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January 2019

Welcome to the Gardners Tax Tips & News monthly newsletter, bringing you the latest news to keep you one step ahead of the taxman.

If you need further assistance just let us know or send us a question for our Question and Answer Section.

We’re committed to ensuring none of our clients pay a penny more in tax than is necessary and they receive useful tax and business advice and support throughout the year.

Please contact us for advice on your own specific circumstances. We’re here to help!

Make the most of tax efficient savings offers

As the end of the current tax year approaches, it is worthwhile making a check to ensure that the various tax-efficient savings opportunities have been utilised wherever possible. The following paragraphs Read More…

Can an employer still claim the EA?

In broad terms, the Employment Allowance (EA) is available to most employers and should enable them to reduce the amount of National Insurance Contributions (NICs) they have to pay by up to £3,000 per year. The eligibility rules changed from April Read More…

Considering capital expenditure?

Businesses considering investing more than £200,000 in plant and machinery could benefit from a change to the capital allowances rules in January 2019, which should allow them to obtain tax relief at Read More…

VAT: Supplies of digital services to consumers in the EU

The VAT rules for businesses supplying digital services to private consumers in other member states change with effect from 1 January 2019. From that date, the place of supply will be the UK where both: Read More…

January questions and answers

Q. What should I do about an error I accidentally made on my latest VAT return? Read More…

January key tax dates

1 – Due date for payment of Corporation Tax for the year ended 31 March 2018 Read More…

December 2018

Company vans update

A charge to income tax will generally arise if a company van is made available, by reason of the employment Read More…

VAT reverse charge in the construction industry

Autumn Budget 2018 announced a new measure, designed to counter fraud in the construction industry, which has seen gangs of criminal traders artificially extending the chain of supply of Read More…

PGLs for employers

The Department for Education has launched a new Student Loan product known as Postgraduate Loans (PGLs). From April 2019, Read More…

HMRC warn of tax scams targeting university students

HMRC have published a series of warnings that university students are being targeted by scammers with fake tax refunds in an effort to steal money and personal details. Read More…

December questions and answers

Q. I am aware that there is to be a temporary increase in the limit for claiming Annual Investment Allowances. Are all assets eligible for the allowance? Read More…

December key tax dates

19/22 – PAYE/NIC, student loan and CIS deductions due for month to 5/12/2018 Read More…

November 2018

Autumn Budget 2018

There was wide-ranging speculation in the run up to this year’s Budget, with experts predicting that, whilst Brexit and ending austerity would be the most prominent features, Chancellor Phillip Hammond would Read More…

Apprenticeship levy to help smaller firms

In a bid to make apprenticeship schemes more accessible, the Treasury has raised the amount of the apprentice levy that larger companies can transfer to smaller firms in their supply chain from 10% to 25%. Read More…


The High Income Child Benefit Charge (HICBC) is a tax charge tax charge will apply where the ‘adjusted net income’ of a taxpayer or their partner is more than £50,000 in a tax year, and they or their partner receive child benefit. Read More…

Making use of the trading allowance

The introduction of the new trading and property allowances for 2017/18 onwards mean that those with low levels of income from these sources may not need to report it to HMRC. Read More…

Software requirements under MTD

Under HMRC’s new Making Tax Digital (MTD) regime, which kicks in for VAT-registered businesses with a taxable turnover in excess of £85,000 from April 2019, Read More…

November questions and answers

Q. Are there any advantages to registering voluntarily for VAT even if my taxable turnover is less than the registration threshold? Read More…

November key tax dates

2 – Last day for car change notifications in the quarter to 5 October – Use P46 Car Read More…

October 2018

Welcome to the October edition of Gardners’ Tax Tips & News monthly newsletter.

Help-to-Save accounts go live

Many people on low incomes who wish to build up a savings pot can now register for a government-incentivised Help-to-Save account. The launch of the new account follows an eight-month trial, with over 45,000 customers who deposited over £3 million. The new scheme is easy to use, flexible and secure, will…Read More

VAT on holiday accommodation

Letting of residential accommodation is generally an exempt supply for VAT purposes. However this exemption does not apply to holiday accommodation (includes furnished and non-furnished holiday lettings. The definition of ‘holiday accommodation’ for these purposes includes property that is advertised or held out as holiday accommodation and those consider suitable…Read More

HMRC launch MTD campaign

According to recent research undertaken by the Institute of Chartered Accountants in England and Wales (ICAEW), over 40% of businesses that will be affected by Making Tax Digital (MTD) for VAT are not yet aware of it. With only six months to go until MTD goes live for some businesses in…Read More

October questions and answers

Q. I bought my house in 1998 and I lived in it until 2000 when my employer required me to work in Spain. I returned to live in the house in 2005 and have lived there until now. I have never owned any other properties. Will I qualify for full…Read More

October key tax dates

Due date for payment of Corporation Tax for the year ended 31 December 2017 5 – If a Tax Return has not been received, individuals and trustees must notify HMRC of new sources of income and chargeability in 2017/18 14 – Return and payment of CT61 tax due for quarter to 30 September…Read More

September 2018

Tax Tips & News

HMRC consult on BIK changes

Following the recent consultation covering the taxation of employee expenses (as announced in the Autumn 2017 Budget), draft Finance Bill 2018-19 contains proposals to amend some of the existing rules concerning travel and subsistence payments. Read More…

MTD research published

HMRC have published a document entitled Making Tax Digital Research – Attitudes, Behaviour and Engagement, which reports on research undertaken to help HMRC understand how individual customers and agents respond to the core principles of MTD. The key obje Read More…

VAT treatment of vouchers

A summary of responses to HMRC’s consultation on VAT and vouchers was published on 6 July 2018. The consultation sought views about proposed new rules for the VAT treatment of vouchers and gift cards. The consultation focussed on how an EU directive, pro Read More…

OTS proposals new online PAYE platform

An increasing number of individuals are finding work through online platforms (for example Deliveroo and Uber workers), usually on a self-employed basis, whereas in the past they might have been employees whose relatively simple tax affairs were dealt wit Read More…

September questions and answers Read More…

September 2018 key tax dates Read More…

August 2018

Tax Tips & News

Further MTD guidance published

In response to calls for additional clarity from businesses and their representatives, HMRC have published further information on Making Tax Digital (MTD) to support them with preparation in the run up to the start of the mandatory MTD VAT service. Read More…

Certain sole traders and partnerships may benefit from using HMRC’s simplified expenses regime to calculate business expenses for vehicles, working from home and living on the business premises. Read More…

HMRC update trust registration guidance

HMRC have updated guidance on registering a client trust to clarify which types of trust must be registered and the deadlines for registering. Read More…

August questions and answers Read More…

August 2018 key tax dates Read More…

July 2018

Tax Tips & News

The Association of Taxation Technicians (ATT) is warning that owners of second homes and buy-to-let (BTL) landlords may face a much shorter period in which to pay any capital gains tax (CGT) due on property sales from April 2020.

Where CGT is due, a d Read More…

HMRC have released interim guidance for agents on the new EU Mandatory Disclosure Rules and new reporting requirements for intermediaries, which apply from June 2018.

Under the new mandatory EU tax disclosure rules, information will be exchanged betwe Read More…

HMRC’s pilot of Making Tax Digital (MTD) for income tax has been extended and is now able to accept quarterly updates from individual landlords with simple tax affairs. Agents can also sign up clients to pilot. The latest extension means that certain Read More…

Q. I am a company director and usually work from an office in London. However, I will shortly be relocating to France for a couple of months and will be working from there. Will I be able to claim travel expenses whilst I’m abroad? Read More…

July key tax dates

5 – Deadline for PAYE settlement agreement for 2017/18 6 – Deadline for 2017/18 forms P11D and P11D(b) to be submitted and copies of P11D to be issued to relevant employees Deadline for employers to report share incentives for 2017/18 Read More…

HMRC’s new Trusts Register is designed to provide a single point of access for trustees and their agents to register and update their records online, replacing the paper 41G(Trust) form (which was withdrawn from April 2017) and the ad hoc process for trus Read More…

June 2018

Tax Tips & News

Welcome to the June edition of Gardners Tax Tips & News monthly newsletter, bringing you the latest news to keep you one step ahead of the taxman.

If you need further assistance just let us know or send us a question for our Question and Answer Section.

We’re committed to ensuring none of our clients pay a penny more in tax than is necessary and they receive useful tax and business advice and support throughout the year.

Please contact us for advice on your own specific circumstances. We’re here to help!


Using tax to keep employees healthy

The adverse effects of being inactive can of course have a major impact on health and wellbeing. According to a recent government report, workers can spend up to three-quarters of their day sitting down, which contributes to a range of preventable health Read More…

HMRC’s guidance on corporate offences for failing to prevent criminal facilitation of tax evasion has recently been updated to include information about self-reporting a company or partnership that has facilitated such an offence.

All Read More…

The confusion over HMRC’s application of the IR35 legislation continues after an IT contractor successfully appealed to the First Tier Tribunal (FTT) against a tax charge of some £26,000 in connection with a project he was working o Read More…

At the time of the 2016 Spring Budget, the government announced that the existing capital gains tax (CGT) entrepreneurs’ relief would be extended to certain long-term investors in unlisted trading companies who had subscribed for their shares. However, Read More…

Questions and Answers

Q. I use my own car for business. My employer reimburses me 20p per mile. In 2017/18 I travelled 15,000 on business. I am a basic rate taxpayer. Can I claim any tax relief for the use of my car? Read More…


Key Tax Dates

19/22 – PAYE/NIC, student loan and CIS deductions due for month to 5/6/2018. Read More…

May 2018

In this month’s round of business news, we’ve business guides on personal tax planning and company cars, plus our usual Business Insider newsletter.

In May’s Business Insider we look at how the smallest firms are being hit by higher pension costs as well as being most affected by late payments.
We discuss how selected businesses are trialing Making Tax Digital and how a lack of funding is holding back 1 in 4 SMEs.

Our personal tax planning guide shows you how to reduce the amount you owe the taxman.
If you would like specific tax advice please speak to one of our tax advisors at or phoning 01352 710216

Company cars remain a popular benefit despite year-on-year tax rises. As the new tax year gathers steam we look at what’s changed for 2018/2019. Download your guide

April 2018

In this month’s business Insider we look at how more workers are aiming to become self-employed. How a thinktank wants a major reform of our tax system and what those changes should be.  We’re also discussing how small firms are not ready for the data protection shake-up which takes place on 25 May 2018 and what help is available.

If you’re currently a sole trader and are thinking about becoming a limited company our guide gives you a good overview of what you need to consider and where to start. Here’s our guide.

Companies can fail for several reasons and for the most part, these aren’t the result of wrongdoing by the directors. For this reason it’s perfectly legal to start a new company after an old one has become insolvent.

Our guide on phoenix companies takes you through the reasons and the safeguards in place. Download the guide

March 2018

HMRC Investigation Guide

Our guide on what to expect when the Revenue comes knocking covers the stages an investigation will take plus what things are likely to trigger an investigation. Download our guide here.

Welcome to the March roundup of business news and updates to ensure your business stays ahead.

In this month’s business Insider we look at how firms are complying with auto-enrolment. We also look at the top five destinations for food and drink exports. Plus we cover why taxpayers have reclaimed £493m from HMRC.

Cash Basis for Landlords
In our cash basis for landlords guide we look at the default basis for landlords’ accounts. We compare the cash basis versus accruals basis accounting system. Download your guide. (Note: where the landlord qualifies for the cash basis this will apply by default unless the landlord elects to prepare accounts in accordance with GAAP using the accruals basis.)

Finally, we leave with with an invitation to join us at the inaugural  Flint, Greenfield and Holywell Business Forum on Tuesday 24 April between 8am – 10am at the Greenfield Business Centre,  Bagillt Rd, Greenfield, Holywell CH8 7GR.

We will be joined by Chrissie Small from Gap Personnel, Chris Hayward and Anna Bowen of the Development Bank of Wales plus Owain Williams of NatWest Cymru. The event is free of charge and the refreshments are being sponsored by Gap Personnel.

Tax and Employee Benefits Guide
Our guide on tax and employee benefits covers what to expect when providing staff with perks including childcare, company cars and private health insurance. Read the guide.

February 2018

Welcome to the February roundup of business news and updates.  In this month’s Insider amongst other articles, the Government moves to scrap “staircase tax” to help smaller businesses and credit card payment fees are banned.

Termination Payments – New rules are coming into force on 6 April 2018 regarding the tax treatment of employment termination payments.

Tax Powers Devolution

Read our attached guide that covers what powers are moving from Westminster to the regions and also the new bandings and taxable income for each area.

January 2018

As always, January is a very busy month for us here at Gardners with the online tax-return deadline for the tax year 2016/17 almost upon us (Midnight Wednesday 31 January).

There’s still time for us to make sure that you receive your latest business newsletters, filled with useful information that will help keep your business safe and compliant.

In this month’s business Insider we outline the ways you can pay your tax bill now that HMRC has stopped the use of personal credit cards to pay.  We look at how small businesses are facing a skills gap and what those gaps are.

We also highlight how disincorporation relief is to end this March (2018). Finally, we look at how the number of businesses in the UK has reached a record high. Read more here.

Giving to Charity in Life and Death
In our giving to charity guide we look at how to include charitable donations in your tax planning strategy. Charity giving can be a useful way to reduce both your income tax and inheritance tax that will eventually become payable on your estate.

We always like to keep our customers completely up to date with relevant tax and business news. So with that in mind here’s your latest year-end Tax Guide for 2017/18 for you to download.

You can also find our useful tax calculators and guides on our website.
Don’t forget that the deadline for completing your tax return and playing and tax due for tax year 2016/17 is midnight on 31 January 2018.  (Here’s the 2016/17 tax guide should you need it.)

If you’d like specific advice, whether for your business or your personal tax, please give our specialist Tax department a ring on 01352 710216 or email us at

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