Self-Assessment Deadlines
If you are required to make payments on account, the second payment for 2009/10 is due on 31 July 2010.  The final payment, and the return, are due on 31 January 2011.

We will be pleased to look at your tax position and advise you whether you should submit a return, and whether any payments or repayments are due.

Company accounts filing deadlines
The time allowed for filing company accounts has been reduced to nine months.  The deadlines may be earlier for the company's first accounts, or when the year-end has been changed.

Penalties for late filing are now £150 for the first month, rising to £375 after one month, £750 after three months and £1,500 after six months, for a private company.

We will be pleased to look at your company's accounting requirements and to help you meet the tighter filing dates.

Furnished holiday letting
The proposal to withdraw the special treatment of furnished holiday letting has been dropped from the Finance Bill.  This measure is likely to be reintroduced later.

If you are affected by this, we will be pleased to advise on the possible impact and any actions you should take.