Moore Accountancy September 2021 Newsletter
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Moore Accountancy Update


I love September! The children are back at school, everyone is back from holidays and I feel like there is a clean slate (a bit similar to how people often feel in January, but we are focused on tax returns then, so it isn't until February that we can take a step back).

We are happy to announce that we have taken on a new starter - Ning Wen.

Ning is a part qualified ACCA and will be working predominantly with Katie on limited company, director and sole trader clients.

She graduated from Keele University and then worked as a management accountant in a manufacturing business for more than 4 years, before taking a few years parental leave.

She joined us in August 2021 and is already enjoying working with both our lovely clients and the friendly team.

In her spare time, she likes dancing, swimming, yoga, and hiking with the family, but not housework!

Moore Accountancy will continue with hybrid working for the forseeable future, as on the whole it works with the team dynamics and their welfare, both mentally and physically.

Emails will continue to be passed to the relevant team member and dealt with as if they were in the office.

If you have missed any of our previous newsletters, then our website has a backlog of them here.

For the fifth grant you will need to tell HM Revenue & Customs (HMRC) about your turnover if you traded in 2019 to 2020 as well as any of the following tax years:
  1. 2018 to 2019
  2. 2017 to 2018
  3. 2016 to 2017
Turnover includes the takings, fees, sales or money earned or received by your business.
Before you claim you must:
  1. Work out your April 2020 to April 2021 turnover.
  2. Find your turnover from either 2019 to 2020 or 2018 to 2019 to use as a reference year.
You will need to have both figures ready when you make your claim.

How to work out your April 2020 to April 2021 turnover
You need to work out your turnover for a 12-month period, starting on any date from 1 to 6 April 2020.
You can use a period from 1 April 2020 to 31 March 2021 each day through to 6 April 2020 to 5 April 2021.

You should check that your figure is accurate. HMRC will be able to check your figures after your tax return is submitted for this period. Your figure must include the turnover from all of your businesses.

The turnover figure should be for all of your businesses, but exclude COVID-19 support payments (such as: SEISS grants, eat out to help out payments and local authority/devolved administration grants).

Please contact us if you need assistance in making the claim. Note we can not submit on your behalf but can help with any queries.

See more here: Claim a grant through the Self-Employment Income Support Scheme - GOV.UK (


The Government are pulling the plug on support to employers for furloughed staff at the end of September as they anticipate that the economy will be back to normal by October.

The grant claims for employees furloughed in the month of September are 60% of the employee’s usual pay up to a maximum cap of £1,875. 

Final claims for the month of September need to be completed by 14/10/21 and any adjustments by 28/10/21.

The end of furlough may be the trigger for many businesses to assess their staffing levels going forward and many may be considering making the tough decision about which staff to make redundant.

The temporary 5% VAT rate that has applied to supplies made in the tourism and hospitality sector since the start of the pandemic comes to an end at the end of September.

The rate then increases to 12.5% from 1 October until 31 March 2022 when it reverts to the standard rate.

For those businesses operating in this sector this will mean an amendment to their accounting software and possibly prices. Note that the 20% rate continues to apply to the sales of alcohol.

Where deposits and other payments are taken before 30 September 2021 the 5% rate would apply to that supply as that would be the tax point for the supply.

If you undertake bookkeeping then you will need to look at your receipts carefully to ensure that you are applying the correct VAT rate on your travel and subsistence claims.

19/09/21 - PAYE & NIC deductions for month ended 05/09/21 (August payroll) 

30/09/21 - Corporation tax due for year to 31/12/20 

05/10/21 - Deadline for notifying HMRC of chargeability for 2020/21 if not within Self-Assessment and  receive income or gains on which tax is due

14/10/21 - Final date for CJRS Furlough grant claims for September 2021

19/10/21 - PAYE & NIC deductions for month ended 05/10/21 (September payroll) - most common for quarterly payers

31/10/21 - Corporation tax due for year to 31/01/21 

31/10/21 -  Self Assessment Tax Returns - paper returns deadline including those for Estates and Trusts

For any businesses struggling with payments, please contact HMRC to see if they will agree a Time To Pay arrangement -
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Moore Accountancy · 1 Northway · Altrincham · Cheshire, WA14 1NN · United Kingdom

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