{"id":4799,"date":"2023-01-06T09:43:37","date_gmt":"2023-01-06T09:43:37","guid":{"rendered":"https:\/\/www.georgehay.co.uk\/blogs\/?p=4799"},"modified":"2023-02-13T15:02:30","modified_gmt":"2023-02-13T15:02:30","slug":"tax-business-news-january-round-up","status":"publish","type":"post","link":"https:\/\/www.georgehay.co.uk\/blogs\/2023\/01\/tax-business-news-january-round-up\/","title":{"rendered":"Tax &#038; business news: January round-up"},"content":{"rendered":"<p>As we find ourselves at the beginning of another new year, doing our best to pick up where we left off before the festivities, we thought a round-up of the most important tax and business news for January 2023 was fitting.<\/p>\n<h5>Tax News #1: Self-Assessment: file or fine?<\/h5>\n<p>It wouldn\u2019t be a January round-up without a reminder of the 2021\/22 Self-Assessment deadline.<\/p>\n<p>Online filings must be complete by midnight on 31 January 2023, and the balancing payment for 2021\/22 made. The first payment on account for 2022\/23 must also be paid.<\/p>\n<p>Submissions up to 3 months late will attract a fine of \u00a3100, with penalties increasing once this threshold is breached. Fines will also be issued for, and interest charged on, late payments.<\/p>\n<h5>Tax News #2: VAT penalties \u2013 points-based system<\/h5>\n<p>For VAT periods starting on or after 1 January 2023, a new penalty regime applies to late submission of VAT returns. The same approach will also apply to late payment of VAT.<\/p>\n<p>The new regime will see HMRC issue \u2018points\u2019 for late submission or payment. HMRC will issue points up to a threshold, dependent on submission frequency. You can read about the changes in more detail <strong><span style=\"color: #ff9900;\"><a style=\"color: #ff9900;\" href=\"https:\/\/www.gov.uk\/guidance\/prepare-for-upcoming-changes-to-vat-penalties-and-vat-interest-charges\">here<\/a><\/span><\/strong>.<\/p>\n<h5>Business News #1: Budget 2023 date confirmed<\/h5>\n<p>Those busy tying up loose ends in the fortnight before Christmas would be forgiven for missing news about the upcoming Budget.<\/p>\n<p>Prime Minister, Jeremy Hunt, confirmed that the next Budget, to set out the Governments spending plans and tax policy, would take place on 15 March 2023 and be accompanied by a forecast from the Office for Budget Responsibility (OBR).<\/p>\n<h5>Business News #2: Register of Overseas Entities<\/h5>\n<p>The Register of Overseas Entities (ROE) came into effect on 1 August 2022. This requires overseas entities who already own, or who intend to buy, sell or transfer UK property or land, to register with and declare beneficial owners\/managing officers to Companies House.<\/p>\n<p>The new requirements apply to entities who have purchased UK property or land on or after 1 January 1999, in England and Wales. In addition, those disposing of UK property or land after 28 February 2022 must also comply.<\/p>\n<p>Those affected must register with, and supply appropriately verified details to, Companies House by 31 January 2023.<\/p>\n<p>We are an approved UK-regulated agent and we have an agent assurance code. This enables us to carry out the necessary verification checks, and to file the necessary returns with Companies House.<\/p>\n<h5>How can George Hay help?<\/h5>\n<p>Our job is to anticipate change, to equip you with the tools you need to succeed, and to inspire confidence that your objectives are within reach.<\/p>\n<p>Whether it\u2019s deciphering Budget announcements, meeting statutory filing deadlines, or compliance with unfamiliar requirements, our advisers are here for you.<\/p>\n<p>To find out more about our range of services, and the industry sectors we support, visit our <strong><span style=\"color: #ff9900;\"><a style=\"color: #ff9900;\" href=\"https:\/\/www.georgehay.co.uk\/\">website<\/a><\/span><\/strong><span style=\"color: #ff9900;\"><span style=\"color: #000000;\">.\u00a0<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>As we find ourselves at the beginning of another new year, doing our best to pick up where we left off before the festivities, we thought a round-up of the most important tax and business news for January 2023 was<\/p>\n","protected":false},"author":19,"featured_media":4820,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[240,3,758,850,200,546,7,5,790,504,90,519,6,229,81,658,808,239,741,618,394,599,548,8,771,70,617,667,770,747,301,79,739,740,616,9,230,772,757,634],"tags":[854,99,77,147,853,113,26,18],"class_list":["post-4799","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-academies","category-accounting","category-atol","category-bookkeeping","category-business","category-business-advisory","category-business-support","category-business-taxation","category-buy-to-let","category-caroline-hicks","category-charities","category-construction","category-business-news","category-george-hay","category-hmrc","category-hospitality","category-in-the-news","category-industry-sectors","category-landlords","category-large-businesses","category-legal","category-online-accounting","category-outsourced-services","category-personal-taxation","category-professional","category-property","category-research-development","category-retail","category-scientific","category-self-assessment","category-self-employed","category-small-businesses","category-smes","category-sole-trader","category-start-ups","category-tax","category-team-member","category-technical","category-travel","category-vat","tag-budget-2023","tag-business","tag-companies-house","tag-property","tag-register-of-overseas-entities","tag-self-assessment","tag-tax","tag-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax &amp; 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