HMRC has issued a consultation on various proposed changes to the filing and payment process – in particular a reduction in the time limit for filing and payment from 30 days to 14 days. However, the introductory blurb suggests that the government has already decided to make this reduction, having announced it in the Autumn Statement 2015. Their main concern is therefore to seek views on whether and what issues might arise as a result of the reduction.
In our opinion, the process of preparing...
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