hmrc

This tag is associated with 35 posts

Should Directors File Tax Returns?

It is mandatory for a company director to file a tax return with HMRC, if a return has been issued. It is also mandatory for a director (or anybody for that matter) to notify HMRC if they have a liability to tax for a particular year of assessment, by 5 October following the end of … Continue reading

Directors and Self Assessments

HMRC states that a company director MUST complete a tax return but does this requirement have a basis in law? The relevant legislation in the form of Taxes Management Act 1970 (TMA) s7 states that it is mandatory for a company director to file a tax return IF a return HAS been issued and IF … Continue reading

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