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There are some points to note in relation to the temporary COVID-19 exemption for employer reimbursements of employee purchased home office equipment, and the Ministerial statement on claim

We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge where the company car is a hybrid.

HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind charge with effect from April 2021.

HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contractors rules, deductions for materials and expansion to the scope of the false registrati

ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals.

The CIOT has met HMRC to discuss the draft Finance Bill legislation regarding the government’s changes to the disguised remuneration loan charge following Sir Amyas Morse’s report. 

The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-payroll working rules to the private sector and contributed evidence to the House

The ATT has made representations to the government ahead of the Budget regarding proposed changes to private residence relief and the extension of the off-payroll working rules to the priva

The ATT has responded to a HMRC consultation on draft legislation covering the application of Class 1A NIC contributions on termination payments and sporting testimonials from April 2020.&n

We summarise various meetings with HMRC arising from the review of the proposed new off-payroll working rules.