Self Assessment | AccountingWEB

Self Assessment

I was asked this yesterday and have been unable to find an answer.


It's late at night so my brain may be fuddled, if so please excuse. Just taken on a new client and am trying to reconcile his overlap relief and assessments.


Can I use Higgs v HMRC to ask HMRC to repay overpaid tax for an old year, where HMRC have raised a determination on that year?


Has anyone else noticed a tendency for HMRC to issue reduced tax codes on a cumulative basis, leaving employees with unfeasibly large tax deductions in the pay period in which they're first used ?



A sole company director pay herself an amount of £650 per month but the company is not running payroll.

Can she claim maternity allowance?





I have a client who is negotiating a very large termination settlement with his employer on the grounds of disability.


has there been any recent technical guidance on this? Is there a system for reporting the commission paid to agents direct to HMRC as there is for example in some other industries?

hi, my sisters and i recently inherited a modest property. we are planning on renting it out for around £600pcm before costs. two of us are HR taxpayers and the third is BR.


Community Interest Company providing sport activity services to the local community (mostly karate) wants to sponsor someone who was invited to represent UK on a martial arts tournament in US.

I am looking at TaxCalc for our limited company accounts production, tax returns and HMRC and Company House filing plus Self Assessment client Tax filing.