I suppose the fact that I am posting this on Sunday evening says it all - despite a marked improvement in tax return filing in the last couple of years, it seems most clients are back to their same old ways this year.
Practitioner's Diary
Life is tough on the front line of accountancy. For more than five years, our intrepid correspondent has been bringing us news and views from a typical West Country practice.
As usual, we are still receiving a steady stream of approaches from potential clients looking for help with 2012 SA returns.
A rare occurrence in the West Country, we have about 4 inches of snow and the roads are at a standstill!
Partnerships, don't you just love 'em? They are fine while everything is going well, but just try to wind one up!
Around midday I started to get a bit shivery. Yes, my radiator was getting cooler.
Wandered round the office and the general temperature was dropping too. Various people had put their jackets on and were looking a bit miserable.
My January has got off to a rather slow start following a delayed bout of the Christmas stomach virus, which is rather unfortunate in view of the mountain of tax returns yet to be filed.
Still chasing in errant tax returns - this has to be the best excuse so far!
I have been playing telephone tennis with this client for weeks:
"They're nearly ready"
"I've been away, you'll have them next week
" ... next month"
Etc
Last year we were celebrating having a record number of tax returns filed by Christmas, and we enjoyed a relatively smooth January. I don't think anyone worked much overtime, I certainly didn't have to work weekends in January 2012.
In fact, I'm fuming! HMRC does this once a quarter and I'm sure they do it just to raise my blood pressure.
I run a small payroll for a client, just two part-time employees both paid below the NI threshold most months, so there haven't been any deductions to pay over for over a year.
A mixed bag today. Good news on personal allowances - from 2014 that is. And great news that the AIA limit goes up ten-fold in January (although watch out for 31 March 2013 year ends, you won't get the full £250K).

















