From witches to family holidays, widescreen TVs to wooly underwear, in the run up to the big 31 January deadline HMRC set out the many weird and wonderful self-assessment (“SA”) excuses and expenses claimed by taxpayers.

31 January 2019 was also the due date for payment of the balancing payment of tax and NIC for 2017/18 and the first payment on account for 2018/19. 2016/17 SA returns must also have been amended by this date.

HMRC has amended its guidance on SA returns to clarify that company directors with income taxed at source under PAYE and with no other tax obligations do not need to complete a tax return. This change was highlighted in HMRC’s Agent Update 69 issued on 12 December 2018.