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Free
advice and tips on this page
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Advice on line from a qualified accountant for only
£30 on the linked page |
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This page contains
advice and tips about various business, financial and tax matters. For some
subjects, there are links to further detail. You should check
our web terms and conditions and our disclaimer before using this page or linked
pages and remember especially that
the information given here is only of a general nature, and should not be
relied upon without seeking detailed professional advice in relation to the
particular circumstances of your case. Our disclaimer, referred to above,
specifically excludes any liability howsoever arising as a result of your
taken any action or refraining from
taking any action on any matter without first having sought our advice. See also our Stop Press web page, or you can ask a
qualified accountant advice on line or as
little as £30 including VAT. See also our aide
memoire to legal deadlines for the years 2010/11 and
2011/12. Clients
of the practice can obtain further information by entering the ‘Client ‘
Zone’ and searching the index
Other users can
search the public index to the website for
further general information on many subjects. |
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Alphabetical Index To
Free Advice And Tips |
Click on the
letter of the alphabet or scroll through the index. ‘Return to index’ returns
to this point.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
Archive of old
relevant material A few hot tips
This
index is only to those items on the public section of the website.
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web sites :-Disclosure requirements |
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Links to other
websites of interest – in alphabetical order Click Here
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Accounts records – see Records |
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Disclosure requirements for web sites and
emails |
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Legal deadlines 2010/11
and 2011/12 |
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Date
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Details
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Links
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01/01/06 |
The Companies
Act 2006 now makes it an offence not to include the following on EVERY page
of EVERY website, and on ALL emails sent from a business:- The full legal
company name and registered number The registered
office address The country of
incorporation And other
information The previous
regulations under the E Commerce Directive 2002 still
apply |
Peter Brown & Co offer a detailed factsheet on this
subject . Use our ‘Questions on line’
facility to order a fact sheet on the terms and conditions applying to such
questions .The fee is £5.00.(Free to existing clients by entering the
‘Client Zone’) Quote ‘Fact Sheet 06/01 at
£5.00’ in response to ‘What is your question’ on the form. You can
ignore the quoted rate of £20 on the form |
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For 2009/10 For 2010/11 For 2011/12 |
The Annual
Investment Allowance permits £50,000 to be spent on fixed assset by SMES,
entitling them to 100% tax relief. This has been
increased to £100,000 for 2010/11 This has been
reduced to £25,000 for 2011/12 |
Peter Brown & Co offer a detailed factsheet on this
subject . Use our ‘Questions on line’
facility to order a fact sheet on the terms and conditions applying to such
questions , except that the fee is £5.00.(Free to existing clients) Quote ‘Fact Sheet 12 at £5.00’ in
response to ‘What is your question’ on the form. You can ignore the
quoted rate of £20 on the form |
Legal deadlines 2010/2011 and 2011/2012
Date |
Details |
Links |
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31/01/11 |
Self assessment
tax returns for individuals and partnerships for the year ended 05/04/10 must be filed electronically to avoid a
penalty |
Use our online tax return service |
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Quarterly throughout the year |
On 2nd
February, May, August and November, employers should notify car changes on
P46 car for the quarter ended on the 5th of the previous month. |
Use our online payroll service |
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Quarterly throughout the year |
On 31st
March, 30th June,30th September and 31st
December a CT61 should be prepared by Companies |
Use our tax services |
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19th of each month throughout
the year |
PAYE and NIC
must be paid to the Inland Revenue by employers for the period to the 5th
of the current month. (Only payable quarterly in January, April, July, and
October by small employers ) |
Use our online payroll service |
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9 months after the accounting year end |
Companies must
pay Corporation Tax in relation to the accounting period ended 9 months
previously to avoid penalties and interest |
Use our tax services |
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9 months after the accounting year end |
Companies must
file their accounts with the Registrar of Companies for the period ended 9
months previously to avoid fines. The deadline was previously 10 months |
Use our accountancy services |
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12 months after the accounting year end |
Companies must
file their Corporation Tax return ( the CT600) for the accounting period
ended 12 months previously to avoid penalties and interest |
Use our tax services |
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Last date for
payment of balancing payment of income tax & CGT for the year to 5/4/10
to avoid interest |
Use our online tax return
service |
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Last date for
payment of first payment on account of income tax for the for the year to 5/4/10
to avoid interest |
Use our online tax return
service |
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Last date for
post cessation receipts elections for the year to 05/04/10 |
Use our online tax return
service |
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Last date for
trading losses election to be set off against gains for the year to |
Use our online tax return
service |
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Last date for
trading losses election to be set off against general income or carried back
for the year to |
Use our online tax return
service |
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Last date for
post cessation expenses election to be set off against gains for the year to |
Use our online tax return
service |
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Last date for
losses on shares in unquoted companies election to be set off against income
for the year to |
Use our online tax return
service |
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Last date for
replacement of business assets (roll over relief) for three years previously |
Use our online tax return
service |
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Last date for
disposal of asset and reinvestment in qualifying company (reinvestment
relief) |
Use our online tax return
service |
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Last date to
claim for disapplication of incorporation relief under TCGA 1992, s162 |
Use our online tax return
service |
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Last date to
claim for relief for farmers’ averaging of profits for 2007/8 and 2008/09 |
Use our online tax return
service |
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Last date to
claim for 2004/06 Capital Gains Tax losses brought forward- formal
notification required |
Use our online tax return
service |
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Last date for
payment of balancing payment of income tax for the year to 5/4/10 to avoid
penalties as well as interest |
Use our online tax return
service |
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Last date small
enterprises to purchase certain ICT equipment (computers etc) to qualify for
enhanced first year allowances |
Use our tax services |
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Last day for ISA
contributions for 2008/9 |
Seek financial advice |
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Last day for
realizing capital gains for the annual exemption for 2010/11 |
Use our tax services |
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Last day for
chargeable transfers to use annual exemptions/small gifts exemption for
Inheritance Tax |
Use our tax services |
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Last day for to
claim for negligible value of asset within the last two years |
Use our tax services |
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Last day for ISA
contributions for 2010/11 |
Seek financial advice |
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Last day for
realizing capital gains for the annual exemption for 2010/11 |
Use our tax services |
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Last day for
chargeable transfers to use annual exemptions/small gifts exemption for
Inheritance Tax |
Use our tax services |
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Last day for to claim
for negligible value of asset within the last two years |
Use our tax services |
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19/05/11 |
Employers must
file forms P14,P35,P38,P38A and CIS36 to avoid penalties |
Use our online payroll service |
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Employers must
file forms P14,P35,P38,P38A and CIS36 to avoid penalties |
Use our online payroll service |
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Employers must
issue form P60 to their employees to avoid penalties |
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Employers must
issue form P60 to their employees to avoid penalties |
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Employers must
file forms P9D,P11D and P11Db and give copies to their employees |
Use our online payroll service |
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Employers must
pay Class 1a NICs on benefits to employees |
Use our online payroll service |
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Employers must
file forms P9D,P11D and P11Db and give copies to their employees |
Use our online payroll service |
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Employers must
pay Class 1a NICs on benefits to employees |
Use our online payroll service |
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Last date for
payment of second payment on account of income tax for the year to 5/4/11. |
Use our online tax return
service |
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Last date for
payment of second payment on account of income tax for the year to 5/4/10. |
Use our online tax return
service |
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31/10/11 |
Self assessment
tax returns for individuals and partnerships for the year ended 05/04/11 must be filed on paper to avoid a penalty |
Use our online tax return service |
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31/01/12 |
Self assessment
tax returns for individuals and partnerships for the year ended 05/04/11 must be filed electronically to avoid a
penalty |
Use our online tax return service |
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ARCHIVE OF OLD MATERIAL THAT MAY STILL
BE RELEVANT
Date |
Details |
Links |
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23/10/02 |
The E-Commerce
Directive 2000 is now fully in force in UK law, and governs what traders must
disclose on websites in order to comply with European law |
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Peter Brown & Co is a trading name of Undershot Ltd,
registered in England , no 4114468. Director :- P.Brown FCCA, FCIE,DchA,BSc.The registered office is Acomb
Grange, Grange Lane, York, YO23 3QZ.
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