Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
Employment Tax
Employment Tax
Optional remuneration, cash long term incentive plans and bonus deferral
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...
‘Occupational Health: Working Better’: CIOT and ATT responses
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...
Most popular reads
Latest briefings
ATT Autumn Statement representations
Trivial benefits Our first Autumn Statement representation dealt with two aspects of the trivial benefits exemption in ...
Employee Ownership Trust and Employee Benefit Trust consultation
On 18 July 2023, several consultations were launched as part of ‘Legislation Day’ (or ‘L-Day’); one of these concerned t...
Draft Finance Bill legislation: changes to data HMRC collects from customers
The draft regulations themselves have not yet been published, but HMRC’s policy paper published at the same time as the ...
How to deal with pension tax relief errors: an update
The apparent ‘misnaming’ of the two types of relief do not help employers to get things right: a ‘net pay arrangement’ (...
Tackling non-compliance in the umbrella company market
CIOT response The CIOT’s comments were mainly limited to the proposals in respect of tax compliance (Chapters 4 and 5 o...
Non-discretionary tax advantaged share schemes: Call for Evidence
The CIOT has responded to a Call for Evidence seeking views and evidence on the current usage of Save As You Earn (SAYE)...
Company cars: relevant motoring expenditure
For tax purposes, it is well known that there is relief for business mileage driven in a private car under Income Tax (E...