Tax Tips and More Summer 2016
Digital Reporting to be Compulsory for ALL Businesses
Grow Your Business Through Forecasting, Planning and Budgeting
Significant Activity from HMRC Affecting Landlords and Property Owners
By 2020, all businesses will have to keep track of their accounts and tax affairs digitally.
Sustainable growth can be achieved through implementing effective reporting techniques.
HMRC is now routinely writing to landlords in cases where they believe tax has been under paid.
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Contents
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Welcome and Partners
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Special Feature Digital Reporting to be Compulsory for ALL Businesses
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Achieving the Right Funding for Your Business
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Grow Your Business Through Forecasting, Planning and Budgeting
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Raffingers are now Accredited for Probate and Estate Administration
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Top 5 Reasons for Making a Will
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Xero Add-On Introducing Time Tracker
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Raffingers Upcoming Events
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Raffingers Foundation Fundraising 2016
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Can I Reclaim VAT on Mileage Expenses?
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Dividend Changes and the Tax Hit - January 2018
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Employee Spotlight
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Significant Activity from HMRC Affecting Landlords and Property Owners
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Amnesty for Landlords with Undeclared Rental Income
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Welcome to our SUMMER Newsletter Before we begin we would like to thank everyone that took part in Nuclear Races and our Annual Charity Golf Day. Both of which were in aid of Raffingers Foundation. So far we have raised nearly £3,000. All of which will be split equally between Ovarian Cancer Action and Pancreatic Cancer Research Fund. So what has happened in the last quarter? HM Revenue & Customs (HMRC) is getting digital. Therefore, this quarter we bring you further information on the new reporting requirements that will be implemented in 2020. These changes will mean that all businesses, self-employed and landlords will have to submit quarterly updates to HMRC. Not only is HMRC getting digital, but they are continuing their crackdown on landlords. Therefore, our Senior Tax Manager, Neill Staff, delves into the reasons behind this and what can be done if you are faced with a tax enquiry. See page 14 for his advice. If you are concerned about any of HMRC’s activities or would like further advice, we are always here to help. Please also get in touch if you would like to contribute to our next edition, or have any suggestions for topics that you would like to see discussed. The Partners at Raffingers
Raffingers Partners Gary Inglis Managing Partner gary@raffingers.co.uk
Andrew Coney Partner andrew@raffingers.co.uk
Lee Manning Partner lee@raffingers.co.uk
Adam Moody Partner adam@raffingers.co.uk
Suda Ratnam Partner suda@raffingers.co.uk
Barry Soraff Partner barry@raffingers.co.uk
Paul Dell Partner paul@raffingers.co.uk
Raffingers Upcoming Events - page 10
SPECIAL FEATURE
Digital Reporting to be Compulsory for ALL Businesses
By 2020, all businesses will have to keep track of their accounts and tax affairs digitally and will be required to submit updates to HMRC quarterly. This is all part of the government’s plan to transform HMRC into one of the world’s most digitally advanced tax administrations. As part of the transformation, annual tax returns are planned to be abolished. Instead, small businesses, those self-employed and property owners will be required to submit quarterly updates to HMRC via their unique digital tax account. The announcement has brought a lot of negative criticism and David Gauke, Financial Secretary to the Treasury, has made it clear that, “This transformation does not – repeat, not – mean four tax returns a year,” “What it means is that by 2020, most businesses will be keeping track of their tax affairs digitally, updating
HMRC at least quarterly via their digital tax account.” On one hand, scrapping annual returns may benefit businesses, as they will be able to update their expenses and financial information regularly throughout the year. The new system will even allow business owners and those self-employed to do this via their smartphone. No longer will they have to submit a box of receipts to their accountant or search around for missing receipts at the last minute. Through submitting updates quarterly, businesses will have clarity over their finances and will be aware of their tax liabilities, allowing them to actually plan for their tax bill at the end of the year. However, the downside of such a move is that for businesses to achieve a more up-to-date view of their finances, more work is going to be required. It is not yet clear what information will need to be submitted every quarter, but if an accurate overview is to be
HMRC’s Digital Reporting Timeline
January June 2016
All of the UK’s 5 million businesses and every taxpayer will have access to their own digital tax account, seeing information HMRC holds about them.
Authorised agents can manage their client’s digital tax accounts. Testing starts for digital reporting of accounts by small businesses and on using real-time information to show taxpayers how their personal allowances are shared between jobs and pensions.
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July December 2016
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January June 2017
Testing starts for digital reporting of income from letting property. Taxpayers are able to report additional sources of income through their digital tax account.
Digital tax accounts show taxpayers an overview of their tax liabilities in one place. Automatic tax code adjustments prevent PAYE under and over payments.
July December 2017
achieved, time is going to have to be spent on checking and submitting accounts, or else additional accountancy fees will be faced. For technophobes or for businesses that rely heavily on excel spreadsheets, this is unfortunately going to mean extra costs and hassle as all data will need to be transferred to the new software. Concerns have also been raised regarding the reporting of WIP, debts and capital allowances. Unfortunately, there are no answers as of yet and we wait for further information to be released.
To help you get to grips with the changes and the key dates you need to be aware of, please see the below timeline. We are already transferring some of our clients onto cloud accountancy software ahead of the changes, giving them more time to adapt. For further information and advice on how you can prepare for the new reporting requirements, please contact Gary Inglis gary@raffingers.co.uk
Who will be affected? • Unincorporated businesses with an income of £10,000+ • All companies • Self-Employed • Landlords who receive rents of £10,000+
January June 2018
Interest shown by banks and building societies starts to be shown in digital tax accounts.
Most businesses, selfemployed and landlords start updating HMRC quarterly for income tax and NI obligations through their accounting software.
July December 2018
2019
Most businesses, self-employed and landlords start updating HMRC quarterly for VAT obligations through their accounting software. CGT on the disposal of residential properties needs to be paid within 30 days.
Most businesses, selfemployed and landlords start updating HMRC quarterly for Corporation Tax obligations through their accounting software.
Your Business Our Passion
2020
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Achieving the Right Funding for Your Business
You may be looking for funding to start a business, improve your cash flow or to take your business to the next level. Whatever the reason, the majority of businesses in these circumstances, turn to their bank for guidance and support, but is this really the best solution? Research There is more out there than just loans and overdrafts. To help you get on your way, we have listed below some of the most popular options. Asset based financing If you are struggling with your cash flow or need access to money right now, asset based financing can help you release money tied up in assets or your future revenue. Who Benefits? Sales based businesses and those businesses in the retail and hospitality sector that experience peaks and troughs in their revenue. Providers: Not only can you access this type of finance from many of the major banks, but other providers include Market Invoice, a company that purchases your unpaid invoices and releases the money within 24 hours. Angel Investment This is where an individual provides financial support for a business, usually for a business start-up and in exchange for equity or shares. Often you will get more favourable terms from an investor, than a lender. Who Benefits? Normally start-ups entrepreneurs that have growth potential.
and
Providers: UK Business Angels Association represents 18,000 investors in the UK, helping to connect those looking to receive and give funding.
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Private Equity Funds This is commonly where a group of investors come together to invest in a company, normally in exchange for a stake of the company that is sold several years later for a profit (for example, pension funds). Who Benefits? Predominantly larger companies. Providers: London Stock Exchange Group, London Business Angels and MMC Ventures. Regional Growth Fund The government’s Regional Growth Fund supports eligible projects and programmes in the private sector that are able to create employment and contribute to economic growth. Who Benefits? Any business owner that is looking for funding of less than £1 million. Providers: Programmes are run by national or local organisations. Once you have chosen what type of funding you need. It is important that you research the different providers and pick one whose terms and conditions best suit your business. Another important point to remember is that you are not guaranteed to receive the funding you desire. It is therefore recommended you have a bullet proof business plan in place and ensure you have a strong credit score to put your business in the best possible position. For further information or to be put in touch with a broker, please contact: Andrew Coney andrew@raffingers.co.uk
Grow Your Business Through Forecasting, Planning and Budgeting *Example CrunchBoards Reports
When forecasting, planning and budgeting are done right they can make your business more profitable, enabling you to make better business decisions and achieve sustainable growth. Likewise, failure to plan and look ahead can lead to cash flow problems. To help you stay on top of these three processes, here are our key tips: Use the right tools Whilst excel spreadsheets are commonly used by businesses, utilising new technologies may add more value. One such software is CrunchBoards. What makes CrunchBoards so valuable is that you can import every transaction into the system either via your cloud accounting software or a spreadsheet. CrunchBoards then converts this information into any report of your choosing – simple budgets, complex forecasts, what-if scenarios or Key Performance Indicator (KPI) reports. Through these reports you are able to gain a unique insight into your business, allowing you to spot trends earlier, plan for quieter months and ensure enough cash is put aside to pay your tax bills and expenses. Collaborate Do you know what the marketing budget is? Are you aware of all of your team’s expenses? Make sure you receive annual forecasts and budgets from your team and get regular updates on these. Failure to do this will mean you will have unreliable data that will cause you problems further down the line. CrunchBoards is a great tool to help you improve collaboration within your team through giving users different levels of access. This allows your team to keep their reports up-
to-date, giving you a reliable overview of your business. You can also look at using add-ons, such as Receipt Bank, which enables your team to automatically feed invoices and expenses into the software. Know your KPIs What are the factors that are crucial to your businesses survival and success? Through setting up reports and forecasts to monitor these factors allows you to see on a daily basis whether you are struggling, meeting or achieving your goals. It also enables you to spot trends earlier; maybe you generate more revenue at a particular time of the year? These reports enable you to monopolise on this insight. Be analytical Setting up effective reports are only effective if you actually use them. Reports allow you to track; therefore, if you are implementing a new process or testing a new campaign, you can see instantly what impact this is having on your business. With this you can make adjustments immediately, rather than finding out this information three months down the line when it is too late to intervene. You should also be analysing this data to see what you can do better next year or what could happen if you make a few small adjustments. The ‘what-if’ scenarios in CrunchBoards are perfect in helping with this. For further information or to trial CrunchBoards, contact: Lee Manning lee@raffingers.co.uk
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Raffingers are now Accredited for Probate and Estate Administration Probate has traditionally been restricted to the legal profession… but not anymore. Through being accredited probate advisors, we are now able to support you throughout your life and are able to extend this support to your family and beneficiaries during probate. We understand the figures and are tax experts; we therefore have the expertise to handle the probate process reliably, confidentially and professionally. You can be rest assured that your estate will be distributed as per your wishes and your family will not be required to pay any more tax than necessary.
Top 5 Reasons for Making a Will
If you are married or in a relationship and your home is not owned as joint tenants, your spouse/ partner does not necessarily inherit the house.
As part of our service, we can help you: ● Research and assess the value of the estate ● Guide you on inheritance tax planning and aid in the preparation of inheritance tax accounts ● Handle Income and Capital Gains Tax liabilities of the estate ● Gather assets and pay creditors ● Provide advice on the tax implications connected with selling an estate ● Prepare tax returns for personal representatives ● Provide final estate accounts ● In association with our wealth management partners – provide specialist financial advice to the beneficiaries inheriting any part of the estate From our existing knowledge of financial affairs and our expertise in personal financial management, probate and wills is a natural extension of our service and we are looking forward to be able to extend this support to our clients.
For further information or to book a free consultation, contact: Paul Dell 020 8418 2688 paul@raffingers.co.uk
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If you are married and have children from an earlier marriage, these children may not benefit without a will.
To avoid unnecessary IHT. If you do not have a will and your estate is distributed to people other than your spouse and the value exceeds the nil rate band, tax will have to be paid.
To manage assets for those who may be considered too young to inherit, or not trusted to manage for themselves.
To benefit individuals who are not related.
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Introducing Time Tracker
XERO ADD-ON
Business owners know that when it comes to productivity, every second counts. If apps could talk, Time Tracker would say the same thing. Time Tracker is a mobile time tracking application used (and loved) globally by businesses in a variety of sectors. Time Tracker is designed specifically with teams in mind – the application makes it easy for employees in different locations to accurately keep track of billable hours, no matter where they are. Admins are then able to easily view and approve all employee hours in one screen, or generate productivity reports with the click of a mouse. Accurate, even in Airplane Mode Employees can log time from anywhere, including on their mobile device with free apps for iOS and Android devices. If users have no Internet connection, they can simply log their time using the desktop app and time entries will post to their Time Tracker account as soon as there is a connection. It plays well with others Time Tracker syncs easily with Xero, allowing the Admin to quickly import employees, customers and projects from Xero into Time Tracker. You can also export time entries logged by your employees back to Xero in just a few clicks. Additionally, Time Tracker syncs with other popular accounting and payroll apps like QuickBooks, Concur and Gusto. These integrations are set up in minutes, and allow you to sync time and expense entries as well as invoices and payments, so that all your information is in one place. Bid farewell to tedious duplicate entries and manual invoicing altogether. Flexible subscription options Time Tracker offers a number of flexible plans suitable for small businesses to larger enterprises. A basic Time Tracker subscription includes unlimited time tracking, timesheet approval and handy time activity reports. For Microsoft Outlook users, Time Tracker also comes with an Outlook Add-in, so you or your employees can convert calendar events into time entries in just two clicks. For branded invoicing and simple online payments, account holders can upgrade to Time Tracker +
Billing. For law firms or legal departments requiring enhanced features like conflict checker and LEDES invoicing, there is Time Tracker + Legal. 530 million hours later… Time Tracker customers have logged more than 530 million hours since 2012! Why not join them? Sign up for a free 30-day trial of Time Tracker with no credit card required. For further information contact: Jessica Wall Director, Business Development, eBillity® jwall@eBillity.com I 1-510-590-6519 www.ebillity.com
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Raffingers Upcoming Events
Let the Tax Man Pay for Your R&D
Cloud Open Evening
28 July
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October
Where: Raffingers, 19-20 Bourne Court, Southend Road, Essex, IG8 8HD When: 5:30pm - 7pm
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October
Where: Ceme Innovation Centre, Rainham, RM13 8EU When: 10am - 11am
Drop in to our offices to receive free, one-to-one support on your cloud accounting software.
Join us to find out more about R&D tax credits: whether your business qualifies and how to apply.
Make Your Money Work for You
What to do in the Event of a Tax Investigation
Where: Ceme Innovation Centre, Rainham, RM13 8EU When: 10am - 11am Discover essential forecasting and budgeting techniques that will help you make better business decisions, enabling you to reach your short and long term goals.
Autumn
Where: Winkworth Offices When: 6pm - 8pm With HMRC targeting taxpayers who have bought and sold properties, but failed to disclose disposals or rental income; our Senior Tax Manager will guide you through strategies for dealing with HMRC enquiries.
For further information or to attend any of these events, please contact lauren@raffingers.co.uk.
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Raffingers Foundation Fundraising 2016 Raffingers Foundation was formed in 2016, in memory of Jason Kew, a dear husband and friend, who sadly lost his life to pancreatic cancer, as well as to honour those family members of the firm who have been lost to ovarian cancer. We are pleased to announce that through everyone’s support we have already raised nearly £3,000, all of which will be split equally between Pancreatic Cancer Research Fund and Ovarian Cancer Action.
£2,964 Raised so far
Thank you for your support.
www.raffingers.co.uk/community
Annual Charity Golf Day It was great to see so many clients, friends and new faces at our golf day this year. Thank you to everyone who attended and made it such a great day. We even had the weather on our side too. Due to everyone’s generosity, we have raised £1,300 (and still counting).
Nuclear Races On Sunday 15 May, in the muddy fields of Essex, seven members of the Raffingers team took part in Nuclear Races. They were battered and bruised, but all of the team completed the race, helping raise money for our two amazing charities.
Summer Ball June 2017
Keep your eyes peeled for further information about our Summer Ball, which will be released in the coming months. Just a bit of a taster, you can expect a sumptuous three course feast, auction, magician, band, impressionist... and more.
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Can I Reclaim VAT on Mileage Expenses?
The short answer is, yes. However, how this is achieved is slightly more complicated. Just to clarify, HMRC allows employees and business owners to claim mileage for every business journey they make. You are probably already familiar with these rates, but just in case, they are: Vehicle Cars and Vans Motorcycle Bike
Up to 10,000 miles 45p 24p 20p
Over 10,000 miles thereafter 25p 24p 20p
Just as a side note, if you or your employees get paid more than the above rates then you will be taxed on the difference. Likewise, if you or your employees get paid less than the rates stated above, you are both eligible to claim tax relief. Now, back to VAT… To understand the proportion of VAT you can claim, it is important you are aware that mileage expenses not only cover petrol, but also wear and tear and other running costs. This is why the rates decrease over 10,000 miles, as HMRC believe that by this point you have already been compensated for your running costs. Consequently, claiming VAT back can be done, but only on the fuel element of the expense. For this to be achieved, you need to work out how much of the 45p/25p is for petrol/diesel costs. And the way to do this is through using the advisory rates published by HMRC, which you can find below and opposite. Engine Size 1400cc or less 1401cc to 2000cc Over 2000cc
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Petrol - amount per mile 10p 12p
LPG - amount per mile 7p 8p
19p
13p
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Engine Size 1600cc or less 1601cc to 2000cc Over 2000cc
Diesel - amount per mile 8p 10p 11p
To work out how much VAT you can claim, you then have to do the following calculation. (I have demonstrated this here with an 1800cc, petrol car.) Step 1: You and your employees are entitled to claim 12p per mile of the 45p as fuel (This 12p includes VAT). Step 2: 12p represents 120% (100% plus 20% VAT). To work out the VAT element you simply need to do the following sum: 20 divided by 120 multiplied by 12, which equals 1.9/2p. Therefore, for every business mile you or your employees make you can reclaim 2p in VAT. This means that for every 1,000 miles claimed in an 1800cc, petrol car you can claim £20 VAT back. The only thing you need to be aware of is that you need to have enough VAT petrol receipts to cover the amount of the claim, so in the above scenario the fuel receipts would need to total £120. For this to work, you need to get your employees into the habit of keeping hold of their fuel receipts. There are some great pieces of software that can help with this, such as ReceiptBank, which requires you simply to take a picture of the receipt. The information is then stored in the system; never will you have to worry about losing a receipt again. For further information please contact: Suda Ratnam 020 8418 2681 suda@raffingers.co.uk
Dividend Changes and the Tax Hit - January 2018 The changes introduced to the taxation of dividend income are, in the majority of cases, going to lead to an increase in personal tax liabilities. To recap, dividends are treated as the top slice of total income and the tax rate applied depends on your tax band. The tax effect of the changes to dividends If you receive income from dividends, the changes will affect the tax you pay in January 2018. If you have not made payments on account of your 2016-17 liability, under the self-assessment system, you will face not only a bill for 2016-17, but half of this amount again on account of the 2017/18 liability.
For example, looking at a dividend income of £29,000, the tax due on 31 January 2018 will be £1,800 to settle the 2016/17 liability, plus a further £900 payment on account for 2017/18 – a total due of £2,700. If a husband and wife (civil partners) are drawing dividends at a similar level, the “family” tax payment due in January 2018 will be over £5,000. It has also come to our attention that HMRC is starting to amend PAYE coding notices to collect additional tax on dividends. This is not what the PAYE system was designed for and HMRC has no right to demand the tax in this way. If you receive any such PAYE coding notice amendments, please contact us and we will help you get any dividend element removed. For further information or advice, please contact: Barry Soraff barry@raffingers.co.uk
Employee Spotlight
In this slot we introduce you to a valued member of our team, allowing you to put a face to a name. This quarter we speak to our Creative Marketing and Design Assistant, Danniella Cross. Name: Danniella Cross Email: danniella@raffingers.co.uk Career: After completing my GCSEs and the first year of my A-S Levels, I decided I wanted to go down the route of a higher level apprenticeship with Raffingers. This gave me the opportunity to gain experience whilst working towards a qualification and is the best decision I have made to date! I completed my
apprenticeship in December 2015 and am now the Creative Marketing and Design Assistant. During my time at Raffingers I have been able to develop my existing skills and learn new ones, and I look forward to seeing what the future holds. Interests: I have always been very creative and my passion is my art. If I am not sketching something up on my iPad, then I am doodling with a paint brush and oil pastels. I produce a lot of fan art for various hit Netflix series and have even had a few cast members repost my work! However, if I am not doing something artistic and creative, then you can find me snuggled up at home watching every TV series known to exist or attending a great concert. Partners Report: Considering Danniella began at Raffingers as an apprentice, you would never know it. In such a short space of time, Danniella has taken on a large amount of responsibility: organising our annual charity golf day and becoming our design guru. From the infographics on our website to our newsletters, Danniella has been instrumental in their design. With her talent and confidence, she has been a breath of fresh air.
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Significant Activity from HMRC Affecting Landlords and Property Owners Blog by Neill Staff, Senior Tax Manager
BLOG
In the early part of 2016, I co-presented a number seminars aimed at landlords and property owners to talk about the tax changes that were going to affect landlords from April 2016. During the presentation I made a few light hearted comments about being ex-HMRC which, as always, were taken in good spirits by the audience. But in the Q&A sessions afterwards, I was inundated with questions from landlords and property owners who had recently received enquiry notices from HMRC, along with landlords who were in the middle of long running enquiries with HMRC that do not seem to be getting anywhere. They were keen to talk about their enquiries and what they should be doing and, of course, I was happy to chat through things with them. It is fairly common knowledge that landlords have been the taxman’s “flavour of the month” for several years now, and this is mainly because HMRC has a direct link into the land registry records. The letters that are being sent out by HMRC are affecting landlords and property owners who have carried out transactions in property but are not registered for tax, or who have sold property but, for whatever reason, did not report the transaction on their tax return. But more worrying is the fact that HMRC is now routinely writing to landlords and property owners in cases where they do not believe that the rental income shown on their tax return is in line with the number of properties that they believe they own. Enquiries of this nature can seem very innocent and potentially easy to deal with, which is why a great many people decide to deal directly with HMRC, without speaking to their accountant. I have to say that this is often a bad idea! HMRC staff are highly trained individuals who are tasked with the job of policing the tax system. They are naturally suspicious because they will have dealt with lots of cases that involve tax avoidance and evasion. A tax inspector’s starting point in an enquiry is to assume something is probably wrong. Make no mistake, you might be whiter than white when it comes to tax, but the inspector will not think like that. I know I didn’t! I am currently acting for several landlord and property clients ranging from people who have not been
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entirely forthcoming with HMRC, to people who have been suspected of under-declaring their income and gains when this is not the case. The important thing to note is that it is possible to resolve any enquiry with HMRC, providing you have appointed an agent who is completely at home with dealing with all aspects of HMRC enquiries and fully understands the Tax Inspector’s thought processes and actions. It is a fact that HMRC always prefer to deal with an experienced investigation specialist as the case is almost always settled much quicker and with a fair result. I left HMRC in 2004 having spent 23 years in the department and 15 years as a senior investigator. In addition to running the tax department at Raffingers, I specialise in looking after people who are the subject of a HMRC enquiry. If you have any current involvement with HMRC, then I am more than willing to have a chat with you to make sure the case is progressing ok or to offer general advice. Any initial discussions or meeting (which would be at Raffingers offices in Woodford Green) are without charge and free of obligation. And finally, a cautionary tale. One of my (new) clients received a letter from HMRC. There was very little
Amnesty for Landlords with Undeclared Rental Income HMRC is continuing its crack down on landlords and property owners who under declare their rental income. Be under no illusion, HMRC knows who to target and is routinely writing to landlords and property owners where they do not believe that the rental income declared in their tax return is in line with the number of properties owned. If you fear you fall under this category, you may be at risk. The good news is that you still have a window of opportunity in that HMRC is effectively offering landlords an amnesty, known as the Let Property Campaign. The purpose of this campaign is to give landlords the opportunity to clear their slate and bring their tax affairs up to date by offering reduced fines or interest for those who come forward.
wrong with his tax return and all of his rental income had been declared so he decided to contact the Inspector of taxes who turned out to be charming and very chatty. But the more that he spoke to the Inspector, the more questions he had to answer, and then he found himself being asked to provide a host of documents, invoices, and bank statements going back several years. When he couldn not comply with the Inspector’s information notices he was issued with assessments and penalties that totalled just under £25,000. Admittedly, most HMRC Inspectors are not as over-zealous as this particular chap, but it does go to show that you run a huge risk dealing with HMRC without a qualified advisor on your side. We are currently unwinding the Inspector’s assessments and penalty charges and the final amount payable will be less than £1,200. For further information or to arrange a meeting, contact: Neill Staff 020 8418 2671 neill@raffingers.co.uk
To take part, you simply need to notify HMRC, you will then be given three months to disclose any undeclared rental income and calculate the outstanding tax you owe. Whilst this is a great opportunity, I do recommend that if you are considering getting in touch with HMRC, you approach this cautiously and seek professional advice in order to keep your tax liability to a minimum and negotiate the best possible terms. The Let Property Campaign will not be around forever; therefore, if you have not declared rental income in the past, we recommend you seek advice now, before it is too late. Once this campaign ends, HMRC will not be as understanding and you may be subject to court cases and harsher fines.
TAX
Your Business Our Passion
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Head Office 19-20 Bourne Court, Southend Road, Woodford Green, Essex, IG8 8HD Tel: 020 8551 7200 Fax: 020 8551 0912 Email: info@raffingers.co.uk London Office 3rd Floor, 5-10 Bury Street, London, EC3A 5AT Tel: 020 7167 6880 www.raffingers.co.uk facebook.com/Raffingers
@Raffingers
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