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Murray Beith Murray is a leading Scottish private client law firm.

For over 170 years we have specialised in meeting the legal, financial and administrative needs of individuals and families, family trusts, charities and private companies.

2 minutes reading time (366 words)

Time to review your 2016 tax affairs

 With the 31st October paper filing deadline fast approaching, there is still time to have your tax affairs for the year to 5th April 2016 reviewed. If you don't already complete a Self Assessment Tax Return you may not realise that perhaps you should be.

Broadly, anyone in receipt of untaxed income relating to:-

  1. income from self-employment,
  2. consultancy,
  3. rental income,
  4. directors of companies [whether payments have been received or not],
  5. higher and additional rate tax payers where Child Benefit has been claimed for their child(ren),
  6. those in the receipt of other income (eg income from investments which may push an individual into a higher tax bracket) .

Also, disposals and transfer/gifting of land and property and investments may require to be disclosed. However, if your tax affairs are “simple”, HM Revenue and Customs may agree that a Self Assessment Tax Return does not require to be completed and that provided you ensure that your tax affairs are reviewed annually and you are satisfied that your circumstances have not changed, there will be no need to be within the Self Assessment Tax regime. But do remember, the onus is on the taxpayer to self assess.

Contact our Personal Tax Lawyers Edinburgh

If you would like any more information or assistance with your tax affairs, please contact Laura Brown, Head of Tax This email address is being protected from spambots. You need JavaScript enabled to view it. or Norah Tod, Tax ManagerThis email address is being protected from spambots. You need JavaScript enabled to view it.

Bond of Caution
With the best of intentions

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