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UK announced exemption from the quarterly report

UK announced exemption from the quarterly report UK: Quarterly Report

The UK government announced that unincorporated businesses with turover more than GBP10,000 (USD12,970) will not be subject to new rules which they introduce like their making tax digital.

The government published six consultive documents wich have attitude to the project. Previously they confirm that to 2020 year the majority of enterprises, self-employed persons, and landlords will be required to “keep an eye on their tax affairs in digital form and to update HM Revenue and Customs (HMRC) at least once a quarter with your digital tax records.” The proposal has been criticized by tax experts and a special committee of the Treasury, they have expressed concern about the amendments aimed at simplification of tax reporting.

The government prove now that the reforms won’t use according to uncorporative unincorporated businesses or landlords with an annual income of below GBP10,000.

Unless a business has been explicitly exempted the providing og ta digital will be assumed methods wich help to manage their own taxes. Companies with income taxes, national insurance, taxes, value added tax, or corporation tax liability all come within the scope of the new requirements.

Jane Ellison, Financial Secretary of the Treasury, emphasized that the company will not be obliged to draw up a set of accounts each quarter. In his foreword to the consultation document, she said: “This reform does not mean four years of tax returns in a matter of fact, it will eliminate burdened revenue and simplify taxes for business.”.

Author: Olena Kutova
senior lawyer of the Finance Business Service company
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