Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
Personal tax compliance for platform sellers
You can get an idea of the types of issues that platform sellers need help by looking at LITRG’s recent articles on the ...
New HMRC initiatives around repayment claims
Agent reference number requirementHMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 Febru
Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
LITRG Autumn Statement representation
In our representation, we recommend that HMRC issue a commissioners’ direction setting out what constitutes an ‘approved...
How to deal with pension tax relief errors: an update
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
Tackling non-compliance in the umbrella company market
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...
Tougher consequences for promoters of tax avoidance
CIOT response In its response, the CIOT reaffirmed its support for the government in taking a robust approach to those ...
Calculating holiday entitlement for part-year and irregular hours workers
Although it has no statutory basis, until fairly recently, it has been widely accepted that using a formula of 12.07% to...
Getting help to people who do not speak English
Most of us are approached at some point in our careers as tax practitioners to help out a vulnerable friend or acquainta...