HMRC said it will waive £100 late filing penalties for those unable to access the Self Assessment helpline on 31 January due to the department's expected call centre strike.


More of a discussion point than a question, and apologies if this has already been discussed but - in absence of any firm guidance on the point - I have a query about the proposed new legislation.


A sole trader working as a builder has a two week job which overlapped the end of accounting/tax year.

Is the income and expenses relating to the job split pro-rata over the two years?


An LLP has two partners, one of which is a nominee limited company without a UTR.

What UTR can we enter for the nominee company to get the partnership tax return accepted please?


Total income is c£135k after employee contributions of c£20k, employer contributions also c£20k. 

H&W- the wife runs a sole trader business and uses the car for all her business and private trips. The Husband doesn't use the car.

Client (new) has dividend income but has never registered with HMRC and has no UTR. 2011 is the first year that dividends have been received. The income is high enough to trigger a liability (i.e.


I have a sole trader with 30 April 2010 Year End.  A new partner joined on 1 May 2010 and accounts have been prepared to 30 April 2011.


Apparently HMRC have started an investigation stating "I have questions over your ability to meet all your private & personal expenditure from your business profits I therefore would like to se