Simplifying the PAYE Settlement Agreement process
HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and repo...
Employment Tax
Employment Tax
Employee share schemes: NIC elections
In September’s Technical Newsdesk (Employee share schemes: NIC elections) we summarised the CIOT’s response to th...
Alignment of dates for ‘making good’ on benefits-in-kind
HMRC consultation on how to align the various dates that currently exist within legislation to ‘make good’ tax on benefi...
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Tackling disguised remuneration
After amendments to ITEPA 2003 Pt 7A (‘Disguised Remuneration’) in Finance Act 2016 aimed mainly at tackling a particula...
Simplification of the tax and National Insurance treatment of termination payments
HMRC and HMT published the consultation on draft legislation to simplify the income tax and NIC treatment of termination...
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...
Off-payroll working in the public sector: reform of the intermediaries legislation
In response to HMRC’s consultation on reforming the tax treatment of off-payroll workers in the public sector, the ATT a...
Employee share schemes: NIC elections
The CIOT has responded to a government consultation on whether there is a continued need for a National Insurance contri...
Creating a secondary annuity market consultation – LITRG response
HMRC has been consulting on proposals for a tax framework for the secondary annuity market, which is intended to come in...
Public financial guidance consultation – LITRG response
The government is proposing to change the structure of how it offers financial guidance to the public. The intention is ...