更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

就业前景

报考流程

考试日历

资料中心

注册流程

准考证

免费题库

全部

ACCA:NOT TO MISS HIDDEN HOLIDAY TAX SELF-ASSESSMENT DEADLINE

来源：高顿网校 2014-07-25

　　高顿网校小编与您一起分享ACCA新闻：SELF-EMPLOYED WARNED NOT TO MISS HIDDEN HOLIDAY TAX SELF-ASSESSMENT DEADLINE（摘自ACCA协会官网）

　　The rising numbers of self-employed must not overlook the 31 July self-assessment tax payment deadline before their summer holiday getaway, says global accountancy body, ACCA (the Association of Chartered Certified Accountants) or they risk hefty fines when then return home.

　　ACCA says that the self-employed – currently 4.54 million people in the UK - as well as higher rate taxpayers, company directors and anyone with more than one income as well as, potentially, child benefit claimants are required to make a payment on account – part of their annual tax payment, by 31 July, slap bang at the height of the holiday season in the UK. However, failing to pay could result in hefty fines from HM Revenue and Customs (HMRC).

　　Chas Roy-Chowdhury, head of taxation at ACCA, said: 'This tax payment deadline could not come at a worse time. School children are off for the summer and many families have booked their holidays. There has also been a surge reported in post-World Cup holiday bookings.

　　'Dealing with a tax payment is probably last on the to-do list. However, this is not something that can be left until you come back from your summer break, or even leaving it until the last minute and trying to do it yourself. The consequences of not paying on time or paying the wrong amount are high. The current fine is five per cent of tax owed and if you leave it too long, that amount could escalate.

　　'The UK is seeing a rising number of self-employed. There was an eight per cent increase in the number of people self-employed compared to a year ago and many will be encountering this summer tax deadline for the first time. It’s not the most publicised of tax deadlines. It’s hidden in the depths of the holiday season. While HMRC might be rubbing their hands with glee at the prospect of collecting late payment fines, many taxpayers risk getting caught out. Ignorance and naivety are no excuse when it comes to HMRC.'

　　Getting help

　　ACCA says that anyone struggling with the self-assessment can call the HMRC helpline. However, the global accountancy body points out that should a taxpayer need advice they should always check the credentials of their adviser.

　　Chas Roy-Chowdhury said: 'Many people are unaware that anyone can call themselves an accountant, even if they have no qualifications and have no membership of a regulated body, so check who is giving you advice about your tax or other financial matters. Ensure they are chartered certified accountants. They are fully qualified, insured and regulated.'

　　高顿网校小编提醒您：一个缺口的杯子，如果换一个角度看它，它仍然是圆的。

　　扫一扫微信，*9时间获取2014年ACCA考试报名时间和考试时间提醒

　　高顿网校特别提醒：已经报名2014年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2014年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2014年ACCA考试备考指南
　　免费题库：2014年ACCA考试免费题库
　　考前冲刺：ACCA备考秘籍
　　高清网课：ACCA考试网络课程　　

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【整理版】ACCA各科目历年真题

真题高频考点，刷题全靠这份资料

下载合集

acca全科学习思维导图

梳理核心考点，一图看懂全部章节

下载合集

2023年acca考纲解析

覆盖科目重难点,备考按照计划走

acca备考热门问题解答

acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。