Self-Assessment Deadline
HMRC has published guidance for tax agents and advisers to help manage the 31 January 2013 Self-Assessment (SA) deadline.
By way of reminder, online returns for SA must be submitted by Thursday 31 January. However, the deadline for online submission was 31 December, where HMRC are to collect tax owed (less than £3,000 only) through the PAYE code.
The guidance covers a range of areas including detailed guidance on submitting online tax returns for clients, registering clients for SA and Agent Authorisation.
If an Agent needs an agent authorisation for SA to be effective before 31 January 2013, HMRC recommended that the Agent needed to apply for authorisation online by 16 January or that forms should have been submitted by post by 27 December at the very latest.