As highlighted last month HMRC is continuing with its targeted tax campaigns. You can see updates on the campaigns here.
The e-market campaign was launched on the 14 March and is aimed at “people who are trading online to sell goods and services as a trade or as a business but aren't paying the right amount of tax.” As highlighted last month consideration of whether someone is in business will not be straightforward and HMRC have recognised this. When considering if an individual is operating as a business you may wish to consider the badges of trade information available on ACCA’s website.
Electricians taking advantage of the Electrician’s Tax Safe Plan only need to tell HMRC that they will be making a disclosure by 15 May. They will then need to have made a full disclosure and paid tax, interest and penalties by the 14 Aug