PMA Business Services Ltd

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Making Tax Digital

Making Tax Digital (MTD) for Business revised dates: Income Tax Self-Assessment (ITSA): From April 2024: self-employed businesses and landlords with business turnover above £10,000 report under MTD for ITSA. From April 2025: general partnerships join. From April tba: other income…

Autumn Budget 2021

The Chancellor made no new announcements in respect of tax penalties, compliance and administration in his Autumn Budget 2021.  Discovery Assessments With retrospective effect:  Finance Bill 2022 will include amendments to the Discovery provisions to ensure that HMRC can use…

Budget 2021 Summary

Furlough to be extended until the end of September Government to continue paying 80% of employees’ wages for hours they cannot work Employers to be asked to contribute 10% in July and 20% in August and September Support for the…

Director’s loans

A director’s loan is when you (or other close family members) get money from your company that is not: a salary, dividend or expense repayment money you’ve previously paid into or loaned the company Records you must keep You must…