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 term business...
Employment Tax
Employment Tax
Spotlight on the Employment Taxes Sub-Committee
The remit of the Employment Taxes Sub-Committee covers all aspects of employment taxes, from PAYE payroll processes and ...
Workplace charging tax exemption draft guidance – ATT and CIOT comments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 from bein...
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Latest briefings
Employment Status: a consultation and our responses
In responding to the government’s consultation on simplifying employment status, the CIOT and ATT focused on the income ...
Reform to workplace charging tax exemptions
HMRC has published, for consultation, a draft update to the Employment Income Manual (EIM) for the workplace charging ta...
Real Time Information and benefits: an update
Since April 2013, most employers have been required to report payroll data to HM Revenue & Customs (HMRC) in real ti...
Employment status consultation
On 7 February 2018 the government published its response to the Matthew Taylor Review of Modern Working Practices along ...
Class 2 National Insurance
We raised this (along with others) on the HMRC Agent Forum.
PAYE Settlement Agreement (PSA) process: CIOT, ATT and LITRG respond to consultation
The PAYE Settlement Agreement (PSA) process allows employers to enter into an annual agreement with HMRC under which the...
Tax conditionality in public sector licensing: LITRG responds to consultation
The latest consultation considers the mechanics of such a proposal in relation to certain public sector licenses, namely...