HMRC: Time to Pay

HMRC: Time to Pay

Most tax professionals and many taxpayers will be familiar with the concept of ‘time to pay’ (TTP) arrangements with HM Revenue and Customs (HMRC). The basic position of HMRC is that tax is payable when due by law (note – the tax legislation does allow certain tax liabilities to be paid by instalments, but such. Read more

HMRC Enquiries

HMRC Enquiries

Most tax agents involved with enquiry work will be familiar with the HMRC practice of ‘spreading’. This generally occurs when there is an agreed addition to the taxpayer’s income for the year of enquiry. HMRC will often seek to assess similar additions in earlier years, and sometimes to agree additions for later years as well.. Read more

BPro Tax

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