National Insurance Contributions Bill 2021: CIOT comments
The CIOT has submitted evidence to Parliament on measures in a National Insurance Contributions Bill which introduces se...
Employment Tax
Employment Tax
Pensions: net payment arrangements v relief at source payroll mistakes: how common are they?
There is huge potential for confusion about the methods for giving tax relief via the payroll on employee pension contri...
Enterprise Management Incentives – a call for evidence: CIOT response
In this article, we summarise the CIOT’s response to the call for evidence reviewing the Enterprise Management Incentive...
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Umbrella companies
There has been a flurry of activity over umbrella companies during the past few months, including the release of LITRG’s...
HMRC Forum meetings
In this article, we summarise the main points from the March 2021 meetings of four of HMRC’s forums, which are attended ...
Savings income and PAYE taxpayers
HMRC have explained to LITRG how interest figures are placed in coding notices, P800s and simple assessments....
Off-payroll/IR35 rules
Last year’s edition of Employment Taxes Voice covered the pending changes to the IR35 rules in detail. At that time, we...
DAC6 guidance for CIOT and ATT members and students
We have recently published guidance on our websites to help our members and students understand when they might be class...
ATT budget representation on COVID-19 Testing
The Association of Taxation Technicians has submitted a budget representation calling for an extension to the temporary ...
HMRC Employment Taxes Forums
A round up of recent meetings of four of HMRC’s employment taxes related consultation forums: the Employment and Payroll...