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Establishing a successful recruitment process and clear written employment contracts for new employees can have a major impact on your business.

Every business needs to be aware of its obligations under minimum wage and equal pay laws, as well as recent pensions auto-enrolment changes.

You must comply with legal restrictions on employees' working hours and time off, or risk claims, enforcement action and even prosecution.

The right employment policies are an essential part of effective staff management. Make sure any policy is clear and well communicated to employees.

While sick employees need to be treated fairly, you need to ensure that 'sickness' is not being used as cover for unauthorised absence.

Most pregnant employees are entitled to maternity leave and maternity pay, while new fathers are entitled to paternity leave and paternity pay.

As well as undermining morale, illegal discrimination can lead to workplace grievances. Employee discrimination is covered by the Equality Act 2010.

Home, remote and lone workers are becoming increasingly commonplace. Key issues include communication and how to manage and motivate people remotely.

The right approach to consulting with and providing information to your employees can improve employee motivation and performance.

Disciplinary and grievance issues can be a major burden to employers. Putting in place and following the right procedures is essential.

Following the right dismissal and redundancy procedures helps protect your business and minimise the risk of a legal dispute at tribunal.

Employment tribunal claims are a worrying prospect for any employer. A tribunal case is a no-win situation – even if the claim is unjustified.

Self-assessment: 5.7 million Brits yet to file their tax return

2 January 2024

HMRC is urging almost 5.7 million people to file their 2022/23 tax return as the 31 January self-assessment deadline approaches.

Self-assessment customers have less than one month to file their tax returns; the deadline to file a tax return for the 2022/23 tax year and pay any tax owed is 31 January 2024. HMRC is urging nearly 5.7 million customers to file their tax return for the 2022/23 tax year. Customers can submit their tax returns and pay any tax owed online at the government website.

HMRC data shows that almost 6.5 million customers have already submitted their self-assessment tax return, including 49,317 customers who used the New Year holiday to tackle their tax returns. HMRC reports that 25,593 customers filed their tax return on New Year's Eve and 23,724 customers filed theirs on New Year's Day.

"The clock is ticking for those customers yet to file their tax return. Don't put it off, kick start the new year by sorting your self-assessment. Go to GOV.UK and search 'Self Assessment' to get started start today." Myrtle Lloyd, HMRC director general for customer services.

HMRC provides a wide range of resources online to support customers in completing their tax return, including video tutorials on YouTube as well as advice and information on GOV.UK. The quickest and easiest way for customers to pay their tax bill is via HMRC's app which is free and secure. Information about the different ways to pay can be found on GOV.UK.

What to do if you can't afford to pay your tax bill

Customers who are unable to pay in full can get advice on GOV.UK. HMRC may be able to help by arranging an affordable payment plan - known as Time to Pay - for those who owe less than £30,000. Customers can arrange this themselves online.

HMRC will consider a customer's reasons for not being able to meet the deadline. Those who provide HMRC with a reasonable excuse may avoid a penalty. The penalties for late tax returns are:

  • An initial £100 fixed penalty, which applies even if there is no tax to pay, or if the tax due is paid on time;
  • After three months, additional daily penalties of £10 per day, up to a maximum of £900;
  • After six months, a further penalty of 5% of the tax due or £300, whichever is greater;
  • After 12 months, another 5% or £300 charge, whichever is greater.

There are additional penalties for late payment of fines and interest will also be charged on any tax paid late.

HMRC is warning customers to be aware of the risk of falling victim to scams and says they should never share their HMRC log-in details with anyone, including a tax agent. Phishing scams are common at this time of year; there's more information on phishing scams on the government website.

Written by Rachel Miller.

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