Entered practice in 1973.
I've just successfully submitted an SA return from TaxFIler, response:
HMRC has received the HMRC-SA-SA100 document ref: 2197294479 at 09.49 on 28/01/2018. The associated IRmark was: [redacted]. We strongly recommend that you keep this receipt electronically, and we advise that you also keep your submission electronically for your records. They are evidence of the information that you submitted to HMRC.
PS. I've removed the IR Mark and substituted "[redacted]" above.
The battery degradation issue is a serious one, here is an extract from a report in the USA - a 6 year old car at 90,000 miles:
" We were among the first to purchase a Nissan Leaf in 2011. Oh, how we loved it!
We could drive all we wanted for less than $1 a day for electricity, and it got better: we mainly charged at night here in the Pacific Northwest, when virtually 100 percent of our electricity is generated from hydro and wind.
The car was great in that respect, and it hasn't cost us a dime for maintenance, except for new tires.
But six years later, we are totally ****ed! At 91,000 miles, our battery pack is at less than 60 percent of original capacity and our range is around 35 miles.
That's all but unusable for us since we live up a hill 15 miles out of town. When we bought the car, Nissan's official statement was that the battery should be at 70 to 80 percent of capacity at 100,000 miles, and it was backed by an 8-year/100,000-mile warranty.
Today, Nissan Leaf Customer Support tells us that our battery condition is normal and to be expected, and that the car is not worth enough to spend more than $8,000 on a new battery.
Our local dealer claims to know nothing about the $6,500 price for a new pack announced almost three years ago, and Customer Support could not help on this either. "
Here's what you are not told about by those promoting electric cars:
1. Battery range (miles) figures as published are basically lies in terms of exageration (for closer to the truth look up the USA quoted range figures as opposed to the corrupt NEDC EU figures)
2. Charging the battery away from home is most certainly not as easy or convenient as refilling a petrol tank
3. Insurance for EVs is usually higher than for petrol cars
4. For domestic/ household charging of an EV battery typically from empty it can be 7 hours (The claims or 50 minutes / less charging refer to commercial charging points where either a subscription and/or Smartphone is required)
5. Capital costs / depreciation / leasing costs in some cases will exceed fuel cost savings
6. An EV with an EU NEDC declared / claimed range of 155 miles really only has a range of less than 100 miles if the heater / demister is used or the car is diven at 40 mph or more
7. As EVs are a niche product it can be difficult to obtain as big a discount on the purchase price as could be achieved on a petrol car (but Car Wow can help, except BMW don't allow their i3 to be sold via Car Wow)
Having said the above there some important advantages including particulates and NOx emissions at a much lower level than diesel cars - these are very serious pollutants that are reported to be the cause of premature deaths.
The second life of EV batteries is currently being promoted as energy storage in domestic (and maybe commercial) properties - batteries charged up in daytime by solar panels.
Unfortunately the economics don't seem to add up at the present time taking account of battery system cost divided by number of years battery warranty a figure which currently which exceeds the claimed power consumption savings.
One advantage seen by power generation companies is use of batteries to release power to the grid at times of peak demand and thus save power generators the cost pf investing in additional generating capacity.
Paying tax due under SA without a UTR - an Aweb article from 2010:
HS222 guidance extract:
Conditions for change of accounting date
If you want to change your accounting date from year 4 onwards:
you must tell us about the change in your tax return, and send it back by the relevant filing date
the first accounts, to the new accounting date, must not be more than 18 months
if you changed accounting date in any of the previous 5 tax years, you must tell us why you’ve made the change. This change must be for genuine commercial reasons. Obtaining a tax advantage is not a commercial reason
The most recent time that I used Basic Tools it was to do with a mid-tax-year-cessation. Sage told the client that they had to use Basic Tools to report the mid-year cessation to HMRC, so I had to set client up in Basic Tools and do that.
Sage is not the only payroll software lacking one-off necessity features - for example Moneysoft lacks EYU, and I am told that Pegasus Opera lacks EYU capability as well.
So until clients stop using feature-short payroll software such as Moneysoft, Pegasus and Moneysoft then Basic Tools shall essentially still need to still exist.
Agent Update 54 – 29 June 2016 – Page 13
" Using Basic PAYE Tools (BPT)
It has been reported that the 2016-17 version of BPT does not work for agents who are using it for more than four employers.
HMRC generally advise agents against using BPT on the basis that it not really suitable for commercial use.
Page 3 of the BPT guidance states this tool may not be suitable for agents or bookkeepers running several payrolls as data cannot be copied for any one payroll on the tool and this may cause conflict protecting data and ultimately complying with the Data Protection Act. "
Despite the above I have used Basic Tools for EYU / resolve client payroll disasters / problems and had upto 17 employers per dataset and not experienced problems, but in the vast majority of cases one-off use (not regular use).
There is a specific tax exemption, so check if the circumstances in the exemption apply to your case:
Where an employee is provided with a taxi paid for by his employer for a journey from work to home, this represents a benefit unless:
• the four late-night working conditions are satisfied, and
• the number of journeys is no more than 60 a year
Consequently an employee provided with a taxi from work to home once a week (52 times in a year) does not qualify for this exemption unless all the late-night working conditions are satisfied, even though they have been provided with a taxi on fewer than 60 occasions in the year.
The late-night conditions that must be satisfied are:
1) the employee is required to work later than usual and until at least 9pm
2) such late-night working occurs irregularly, and
3) by the time the employee stops work, either public transport has ceased or
it would not be reasonable to expect the employee to use it, and
4) the transport provided is by taxi or equivalent road transport
In most cases it is clear whether an employee who works until at least 9pm also works later than usual. For example, most restaurant or public house
employees usually work later than 9pm and consequently when doing so they do not work later than usual. They cannot therefore satisfy the first
condition. Something is ‘usual’ if it conforms to a common or ordinary pattern. The first condition is intended to apply when someone is required,
on occasion, to work later than usual and until at least 9pm.
If someone works later than usual and until later than 9pm this must be irregular. Irregular means not following a regular or established pattern. An employee who works later than usual and until at least 9pm every Friday, or on the last Friday of each month, is not working later than usual irregularly.
Even if an employee works later than usual and until 9pm on one day each week, but on no particular day, this is not irregular.
It is a matter of fact whether public transport is still available. If an employee’s journey home requires taking 2 or more forms of public transport and 1 of those has stopped by the time of the journey home, the third
condition is satisfied for the whole journey. An employer may consider various factors when deciding whether it is reasonable to expect an employee
to use public transport but because the journey frequency is reduced and/or must be completed in the dark, or the employee has had a long day and is
tired, or has a heavy case to carry, or is travelling to an unmanned station, are not in isolation sufficient reasons to satisfy the second part of the third
late-night working condition. The extent to which a journey from work to home after 9pm on public transport is significantly different from a journey
earlier in the day, so that it is reasonable for an employer not to expect an employee to undertake that journey, depends on the facts in each case.
Source: HMRC guidance 480(2017)
Expenses and benefits
A tax guide
There has been published this week a useful article by cch (i-croner) which confirms that special VAT calculations [eg. margin scheme] can be maintained in spreadsheet format and not linked to the MTD submission.
However VAT returns will still need to be submitted under MTD via " functional compatible software " - a software programme which allows information to be recorded in an electronic form and which sends and receives information to/from HMRC using the API platform (including API-enabled spreadsheets); HMRC states that digital transfer includes ‘option[s] such as XML import/export, macros or linked cells, but does not allow manual transfer or transposition of data’.
cch article (may require subscrition as it is premium content):
The above article is the most detailed one that I have seen so far on the subject of MTD for VAT.