Intermediaries can avoid end-of-year fines for late calculations
Posted by mostafa on 13 January, 2014
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This item was filled under Tax
Special rules apply under the IR35 regime if intermediaries were unable to finalise timely calculation of deemed end-of-year payments to PAYE and National Insurance (NI) contributions.
Intermediaries have until 31 January to submit amended returns showing the final figures and to pay …