Draft legislation: Improving the data HMRC collects from its customers
The consultation is on GOV.UK website: tinyurl.com/458eb9cs
Employment Tax
Employment Tax
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:
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Latest briefings
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...
Construction Industry Scheme proposed amendments
The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS...
Finance Bill 2023-24 Briefings: Employment taxes
Clause 13: Enterprise management incentives: time limitsThe legislation extends the time limit for an employer company t...
Salary advances: Proposed amendments to Regulations
The CIOT and LITRG have responded to a short technical consultation on proposed PAYE amendment regulations, which are in...
Optional remuneration, cash long term incentive plans and bonus deferral
The CIOT has been in correspondence with HMRC regarding the application of the optional remuneration (OPRA) rules to cas...
‘Occupational Health: Working Better’: CIOT and ATT responses
The consultation forms part of a package of measures announced by the Chancellor at the Spring Budget which aim to reduc...