Small private companies with a year end of 31 May 2018 and into their second or later year of existence should submit their accounts to Companies House by Thursday 28 February January 2019 in order to avoid a Late Filing Penalty.
Value Added Tax returns for the quarter ended 31 December 2018 should be submitted by 7 February 2019, and any payment which is due should be made electronically by the same date.
Employers must make Third Quarter payments of PAYE and NICs by 19 January 2019 if settled by cheque. If you pay electronically, then you have until 22 January to make the payment. Tax retained under the Construction Industry Scheme must also be paid by the same date.
The last posting date for first class letters in the UK which are intended to get there before Christmas is Thursday December 20th. Perhaps extra time should be allowed for letters sent to the Isles of Scilly or the Hebrides.
We keep ourselves aware of collection times from all our nearest post boxes. Our nearest box actually has a morning collection time and we post there at night if we have missed the 5 pm collection time from the box at the nearest supermarket.
The last posting date for second class letters in the UK which are intended to get there before Christmas is Tuesday December 18th. Perhaps extra time should be allowed for letters sent to the Isles of Scilly or the Hebrides, or send them first class.
If there are a lot of letters to post, then second class sent early is more reliable than first class sent at the last minute.
The last posting date for airmail letters which are intended to get to Canada and the USA before Christmas is Friday December 14th.
We suggest that you post a little earlier than this if your letter is going to British Columbia, Alaska, Washington State, Oregon, California or Hawaii.
The approximate last posting date for airmail letters which are intended to get to most destinations in Europe before Christmas is Wednesday December 12th.
The last posting date for airmail letters which are intended to get to Australia and New Zealand before Christmas is Monday December 10th.
Cheddar is a small town in Somerset which I have visited a few times. Corton is a village in Suffolk where my relatives used to live. Corton is also the name of a famous vineyard in Burgundy, and I have drunk a few bottles of Bonneau du Martray myself when it used to be affordable.
Now suppose I own a vineyard in Corton in Suffolk and I label my wine for sale as “Corton”. This is illegal under the law of the European Union because Corton in Burgundy has the prior claim. It goes to market as Corton Appelation d’Origine Protegée (formerly Appelation Controlée) and no one else is allowed to use any similar description. The Corton vineyard is in fact so famous that only the vineyard name appears on the label and there is no mention of the village of Aloxe where it is located (and confusingly the village has changed its name to Aloxe-Corton). The English equivalent of AOP or AC is PGI for Protected Geographical Indication and some cheeses such as Stilton PGI have it.
However, Cheddar does not have it despite the fact that the caves of Cheddar Gorge and nearby Wookey Hole are considered to be good places to mature Cheddar Cheese. It would need to apply for PGI status, and obviously lots of other Cheddar manufacturers, including French manufacturers, would object.
One argument is that “cheddaring” is the name of an industrial process. Well so is “Champagne method” but Corton in Suffolk would not be allowed to put this on the bottle for its sparkling wines since it is also protected.
The best that Cheddar can do is West Country Farmhouse Cheddar PGI and you may wish to look out for it.
On the whole this system is just too political and the British do not get a fair deal out of it, though it can be said that they are the Johnny-come-latelies to the AC system which began in Chateauneuf-du-Pape in the Rhone Valley.
On March 30th 2019 after Brexit, this system could just vanish if there is no agreement reached. Then any vineyard in Britain will be able to put “Corton” on the label unless we adopt our own new system. Since Britain is a major market for French products, this does give us a bit of bargaining power and we will need to wait and see what happens.
If you claim Tax Credits then the deadline to renew your claim is Tuesday 31 July 2018.