Moore Accountancy March 2018 Newsletter
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Moore Accountancy Update

SA Returns for 2017-18 tax year

Between now and the end of May 2018, all clients should receive either SA paper returns or a notice to complete a tax return letter (SA316).

Clients can access some of the tax information they need online through their Personal Tax Account (see February newsletter for the article about PTAs).

If we submit your return online by 30/12/18 you can pay the SA bill though your PAYE tax code as long as you:
• owe less than £3,000 on your tax bill, and
• you already pay tax through PAYE

Look out for an email from Moore Accountancy with the new 2017/18 checklist or check this link for updates.

Productivity Tools

This last month 3 clients have asked Moore Accountancy for recommendations on tools for logging mileage and time for projects.
We use a bespoke tool for ourselves but have come across the following over the years which may be of use to you.
They all have free versions or trials before you pay a low monthly amount.
Timr - Projects - Time - Mileage
Toggl - Time - Projects
MileIQ - mileage free on basic plan
Verifyi - variety of receipts and mileage

Note that we do not recommend any of these apps over any other products on the market.
However if you use an app you highly recommend then let us know and we can put it in a future newsletter.

PFP Tax Investigation Insurance

Over the years many clients have requested tax investigation fee protection insurance and to keep things competitive Moore Accountancy have partnered with PFP this year instead of TaxWise.

The insurance does not cover any penalties you may get from HMRC for failure to file correct information, but covers the time costs for a professional accountant to deal with any correspondance, prepare and attend any meetings with HMRC and submit appeals up to the First Tier Tribunal.

This insurance is not necessary if you have a simple business structure and would be able to deal with any HMRC inquiry yourself.

Note under our standard letter of engagement, our charges would be extra for any of the above work.

If you do wish to take up this insurance then please return the relevant paperwork to the office.

Contractor? Consider landmark IR35 case

The IR35 PSC legislation has been around since 2000 but has never really worked as intended, mainly because the interpretation of the legislation is based on the certain employment status tests, which lack clarity and are open to interpretation by the courts.

However, HMRC have recently won a key case on IR35 at the FTT concerning the BBC presenter Christa Ackroyd, who had been supplying her services to BBC through her PSC since 2006/07. The Tribunal agreed that the hypothetical contract would have been a contract of service. and was pursuant to a highly stable, regular and continuous arrangement. It involved a high degree of continuity rather than a succession of short term engagements, which is a pointer towards an employment contract. 

Another key factor was that a fellow presenter was on the BBC payroll. An appeal has been raised against demands for ~£420k from HMRC relating to Tax and NIC for the tax years 2006-2013. It will be interesting to see if there is an appeal to a higher court and whether this decision will be used by HMRC against other BBC presenters and other personal service companies.
Please contact us if you wish to discuss whether or not the employment status or IR35 rules impact on your working arrangements.

Tax Free Childcare for Under 12s

Parents whose youngest child is <12 can now get up to £2,000 pa towards their childcare costs through the new Tax-Free Childcare scheme which launched in April 2017.
Parents can apply online - reducing their childcare costs by up to £2,000 per child per year, or £4,000 for disabled children.

The money can go towards a range of regulated childcare including nurseries,childminders, after-school clubs & holiday clubs. You can find out what help is available on GOV.UK.. This site includes a Childcare Calculator that compares all the government’s childcare offers to check what works best for individual families.
Parents in England can also apply for 30 hours free childcare through the same online application, and are encouraged to apply now for the April term.
The calculator also looks at workplace childcare vouchers (CCV) - and if you are a director of your own limited company it may be more beneficial to take traditional child care vouchers.
NOTE however that from October 2018 you will not be able to start a new CCV scheme so it is imperative you discuss this with us before the end of March 2018 if you wish to use this in the 2018/19 tax year.


A recent case found that £90pw (£4,680pa) wages paid to a plumbers wife were deemed excessive by HMRC and should be reduced.

The defendant argued that his wife looked after the accounting and administration of his plumbing business and produced timesheets with some receipts in support of her wage.

HMRC argued that the wages were not wholly and exclusively for the purpose of the business and were excessive.
They argued that she should be paid £1,344pa (3.5h pw for 48 weeks pa at £8ph) and this was agreed by the tribunal.

A key point to learn from the case: ensuring that wages paid to spouses are supportable and reasonable if you wish to ensure the correct tax deduction is made.

01/04/18   Corporation tax payment for companies with year ends to 31/06/17

05/04/18   End of Tax Year 2017/18

06/04/18    Start of Tax Year 2018/19

19/04/18   PAYE & NIC deductions for quarter and month ended 05/04/18 
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Moore Accountancy · 1 Northway · Altrincham · Cheshire, WA14 1NN · United Kingdom

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