Pay your self-assessment tax bill by instalments

HM Revenue and Customs (HMRC) may let you pay your self-assessment tax bill by instalments if you are unable to pay your self-assessment tax bill due to Coronavirus (COVID-19). You must contact HMRC as soon as possible to arrange especially if you have had already missed your payment.

HMRC helplineSelf Assessment Payment Helpline
Telephone:0300 200 3822
Opening times:Monday to Friday, from 8 am to 4 pm
Source: GOV.UK

Defer to pay your self assessment tax bill to 31 January 2021

You can delay your self-assessment payment on account for the payment due on 31 July 2020 to 31 January 2021 if you are unable to pay your tax. On the same note, if you are able to pay, please do so.

Set up Time to Payment arrangement with HMRC

You can set up a time to pay arrangement with HMRC online if your tax bill is less than £10,000. This lets you pay your self-assessment tax bill by instalments.

If you are self-employed, do check if you are eligible to claim a grant through the Self-Employment Income Support Scheme.

Companies House filings in response to COVID-19 outbreak

Companies House grants an automatic extension for the following filings in response to COVID-19 outbreak (on 27 June 2020).

  • Company accounts filing deadline automatic extension for private (LTD) and public companies (PLCs), limited liability partnerships (LLPs), Overseas Companies and Societas Europaea (SEs).
  • 6 weeks to submit your confirmation statement.
  • Events driven filings deadlines also extend to 42 days, also 6 weeks. For example, you have moved your registered office to a new address. You also have up to 6 weeks to notify Companies House.
  • Mortgage charges registration has a further 10 days, a total of 31 days to submit the document with Companies House.

HMRC telephone helpline

HMRC telephone helpline if you have any questions about your corporation tax, self assessment, VAT, PAYE and payroll compliance, tax credits and so on.

HMRC stands for HM Revenue and Customs. They are the official Tax Authority in the United Kingdom. HMRC provide dedicated telephone helpline for specific tax related subject matters to help businesses and companies to deal with their tax matters efficiently.

Ensure you dial the correct numbers to avoid being transferred from department to department to reach the right person to speak to.

For general help, you may tweet with @HMRCcustomers.

HMRC department contact details

HMRC DepartmentTel Helpline
Self Assessment general enquiriesTelephone:
0300 200 3310
Textphone:
0300 200 3319
Outside UK:
+44 161 931 9070

Postal:
Self Assessment
HM Revenue and Customs
BX9 1AS
United Kingdom
Tax credits general enquiriesTelephone:
0345 300 3900
Textphone:
0345 300 3909
Outside UK:
+44 02890 538 192

Postal:
Complaints or change of circumstances
Tax Credit Office
HM Revenue and Customs
BX9 1LR
United Kingdom

New tax credit claims
Tax Credit Claims
HM Revenue and Customs
BX9 1HE
Child benefit general enquiriesTelephone:
0300 200 3100
Textphone:
0300 200 3103
Outside UK:
+44 161 210 3086

Postal:
HM Revenue and Customs
Child Benefit Office
PO Box 1
Newcastle Upon Tyne
NE88 1AA
United Kingdom
Income tax general enquiries and Marriage AllowanceTelephone:
0300 200 3300
Textphone:
0300 200 3319
Outside UK:
+44 135 535 9022

Postal:
Pay As You Earn and Self Assessment
HM Revenue an Customs
BX9 1AS
United Kingdom
National Insurance general enquiriesTelephone:
0300 200 3500
Textphone:
0300 200 3519
Outside UK:
44 191 203 7010

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1AN
United Kingdom
Employers general enquiriesTelephone:
0300 200 3200
Textphone:
0300 200 3212
Outside UK:
+44 151 268 0558
Fax:
03000 523 030

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom
VAT general enquiriesTelephone:
0300 200 3700
Textphone:
0300 200 3719
Outside UK:
+44 2920 501 261

Postal:
HM Revenue and Customs
VAT Written Enquiries Team
Portcullis House
21 India Street
Glasgow
G2 4PZ
United Kingdom
Construction Industry Scheme general enquiriesTelephone:
0300 200 3210
Textphone:
0300 200 3219
Outside UK:
+44 161 930 8706

Postal:
PT Operations North East England
HM Revenue and Customs
BX9 1BX
United Kingdom

Courier documents to HMRC

Lastly, if you are going to use a courier service to deliver your documents to HMRC with PO Box and BX postcodes.

Please use the address below instead:

HM Revenue and Customs
Benton Park View
Newcastle Upon Tyne
NE98 1ZZ
United Kingdom

HMRC online service

Broadly, HMRC has dedicated technical support helpline to help with any filing problems you face.

If you have any technical issues please call 0300 200 3600. The number for textphone is 0300 200 3603. If you are calling from outside the United Kingdom call +44 161 930 8445.

Partnership tax

A partnership tax is a tax on a partnership. Partnership is an organization with more than one person jointly running a business. Partnership is a very popular form of business structure for many professionals, solicitors, barristers, legal advisers, consultants, accountants, architects and engineers in the United Kingdom.

Partnership tax

Ordinarily, each partner is taxed individually in a partnership. Just like as if each partner is a sole trader. In other words, partners are taxed as if they were running their own self employed business. Under the partnership tax rules, each partner is responsible for his or her own tax bill. Partners must include share of partnership profits or losses in their self assessment tax calculation and tax return.

In addition to income taxes, partners must also pay class 2 and class 4 national insurance contributions to HM Revenue and Customs.

Salaried partners are normally taxed under the employee scheme called Pay As You Earn (PAYE) scheme and are not required to submit self assessment tax return if they have no other income except their salaries.

It is the partnership responsibility to deduct the salaried partners’ income taxes and national insurance contributions and pay it’s over to HM Revenue and Customs.

Difference between ordinary partnership and Limited Liability Partnership

Limited Liability Partnership (LLP) is a legal body corporate by its own just like a limited company. The main benefit of trading as LLP are that partners are not personally liable for their business debt provided they are not negligent. Partners’ personal liability are limited to the amounts of capital contributed to the LLP. Partners’ personal assets are safe if the business fails in this respect. This is contrary to normal partnership rules.

There are formal compliance requirement in registering a limited liability partnership. You must submit your LLP incorporation application with Companies House.

Generally your LLP is governed by the Limited Liability Partnership Act 2000. Normal partnership is not governed by the LLP law.

For income tax purposes, partners in your LLP will be taxed as if they are in an ordinary partnership.

%d bloggers like this: