Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy...
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...