One of the positive things[1] about spending a lot of time out of the office is the opportunity to hear what companies are really wondering about. So, we’ve tried to answer some of the most frequent questions we’ve heard from companies soon to be filing to HMRC, albeit with an acknowledgement that some of the nuances may be further refined by the relevant authorities in due course. We include pertinent links to regulatory websites too.

If you have comments on the content, or if you would like to suggest other questions for inclusion in our FAQ, please use the comment facility, or e-mail
us at

If you’re not an HMRC Filer, you might be interested to explore other similar pages dedicated to Regulators, SEC Filers and SBR Projects, where we’ve described the issues currently facing these groups and offered some perspective on the solutions now available.

[1] The downside, of course, is that we don’t have a lot of time to blog 😉