IRIS allows me to either have an 1/3/19 to 31/5/19 accounting period or two periods of 1/3/19 to 5/4/19 and 6/4/19 to 31/5/19.
The first option (using IRIS) prorates the total income for the 3 months and one £1,000 trading allowance. The second option allows me to specify the income for the respective periods and claim a trading allowance in each period (i.e. tax year).
I didn't otherwise I would have just run the return!
I had the point re shorter period clear in my head it was just the IRIS issue that confused me.
It pro-rates the £1,000 as if it were a trading expense if you leave it as a 3 month set of accounts. If you split it into two then you can claim the trading allowance in each tax year!
Don't worry. One of the statements we received said "Dec'd" after the name. Turns out the senior partner had spoken to the person earlier that day and he's not a medium as far as I know!
I will check out the legislation re: definition of a dwelling to see whether this applies.
It looks like I fell in to an age old trap of reading an out of date This is Money article, which was written before the 2016-17 CGT rate changes (i.e. that stated 18% and 28%)
I do not know the point re lease, however I am lead to believe that non domestic business rates are paid to the council.
Being truly honest, I skimmed the legislation before posting here in the hope that someone had dealt with it in recent times.
Yes half of the correspondence we receive from them seems made up!
It sounds like you may need to give HMRC online services a call to see if there is a signal on their system which is stopping the cleint appearing on your list.
Have you tried searching via UTR?
I thought I had a client who was missing from the list and went through the process twice before I realised that she was appearing under her maiden/non double name.
Barring that, it's worth calling them to check whether their systems are showing that a 64-8 is in place and going from there. It may be that the online services department may need to be called to sort the issue.