Inland Revenue excludes small firms:

Businesses with fewer than 100 employees will not receive information packs from the Inland Revenue to help with self-assessment of tax. Business adviser Grant Thornton has called on the Inland Revenue to reverse “its discrimination against small businesses”. Ian Johnson, a tax expert with Grant Thornton, says: “I don’t understand why smaller firms are being excluded. The businesses most likely to need help will be owner-managed – where the burden of giving employees information on self-assessment falls on one or two individuals.”