Points for advisers to consider this month: to avoid the ever increasing penalties for late filing, advisers should ensure that clients meet their quarterly and final instalment payment deadlines, and self-assessment notification and paper return deadlines in coming weeks. They may even consider bringing forward enquiry windows by filing earlier. With the removal of the VAT threshold for non-UK suppliers, businesses without a UK establishment making taxable supplies of goods or services in the UK will have to ensure they’ve made the appropriate administrative and compliance arrangements. Following announced changes to DOTAS rules, and further rules under consultation, there will be increased obligations on advisers to ensure that appropriate disclosures are made – whether as a promoter, co-promoter or as tax agent.