RESOURCES
USEFUL INFORMATION
HMRC FORMS
CLIENT CHECKLIST
FACTSHEETS
USEFUL INFORMATION
Useful telephone numbers
Please see below a list of useful telephone numbers for HMRC. Make sure to have relevant information, such as reference numbers, to hand before you call.
Self-Assessment – 0300 200 3310
Income Tax – 0300 200 3300
Corporation Tax – 0300 200 3410
PAYE/NI – 0300 200 3200
VAT – 0300 200 3700
CIS – 0300 200 3210
Self-Assessment Time to Pay Arrangements – 0300 200 3822
Other Taxes Time to Pay Arrangements – 0300 200 3835
HMRC Bank Details
You can pay HM Revenue and Customs (HMRC) by Faster Payments, CHAPS or Bacs.
The back of your payslip, sent to you by HMRC, tells you which account to use. If you’re not sure, use Cumbernauld.
Sort code Account number
HMRC Cumbernauld 083210 12001039
HMRC Shipley 083210 12001020
Reference number:
Corporation Tax – Use your 17-character Corporation Tax payslip reference for the accounting period you’re paying.
Self-Assessment – UTR number followed by K
Employers PAYE/NI/CIS – 13-character accounts office reference
VAT – 9 digit VAT number
VAT
You can also register voluntarily.
Minimum Wages
| Rate from April 2024 | Current Rate | (April 2023 to March 2024) | Increase |
|---|---|---|---|
| 23 and over Rate | £11.44 | £10.42 | 9.8% |
| 21-22 Year Old Rate | £11.44 | £10.18 | 12.4% |
| 18-20 Year Old Rate | £8.60 | £7.49 | 14.8% |
| 16-17 Year Old Rate | £6.40 | £5.28 | 21.2% |
| Apprentice Rate | £6.40 | £5.28 | 21.2% |
Filing deadlines
Tax Returns – 31st January following the end of the tax year
Corporation tax returns – 12 months after year end
Statutory Accounts – 9 months and 1 day after year end
VAT Returns – one month and 7 days after period end
P11D returns – 6th July following the tax year end
CIS Returns – Filing by 19th of the month after period end, payment by 22nd of the month after period end
HMRC FORMS
Self-assessment main return SA100
Self-assessment supplementary pages for:
Employees or company directors – SA102
Self-employment – SA103S or SA103F
Business partnerships – SA104S or SA104F
UK property income – SA105
Foreign income or gains – SA106
Capital gains – SA108
Non-UK residents or dual residents – SA109
Registering for Self-Assessment and getting a tax return – SA1
Registering a partnership for Self-Assessment – SA400
Registering a partner for Self-Assessment and Class 2 NICs – SA401
Expenses Payments and Benefits – P11D
Application for registration – VAT1
CLIENT CHECKLIST
| CORPORATE | SOLE TRADER | INDIVIDUAL | |
|---|---|---|---|
| Sales invoices | ✓ | ✓ | |
| Purchase invoices | ✓ | ✓ | |
| Bank statements for the account used for business | ✓ | ✓ | |
| Details of other income received (e.g. rent, interest received, proceeds from the sale of assets, dividend income) | ✓ | ✓ | |
| Where applicable, finance or loan agreements | ✓ | ✓ | |
| Sale or purchase invoices for plant and machinery, computers, vehicles or any other business assets | ✓ | ✓ | |
| P60’s if you have employment income | ✓ | ✓ | |
| If applicable, pensions income information | ✓ | ✓ |
*This list is not exhaustive
| CORPORATE | SOLE TRADER | INDIVIDUAL | |
|---|---|---|---|
| Sales invoices | ✓ | ✓ | |
| Purchase invoices | ✓ | ✓ | |
| Bank statements for the account used for business | ✓ | ✓ | |
| Details of other income received (e.g. rent, interest received, proceeds from the sale of assets, dividend income) | ✓ | ✓ | |
| Where applicable, finance or loan agreements | ✓ | ✓ | |
| Sale or purchase invoices for plant and machinery, computers, vehicles or any other business assets | ✓ | ✓ | |
| P60’s if you have employment income | ✓ | ✓ | |
| If applicable, pensions income information | ✓ | ✓ |
*This list is not exhaustive
FACTSHEETS
Who we are:
John Juddery FCCA
Chartered Certified Accountant
In 1998 John established Willow Accounting & Consultancy. John is a fellow member of the Association of Chartered Certified Accountants (ACCA) with over 30 years’ experience in various accounting roles, including both industry and practice. John deals with all aspects of tax and statutory accounts.
Jax Evans ACCA
Chartered Certified Accountant
Jax is a fully qualified member of the Association of Chartered Certified Accountants (ACCA). Should you have any general accounting or tax queries please feel free to drop Jax a message below.
Catherine Ellis
Payroll and HR
With over 10 years of experience, Catherine deals exclusively with payroll and HR services for our clients. Should you have any payroll related questions then please do not hesitate to get in touch with Catherine below.
David Anderson
Management Accountant
With over 10 years’ experience in private practice, David is responsible for management accounting as well as year-end preparation.