Action points, issue 4540

01 March 2016

Issue: 4540 / Categories: For Action , Admin

Put your client admin into motion.

Make sure that clients with employees are aware that the national living wage become law on 1 April 2016. Why not submit a short article on what employers should do to prepare to the local press ?

Remind clients who own holiday lets that unless they can show they offer services ‘substantially beyond those normally provided by a landlord’ and that they are occupy the property (as with a bed and breakfast business) the income will be treated as coming from property rather than a trade.

If HMRC imposes penalties on a client always check the legislation to ensure that HMRC has issued them correctly – as the decision in Fab Cleaning Management showed – this is worth doing because the Revenue does not always get it right.

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01 March 2016

Put your client admin into motion.

Make sure that clients with employees are aware that the national living wage become law on 1 April 2016. Why not submit a short article on what employers should do to prepare to the local press ?

Remind clients who own holiday lets that unless they can show they offer services ‘substantially beyond those normally provided by a landlord’ and that they are occupy the property (as with a bed and breakfast business) the income will be treated as coming from property rather than a trade.

If HMRC imposes penalties on a client always check the legislation to ensure that HMRC has issued them correctly – as the decision in Fab Cleaning Management showed – this is worth doing because the Revenue does not always get it right.