Employment Tax

Technical

The ATT, CIOT and LITRG have separately responded to the government’s off-payroll working in the private sector consultation and urged the government to rethink its approach

Technical
1 September 2018

Auto enrolment is now business as usual and is widely regarded as a success. However, this success is at risk of being undermined by the fact that increasing numbers of workers are not receiving any tax relief to help make up their contribution amount.

Technical
1 September 2018

HMRC published a consultation, looking at simplifying the tax and administrative treatment of short term business visitors (STBV) from foreign permanent establishments (‘overseas branches’) of UK companies. The CIOT has responded to HMRC and recommended that government both introduce a new tax exemption for STBVs from overseas branches and extend the PAYE special arrangement UK workday rule for STBVs from non-treaty countries.

Technical
1 September 2018

This month, in our series of articles about the CIOT’s technical sub-committees, CIOT Technical Officer Matthew Brown outlines the wide range of work carried out by the Employment Taxes Sub-Committee.

Technical
1 August 2018

The ATT and CIOT have submitted comments on draft guidance covering the workplace charging tax exemption for electric and plug-in hybrid vehicles.

Technical

The ATT, CIOT and LITRG each separately responded to the government’s employment status consultation and urged the government to undertake a broader debate on the taxation of employment.

Technical
1 June 2018

HMRC has recently published for consultation draft guidance on workplace charging tax exemptions for electric and plug-in hybrid vehicles.

Technical
1 May 2018

Last month, Meredith McCammond of LITRG explored how Real Time Information data is used in the benefits system. In this article, we explore potential problems that may occur and provide some important updates on the use of RTI data in the universal credit system.

Technical

The government published its response to the Taylor review of modern working practices in February 2018. As part of that response a consultation on employment status was published, to which the CIOT and ATT will be responding.

Technical
1 May 2018

We have received reports that HMRC are re-working SA302 payment calculations for some self-employed clients to take out the Class 2 National Insurance contributions.