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Happy New (Tax) Year

On 6 April 2018 or shortly afterwards, HMRC will begin to send out a fresh batch of electronic messages, or paper, notices to file tax returns to individuals and trusts who (or which) need to complete a tax return and declare income for the tax year 6 April 2017 to 5 April 2018 (and probably pay UK tax).

As taxpayers and agents sit down to begin the task afresh, we thought it would be useful to give members a round up of what changed when, and some practical pointers around the pitfalls to avoid.