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The call for evidence is on the GOV.UK website: tinyurl.com/2p9km4sz

The consultation is on GOV.UK website: tinyurl.com/458eb9cs

Clause 5 of Finance (No.2) Bill 2023-24 increases, from 6 April 2024:

One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments received by former employees.

Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe

The consultation sought views on three main areas: increased digitalisation of HMRC correspondence; improvements to the flow and timeliness of PAYE information; and reviewing the Income Tax Self As

The call for evidence (see tinyurl.com/2p9km4sz) is extensive and wid

For many people, some degree of hybrid working is now firmly here to stay. Technology to support this new approach has advanced at a rapid pace over the last few years.

Agent reference number requirement

HMRC have confirmed (tinyurl.com/s69nhw5j) that, from 26 February 2024, an agent reference number (ARN) will be

A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a cash payment, PAYE will usually be due.