Your HMRC December 2015 Key Messages

Have you tried HMRC’s new ‘Tax guide for the self-employed’ yet?

Based on feedback from business customers, we’ve redesigned our online learning for the newly self-employed. The new guide is shorter and easier to use, and focuses on what small businesses need to know and do to get their tax right first time.

If you have a weblink to the original online learning ‘Starting your own business’ it will now take you to the new guide. If not, this link ‘Tax guide for the self-employed’ will take you there right now.

Alcohol Wholesaler Registration Scheme (AWRS) – application window opens on 1 January 2016

If your business buys or sells alcohol please read the Alcohol Wholesaler Registration Scheme guidance to decide if registration with HMRC is needed. Existing business, must be registered by 31 March 2016. New businesses starting after 31 March 2016 must register at least 45 calendar days after starting to trade. For more information sign up to view the Alcohol Wholesale webinar

The Scottish rate of Income Tax – from 6 April 2016

Find out what criteria the customer needs to meet to qualify as a Scottish taxpayer.

Payrolling Benefits in Kind – Register now

if your business is already or intending to tax employee Benefits in Kind via your payroll – register now on our new Payrolling service for 2016/17 onwards. It will remove the need for P11Ds from 2016/17.

Self Employed National Insurance Contributions

Remember Class 2 NICs are not included in Self-Assessment (SA) until April 2016 and will form part of your business’s 2015/16 SA tax return. For more information, click here.

The Chancellor’s Spending Review and Autumn Statement 2015

Catch up with the announcements, supporting documentation and information made in the Spending Review and Autumn Statement 2015 on 25 November.

Employer Bulletin 57 out on 16 December 2015

Make sure your business signs up to receive email alerts to avoid missing out on these bi monthly publications which contain useful information on PAYE procedures and processes.

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