Construction Industry Scheme returns for the period from 6th May 2015 to 5th June 2015 should be submitted online by 19th June 2015. This includes NIL returns.
Sometimes when you are an employer, you might have happened to have made no wage or salary payments at all for the month from May 6th to June 5th. In this case you must submit electronically an Employer Payment Summary as a NIL return by June 19th 2015.
David Porthouse & Co is a firm of accountants in Carlisle serving local clients in Cumbria and the North West of England. We have a substantial interest in new technology and we are working on an optical number recognition/datepoint system for scanning bank statements with the intention of attacking the cost of accounts preparation. We also have a spreadsheet system which can be posted back and forth by e-mail.