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The tax agenda for October 2013

Issues for SMEs

October promises to be another busy month for advisers to SMEs says David Whiscombe

As well as being the latest filing date for 2012/13 paper self-assessment returns 31 October is also the deadline for payment of 2013/14 ATED (returns having been due by 1 October); and HMRC’s ‘my tax return catch-up plan’ directed at taxpayers with outstanding returns from 2011/12 or earlier closes on 15 October with returns needing to be filed and tax paid by that date.

Early in October the consultation closes on simplification of class 2 NIC collection and on reform of CTA 2010 s 455 concerning close company loans to participators (see last month’s ‘Agenda’ for more details); later in the month sees the closure of consultations on transfers...

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