Readers are
reminded that next Monday 5 October is the deadline to notify HMRC of a new
source of income or gain for 2019/20. This is also the deadline to register a
trust newly liable to tax in 2019/20. Failure to register by 5 October can
result in failure to notify penalties. Businesses who registered for
Eat Out to Help Out are reminded that they have until Wednesday 30
September to claim for the days they operated the scheme.