Employment Tax

Technical
1 February 2019

Round up of HMRC employment taxes related consultative forum meetings, including the Employment and Payroll Group, IR35 Forum, Student Loan Consultation Group and Pensions Industry Stakeholder Forum.

Technical
1 February 2019

With time running out for workers to settle with HMRC before the loan charge crystallises, LITRG has released an article providing some urgently needed clarity around HMRC’s settlement option. Although the article is aimed at unrepresented taxpayers, it may also be useful to advisers who are trying to assist clients facing the loan charge.

Technical
1 January 2019

The CIOT has submitted representations to Parliament on the employment income clauses contained in the Finance Bill: while the legislation largely achieves its aims there were points requiring clarification.

Technical
1 December 2018

New employment status help for disabled people who take on a carer.

Technical
1 December 2018

Round up of HMRC employment taxes related consultative forum meetings, including the Employment and Payroll Group, Student Loan Consultation Group, IR35 Forum and Expatriate Tax Forum.

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The ATT and CIOT have submitted comments on draft guidance covering the workplace charging tax exemption for electric and plug-in hybrid vehicles.