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National Minimum Wage Consultation Forum with Employment and Payroll Group (EPG)
A recent discussion of national minimum wage (NMW) issues with HMRC and BEIS has highlighted the need for a standing for...
Termination awards and sporting testimonials: Class 1A NICs
New regulations will require Class 1A NICs to be payable in real time from 6 April 2020 on termination awards and sporti...
Employment Allowance reform: information requirements
As reported in October’s technical newsdesk, the government have said that they will res
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Health is everyone’s business: Proposals to reduce ill health-related job loss
A recent joint consultation by the Department for Work and Pensions (DWP) and Department of Health and Social Care (DHSC...
Employment Allowance Eligibility Reforms
The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance ...
Off-payroll working rules from April 2020: draft Finance Bill
In their responses, the CIOT and ATT commented on:
HMRC’s Employment Tax Fora
Below is a short summary of meetings in July 2019 of two of HMRC’s employment taxes forums, which are attended by CIOT v...
HMRC’s Employment Tax Fora
In this article we summarise meetings of three of HMRC’s employment taxes forums, which are attended by CIOT volunteers,...
Mutuality of Obligation and Check Employment Status for Tax
The IR35 Forum has been discussing the application of mutuality of obligation (MOO) to HMRC’s Check Employment Status fo...
Off payroll working in the private sector: consultation responses
As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlie