Off-payroll working in the private sector consultation response
In responding to the government’s consultation on off-payroll working in the private sector, the CIOT, ATT and...
Employment Tax
Employment Tax
Auto enrolment and lower paid workers
The issue affects those who earn over the £10,000 needed to trigger auto enrolment, but below (or not very muc...
Tax and administrative treatment of short term business visitors from overseas branches
The CIOT has responded to HMRC’s consultation on simplifying the tax and administrative treatment of short ter...
Most popular reads
Latest briefings
Spotlight on the Employment Taxes Sub-Committee
The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll proc...
Workplace charging tax exemption draft guidance – ATT and CIOT comments
At Autumn Budget 2017 the government announced that it would legislate to exempt employer-provided electricity...
Employment Status: a consultation and our responses
In responding to the government’s consultation on simplifying employment status, the CIOT and ATT focused on t...
Reform to workplace charging tax exemptions
HMRC has published, for consultation, a draft update to the Employment Income Manual (EIM) for the workplace c...
Real Time Information and benefits: an update
Since April 2013, most employers have been required to report payroll data to HM Revenue & Customs (HMRC) ...
Employment status consultation
On 7 February 2018 the government published its response to the Matthew Taylor Review of Modern Working Practi...
Class 2 National Insurance
We raised this (along with others) on the HMRC Agent Forum.