COVID-19: Update on the Self-Employment Income Support Scheme and the Coronavirus Job Retention Scheme
There are important deadlines during October affecting the Self‑Employment Income Support Scheme (SEISS) and t...
Employment Tax
Employment Tax
COVID-19: Update on the Self-Employment Income Support Scheme and Coronavirus Job Retention Scheme
HMRC have issued guidance on how taxpayers should notify and repay Self-Employment Income Support Scheme and C...
HMRC Employment Tax Fora meetings
This is a round-up of six recent HMRC employment tax related consultative forum meetings: the Employment and P...
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COVID-19: Working from home update
There are some points to note in relation to the temporary COVID-19 exemption for employer reimbursements of e...
Employer-provided living accommodation: representative occupier concession withdrawn from April 2021
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-i...
Car fuel benefit charge for hybrid cars and the ‘making good’ rule
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge wher...
HMRC’s discretionary PAYE powers and the Hoey and Higgs cases
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals. ...
Spring Budget 2020: Tackling Construction Industry Scheme Abuse – a consultation
HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contrac...
Off-payroll working in the private sector: draft legislation and House of Lords inquiry
The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-pay...
Disguised remuneration: independent loan charge review
The CIOT has met HMRC to discuss the draft Finance Bill legislation regarding the government’s changes to the ...