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We round up the activities of HMRC’s employment taxes forums, which are attended by CIOT volunteers, in the previous quarter: (i) Employment and Payroll Group, (ii) Collection of Student Loans Cons

The government are giving people more choice on how their health and wellbeing needs are met.

In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and LITRG all questioned the ‘success’ or otherwise of the public sector changes, before g

The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short term business visitors (STBV) from foreign permanent establishments (‘overseas branches’)

The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very much above) the ever increasing personal allowance and who are enrolled in a net pay pensi

The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll processes and benefits-in-kind (including optional remuneration arrangements and terminatio

At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity from being taxed as a benefit-in-kind. 

In responding to the government’s consultation on simplifying employment status, the CIOT and ATT focused on the income tax and national insurance (NIC) aspects of the consultation.

HMRC has published, for consultation, a draft update to the Employment Income Manual (EIM) for the workplace charging tax exemption for electric and plug-in hybrid vehicles announced at Autumn Budg

We raised this (along with others) on the HMRC Agent Forum. It seems that previous years’ problems are recurring, as HMRC responded with the following note: