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HMRC have explained to LITRG how interest figures are placed in coding notices, P800s and simple assessments.

Last year’s edition of Employment Taxes Voice covered the pending changes to the IR35 rules in detail.  At that time, we had just heard that due to the pandemic, the implementation of the new

The Association of Taxation Technicians has submitted a budget representation calling for an extension to the temporary income tax and NIC exemptions for employer-provided COVID-19 antigen tests.

We have recently published guidance on our websites to help our members and students understand when they might be classified as an ‘intermediary’ under the UK’s regulations which bring int

HMRC have recently established two new forums, the Construction Forum, which will consider any tax-related issues affecting the construction sector, and the Small Business Technical forum, which wi

The CIOT welcomed the changes to the hybrid and other mismatches regime for corporation tax announced by the government in November 2020, but sought further clarification around some of the changes

The CIOT responded to the reports published by the OECD on the Blueprints for Pillar One and Pillar Two, the proposals by the Inclusive Framework to address the challenges of the digitali

The CIOT have taken part in HMRC’s stakeholder consultation seeking input into their annual review of the priorities for the UK’s network of double taxation agreements for the coming year.

A round up of recent meetings of four of HMRC’s employment taxes related consultation forums: the Employment and Payroll Group, the Expatriate Tax and NICs Forum, the IR35 Forum and the Col

The CIOT has suggested that more could be done to make it clear that disguised remuneration schemes do not work, that these schemes often involve sham arrangements, evasion and fraud, that