When this happened to me I called them and they sorted it out
I just add it in 'Other income' and then pop a note on the return
I find it can take up to a week after authorisation for them to show up sometimes
I haven't noticed any issues this morning
You need to get proper paid advice on this situation as a whole - payroll for an overseas member of staff and their tax situation BEFORE it happens
You need to get professional advice
However, the status of the purchaser is irrelevant, it's the status of the building that is relevant here
Sounds like you need to appoint an accountant to help you deal with this and how to report your taxes
If you don't know the answer to if you would be liable to taxes then you shouldn't be advising clients !
Why not ask HMRC or your institute these questions?
Well the longest accounts period would be 18 months
You should have split the periods 12 months and 3 months
You said the year end was originally December, so first tax for 12 months due 1 October, then 2nd for 3 months due 1 January
When I have had clients with a long period of accounts I have warned them that we will need to prepare quickly to ensure they don't miss payment and / or filing deadlines
I wouldn't put this. I would just say that the audited accounts are attached.