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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 contractors rules...
A moment of relief?
COVID-19 is having a huge impact in the way people work, with large numbers working from home for the first time....
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Latest briefings
Statutory Parental Bereavement Pay and Leave
It is intended that entitlement to Statutory Parental Bereavement Pay and Leave will come into effect from 6 April 2020....
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-payroll worki...
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 disguised ...
Review of off-payroll working rules: Meetings with HMRC
We summarise various meetings with HMRC arising from the review of the proposed new off-payroll working rules....
National Minimum Wage Consultation Forum with Employment and Payroll Group (EPG)
A recent discussion of national minimum wage (NMW) issues with HMRC and BEIS has highlighted the need for a standing for...
Termination awards and sporting testimonials: Class 1A NICs
New regulations will require Class 1A NICs to be payable in real time from 6 April 2020 on termination awards and sporti...
Employment Allowance reform: information requirements
As reported in October’s technical newsdesk, the government have said that they will res