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20 May 2014
Key activities for you and your colleagues
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- HMRC have changed the way they charge interest for late payments of PAYE and construction industry scheme tax. This will now be charged in-year rather than on an annual basis. Emphasise to clients the dates when monthly PAYE payments should be made.
- The taxpayer in P Daniel lost his appeal to be considered non-UK resident in 1999/2000 partly because he failed to keep detailed records of travel in and out of the UK. It is just as important under the statutory residence test to keep detailed records.
- If you can from your tax software run off...
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Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
