It is January – the most important month of the year for accountants and in many ways for business owners too! By the 31st January 2015 you will need to have submitted your self-assessment tax return and paid any tax and National Insurance due. Who needs to send a tax return? Anyone who is a self-employed sole trader, a partner in a business partnership, a company director (unless it is a non-profit organisation that does not pay benefits like travel expenses or a company car). So get your books in and make this as easy as possible for us because we have a hell of a lot of work to do this month! You do not want a minimum of £100 penalty for missing the deadline