PSC register and confirmation statements
25/05/2016 - More...
The register of People with Significant Control (PSC register) brings about a new requirement for almost all UK companies (including dormant companies), Societates Europaeae (SEs) and Limited Liability Partnerships (LLPs) to keep a register of individuals who own or control their company. The new rules came into effect on 6 April

New SME report published
25/05/2016 - More...
New research commissioned by the Department for Business, Innovation and Skills (BIS) and carried out by the Longitudinal Small Business Survey has found that smaller businesses are taking on more staff. In a report published earlier this month, the survey of more than 15,000 owners and managers found that almost a quarter of small and

Employer P11D, P11D(b) and P9D deadline
25/05/2016 - More...
Employers are reminded that the deadline for submitting the 2015-16 forms P11D, P11D(b) and P9D is fast approaching. The filing date for all the forms is 6 July 2016. Late submissions can result in penalties being issued by HMRC. Employers making online submissions will need to correct any problems with the forms before being able to

Alcohol Wholesaler Registration Scheme
25/05/2016 - More...
The Alcohol Wholesaler Registration Scheme (AWRS) requires alcohol wholesalers to demonstrate they are 'fit and proper' and have their supply chains tested to make sure they are legitimate before being approved to operate in the sector, and entered onto a register. The AWRS came into effect on 1 April 2016. There are currently around

Van benefits for zero emission vans
25/05/2016 - More...
A van benefit charge applies for zero emission vans. This rate is tapered and will increase each year until the tax year starting 6 April 2022. The transitional steps are as follows: 2016-17 – 20% of the full rate 2017-18 – 20% of the full rate 2018-19 – 40% of the full rate 2019-20 – 60% of the full rate 2020-21 – 80% of the

Lloyds share sales
18/05/2016 - More...
In May, the government received a £130m dividend payment from Lloyds, this brings the amount the government has received in dividends from the bank to £318m and takes the total the government has recovered from Lloyds for taxpayers to over £16.8bn. The Economic Secretary to the Treasury, Harriett Baldwin, said: 'The £130 million we’ve

Enterprise Bill receives Royal Assent
18/05/2016 - More...
The Enterprise Bill received Royal Assent in May and has become the Enterprise Act. The new Act is expected to drive economic growth, create jobs and improve the business landscape especially for small businesses. The Enterprise Act focuses on a number of important measures including: The introduction of a new Small Business

Tribunal examines default surcharge appeal
18/05/2016 - More...
A recent First-Tier Tribunal case examined an appeal by a taxpayer against a penalty for late submission of a VAT return for the quarter ending 31 October 2014. The penalty was a VAT default surcharge that is levied on businesses that submit late VAT returns. The default surcharge penalty was charged at the highest 15% rate. The VAT

Tax credits online renewals
18/05/2016 - More...
Families and individuals that receive tax credits should ensure that they renew their tax credit claims by 31 July 2016. Claimants who do not renew on-time may have their payments stopped. HMRC has begun sending tax credits renewal packs to approximately 5.9 million tax credit claimants. The packs are in the process of being sent and the

Bank Corporation Tax surcharge
18/05/2016 - More...
In the summer 2015 Budget, the Chancellor announced a new 8% Corporation Tax surcharge on bank profits from the 1 January 2016 in order to maintain a fair contribution from the banks. The profits will be calculated on the same basis as for Corporation Tax, but with some reliefs added back. The reliefs to be added back relate to any group

Gift Aid fraudsters jailed
18/05/2016 - More...
The Gift Aid scheme is available to all UK taxpayers and allows for 25p of tax relief on every pound donated to charity. Last year Gift Aid was worth over £1.2bn to UK charities. Higher rate taxpayers are eligible to claim additional tax relief on the difference between the basic rate and their highest rate of tax. Two men have been

Immigration Act 2016 becomes law
18/05/2016 - More...
The Immigration Bill completed its passage through Parliament and received Royal Assent on 13 May 2016 to become the Immigration Act 2016. It will now be brought into force through new regulations and this is likely to commence over the next few months. It represents a much tougher government approach to illegal working and, as a result,

Reminder for Scottish taxpayers to check their payslips
11/05/2016 - More...
The Low Income Tax Reform Group (LITRG) has issued a press release reminding Scottish taxpayers to check their payslips for 2016-17. Scottish taxpayers should check their PAYE code has the prefix 'S' (for Scottish), for example, a Scottish taxpayer's tax code for 2016-17 could be S1100L. The LITRG is advising Scottish taxpayers who think

Pension reforms update
11/05/2016 - More...
Major pension reforms came into effect on 6 April 2015. In a recent press release HMRC has confirmed that over 230,000 savers have already taken advantage of the new landmark freedoms to access over £4.3 billion from their pension pots. The new rules allow those aged 55 and over new opportunities to access their pension pots and new

Tax credit reminders from HMRC
11/05/2016 - More...
We are now in the midst of the tax credits renewals period. Families and individuals that receive tax credits should ensure that they renew their tax credit claims by 31 July 2016. Claimants who do not renew on-time may have their payments stopped. HMRC has confirmed that it is notifying people claiming tax credits by SMS and voice

Credit Card Sales campaign
11/05/2016 - More...
The Credit Card Sales ampaign offers individuals and businesses that accept credit and debit card payments the opportunity to bring their affairs up to date and take advantage of the best possible terms. Any individual or company that accepts credit and debit card payments should be registered with HMRC. There is currently no end date for

Gift Aid Small Donations Scheme consultation
11/05/2016 - More...
The Gift Aid Small Donations Scheme (GASDS) allows qualifying charities and Community Amateur Sports Clubs (CASCs) to claim a top-up equivalent to Gift Aid on small donations of money made without a Gift Aid declaration. A small donation is defined as a donation of £20 or less in cash. Donations made by cheque, credit card, text or bank

VAT liability of green fees
11/05/2016 - More...
HMRC has issued a new Revenue and Customs Brief 10 (2016) and updated an existing VAT information sheet 01/15 about a long running case concerning the VAT liability of green fees charged for visitors at non-profit making golf clubs. The particular golf club in question, Bridport and West Dorset Golf Club, had historically accounted for

Help to Buy: ISA scheme updated guidance is available
04/05/2016 - More...
HMRC has published some updated guidance on the Help to Buy: ISA. The guidance clarifies the way the government bonus is calculated. First time home buyers need to apply for their bonus (and purchase a home) within 12 months of closing a Help to Buy: ISA account. There are special rules that allow the money to be re-deposited in a Help to

Late filing of Self Assessment tax returns
04/05/2016 - More...
The Low Income Tax Reform Group (LITRG) aims to improve the policy and processes of the tax, tax credits and associated welfare systems for the benefit of those on low incomes. The LITRG has recently published a press release urging anyone who has not yet filed their online Self Assessment tax return with HMRC for the year ended 5 April


Bath Office
Sterling House
Upper Bristol Road
Tel: 01225 445196

Salisbury Office
Chequers Court, 33 Brown Street
Tel: 01722 589584



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Registered Name: Berkeley Bate Ltd Registered Company no: 7581153 Registered in the UK 
Registered Address: – Chequers Court, 33 Brown Street, Salisbury, Wiltshire, SP1 2AS 
VAT Registration No: 109 8958 67 16