Winter Finance Bill: Termination payments and disguised remuneration
Termination payments: removal of the Foreign Service Relief (FSR) for UK residents The government is proposing to remov...
Employment Tax
Employment Tax
Making Tax Digital for Individuals: Dynamic Coding (PAYE Refresh)
As mentioned in recent Employer Bulletins HMRC will, from July, begin to use real time information (RTI) from employers ...
Taxation of employee expenses: ATT, CIOT and LITRG respond to call for evidence
The call for evidence on the taxation of employee expenses published in March 2017 by HM Treasury (HMT) has three main o...
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Travel and subsistence and employment intermediaries – a year on
Background Umbrella companies take on temporary workers such as contractors or agency workers as their own employees wi...
Independent Review of Employment Practices in the Modern Economy
The ‘Matthew Taylor review’ has six key themes including security, pay and rights, progression and training and the bala...
FA 2017 Employment Taxes Provisions: the ins and the outs
Despite the shortened timetable for the Finance Bill, with the House of Commons stages passing in one short afternoon on...
Optional remuneration arrangements (salary sacrifice for the provision of benefits-in-kind)
New rules on ‘optional remuneration arrangements’ (ORA) took effect from 6 April 2017.
HMRC’s Employment Taxes Forums
Employment and Payroll Group (EPG) The EPG is HMRC’s main employment taxes forum and generally focuses on high-level po...
Taxation of employee expenses call for evidence
The consultation document states that the government’s main objectives of this review are to understand:...
Off-payroll working in the public sector (IR35)
The CIOT has responded to Finance Bill 2017 consultative clause 1 and Schedule 1, which would introduce a new Chapter 10...