Markus Brinkmann

Tax Compliance


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1.The UK personal income tax regime

       a)Personal income tax return filing deadlines

       b)Income tax payment deadlines

       c)Capital gains tax payment deadlines

       d)Penalties/interest position for non/late filed personal income tax returns and late/under paid income tax and capital gains tax

       2.Non-resident individuals with income from UK sources

       a)Personal income tax return filing deadlines

       b)Income tax payment deadlines

       c)Capital gains tax payment deadlines

       d)Penalties/interest position for non/late filed personal income tax returns and late/under paid income tax and capital gains tax

       3.Foreign companies without a UK permanent establishment but with income from UK sources

       a)Non-resident company income tax return filing deadlines

       b)Income tax payment deadlines

       c)Penalties/interest position for non/late filed non-resident company income tax returns and late/under paid income tax

       III.Partnerships

       1.The taxation of UK partnerships

       a)Partnership tax return filing deadlines

       b)Penalties position for non/late filed partnership tax returns

       IV.Value Added Tax (VAT), EC Sales Lists and Intrastats

       1.The UK VAT regime

       a)VAT return filing deadlines

       b)VAT payment deadlines

       c)Penalties/interest position for non/late filed VAT returns and late/under paid VAT

       2.EC Sales Lists

       a)ESCL filing deadlines

       b)Penalties position for non/late filed ECSLs

       3.Intrastats

       a)Intrastat filing deadlines

       b)Penalties position for non/late filed Intrastats

       V.Transfer pricing

       1.The UK transfer pricing environment

       2.Transfer pricing documentation requirements

       3.Country-by-Country (CbC) reporting

       a)Notification and filing deadlines in relation to CbC

       b)Penalties position for non/late notification and non/late filing in relation to CbC

       VI.Interaction With The UK Tax Authorities, HM Revenue & Customs (HMRC)

       1.The Customer Relationship Manager (CRM) regime

       2.The Senior Accounting Officer (SAO regime)

       a)Notification