• 40 people were apparently 200 years old or more, according to incorrect
  dates of birth on their paperwork.
• 824 employees with forenames but the surname recorded as “unknown”.
• 75 people have simply been named “casual”, 11 as “cleaner”, nine as “worker”
  and six as “students”.
• 572 people are listed as Mr or Mrs X on their PAYE forms.
• 128 staff are known in their workplace as Mr, Ms or Mrs “Dummy”.

HMRC conclude:
“Around 80% of errors in employee data are due to an
incorrect name, date of birth or national insurance number; straightforward
information that can be collected and checked quite easily.

So, whether you are employing ‘Mr or Mrs J Smith’ – or even ‘Mr or Mrs A N
Other’, please use the full and official name on your PAYE paperwork. First
names are very important, especially for common surnames.”

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• The younger spouse’s own state pension, even if funded by the other spouse’s
  contributions (in which case it is known as a Category B pension), would create
  income for the younger spouse that may be covered by their personal allowance,
  so tax free.
• A continuing claim for the adult dependency allowance will likely be taxable
  when received by the older claimant, perhaps at higher rates.
• The present adult dependency allowance is £58.80 per week, the full Category
  B state pension that the younger spouse may be able to claim is now £61.20 per
  week.

Note: The adult dependency increase is not available for new pensions from
April 2010 and will cease for existing claims by 5 April 2020 at the
latest.

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1. Accommodation must be available to let as holiday accommodation for
   at least 210 days (140 days 2011/12).
2. Accommodation must actually be let as holiday accommodation to the
   general public for at least 105 days (70 days 2011/12).
3. The accommodation must not be let for periods of longer term occupation
   (greater than 30 days) for more than 155 days.

A period of grace election can be made to smooth your lettings history if you
have a property that reaches the required criteria in some years but not
others.

And don’t forget loss relief changes.

From 6 April 2011 it is no longer possible to set off FHL losses against
other earnings or other non-FHL rental income. Losses can only be set off
against income from the same FHL business.

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1. 1. Losses will only be made available for sideways relief against other
   earnings when you can demonstrate that a trade is conducted on a commercial
   basis with a view to making profits.
2. HMRC can use present powers to restrict loss relief claims if the trader
   does not spend at least 10 hours a week working in the business – this
   restriction normally applies to losses in excess of £25,000.

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19 November 2011 – CIS tax deducted for the month ended 5
November 2011 is payable by today.

1 December 2011 – Due date for corporation tax due for the
year ended 28 February 2011.

19 December 2011 – PAYE and NIC deductions due for month
ended 5 December 2011. (If you pay your tax electronically the due date is 22
December 2011).

19 December 2011 – Filing deadline for the CIS300 monthly
return for the month ended 5 December 2011.

19 December 2011 – CIS tax deducted for the month ended 5
December 2011 is payable by today.

30 December 2011 – Deadline for filing 2010-11 self
assessment online to include a claim for under payments (under £2,000) be
collected via tax code in 2012-13.

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