Employment Tax

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The ATT and CIOT have submitted comments on draft guidance covering the workplace charging tax exemption for electric and plug-in hybrid vehicles.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HMRC has recently published for consultation draft guidance on workplace charging tax exemptions for electric and plug-in hybrid vehicles.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

Technical

HMRC published a short consultation in February 2018, looking at making changes to the PAYE Settlement Agreement (PSA) process to remove the requirement for employers to annually agree their PSA with HMRC and pave the way for a future online process. CIOT, ATT and LITRG responded to HMRC and while welcoming the introduction of ‘enduring agreements’ raised concerns around the removal of the reasoning for HMRC to cancel a PSA contained in the current legislation.

Technical
1 April 2018

The government has consulted further on the principle of tax conditionality as a means of tackling the hidden economy by requiring those who require licenses to operate to demonstrate they are properly registered for tax.

Technical
1 February 2018

A round up of recent HMRC employment taxes related consultative forum meetings, including the Employment and Payroll Group, Student Loan Consultation Group, and IR35 Forum.

Technical
1 January 2018

The CIOT has welcomed HMRC’s intention to preserve in legislation the effect of ESC A37 and the administrative practices at EIM03002, EIM01120 and EIM61030.