Tag Archives: Harrogate accountants

VAT on supply of services overseas

VAT is never simple and it keeps changing.  VAT on services supplied by a UK business to an overseas customer is one of the most difficult… Supplies to a business customer: In general the business customer will account for VAT … Continue reading

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Trade? Or not Trade?

As part of their modernised, proactive approach, HMRC is actively searching the internet for evidence of traders who are consistently selling goods on eBay and not declaring their income.  It’s not just ebay – if you  have affiliate income or … Continue reading

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The End of Summer

What have  HMRC been up to in these quiet summer months?  Reconciling UK taxpayers’ PAYE records of course! The details will be sent to you on a p800 . By the end of September 2011 HMRC aim to have sent … Continue reading

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FRSME – Changes to reporting

A new accounting standard will be introduced by the Accounting Standards Board from July 2013 to replace UK GAAP for companies that are not publicly accountable.   This change won’t affect “small companies” (less than £6.5 million turnover and £3.26 … Continue reading

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Salary Sacrifice

Changes to the VAT treatment of salary sacrifice schemes have been announced by HMRC. The changes are effective from 1 January 2012 and in some cases will increase the overall cost of the scheme. Salary sacrifice schemes allow employees to … Continue reading

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The new penalty regime

HM Revenue and Customs (HMRC) have issued a reminder on the new tax return penalties regime starting this Autumn. The changes will affect self assessment returns for 2010/11 onwards. The new penalties for late self assessment returns are: An initial … Continue reading

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VAT Initiative update

A reminder about HMRC’s VAT Initiative campaign which is focussed on individuals and businesses that are trading above the VAT registration threshold of £73,000, but who have not registered to pay VAT. Those who have not yet registered but do … Continue reading

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Record breakers

According to reports, many businesses visited by HMRC have failed to meet the standard required for ‘accurate and adequate’ business records. These failing businesses normally face further inspections to ensureimprovements have been made. Businesses should ensure that their records are … Continue reading

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Minimum wage changes

The national minimum wage is due to increase on 1 October.. The adult rate will increase by 2.5 per cent, or 15p, to £6.08 an hour. The rate for 18-20 year olds will rise by 6p to £4.98 an hour. … Continue reading

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Using your (VAT) initiative

The VAT initiative, whilst sounding like something devised by a politburo, is one of HMRC’s focuses this year. HMRC are writing to 40,000 businesses whose turnover appears to them to have already exceeded the compulsory VAT registration threshold. Those businesses … Continue reading

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