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HMRC reminder of duty to notify

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In its stakeholder digest (31 August 2023), HMRC reminds taxpayers of the duty to notify a liability to income tax or capital gains tax for the tax year 2022/23 by 5 October 2023 (i.e. by six months after the end of the tax year). HMRC asks readers to ‘encourage your networks to check whether they need to file a tax return, and if they do to register by 5 October’ – although perhaps not targeted at agents who already, by the very nature of their role, deal with their clients’ tax affairs. In any case, HMRC also flags up several helpful guidance notes, including the online Check if you need to send a self-assessment tax return tool.

Issue: 1631
Categories: News
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