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Personal Income Tax liabilities for 2013/14 were of course due for payment on 31 January. This note is just to remind clients that if the “balancing payment” due for the tax year 2013-14 remains unpaid at midnight on 2 March, an automatic “late payment penalty” of 5% of the amount in question becomes payable, in addition to any interest chargeable.

If you have any questions please get in touch with your usual BKL personal tax manager.



Sam Inkersole

In 2022, Sam won the Taxation’s Rising Star award at the Taxation Awards in and was named in the Accountancy Age 35 Under 35.

Jon Wedge

While Jon’s client work focuses on the financial services sector, he also oversees the firm’s assurance service, as well as supporting the trainees following in his footsteps.


Elana joined us in 2017 as an ACA trainee, after graduating from Durham University where she had studied languages. She is now a manager in our assurance team.


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