Employment Taxes Forums
In this article, we summarise the main points from meetings of various groups that took place in early autumn 2024, whic...
Employment Tax
Employment Tax
LITRG trial new umbrella company payslip audit service for workers
We have a lot of information available on our website to help people understand umbrella companies and manually check wh...
Tax treatment of carried interest: a call for evidence: CIOT comments
Broadly, carried interest is the allocation of an equity fund’s profit share paid to investment managers in connection w...
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Latest briefings
Construction Industry Scheme: HMRC’s new guidance on payments made by a landlord to a tenant
The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2024 (SI 2024/308) came into force on 6 April 2024...
Umbrella company market update
The consultation on tackling non-compliance in the umbrella company market, which both the CIOT and LITRG responded to (...
Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
National minimum wage and salary sacrifice arrangements
Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in ...
Do you have clients in the hospitality industry?
The Act (see tinyurl.com/yn65e7wy) ensures that:
Salary advance schemes: employer considerations
Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payda...
Calculating PAYE liabilities in cases of non‑compliance for off‑payroll working
The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy...