the website and speaking to Nichola. For me the package is just right. Complicated tax info in every day langauge. Sounding like an advert!

Posted by Anonymous


Ross Martin Tax Consultancy - excellent service

I have subscribed to the website and used Nichola's excellent consultancy service for the last four months.

I have found all aspects of the service very useful. I am a partner in a relatively new start-up practice based in East Anglia with three partners. Recently our CTA qualified partner left and I have found Nichola invaluable in providing a service for me to discuss more complex tax matters with and; crucially she will actually give you her opinion based on the facts you tell her about issues. She has certainly more than adequately replaced the advice I was getting from my old CTA colleague and on a known hourly cost basis. Also usefully Nichola is very well connected in the tax advisory sector so if she doesn't feel comfortable advising on a point she will often know who to turn to.

I would certainly endorse her as providing a 'virtual tax partner service' for general practice.

Posted by stuartbradshaw


Good replacement for Franchisor

I was a franchisee, the tax advice I received varied with who was available that day. In the main hat I got was read this page of HMRC page. Yes I can read but I did not understand!

With the service Ross Martin - it is written in a language I understand. If after reading this I had queries, I just need to call/email.

DONT JOIN A FRANCHISE - Tax and marketing are the two key areas you need. You have found tax, I am sure marketing is offered as an outsource by someone else.

Posted by Anonymous

 


Some of the above came from this posting: http://www.accountingweb.co.uk/anyanswers/recommendations-ross-martin-tax-consultancy

 

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