Tackling Construction Industry Scheme abuse: CIOT response
The CIOT is concerned that changes being made to the Construction Industry Scheme have not been thought through and are ...
Employment Tax
Employment Tax
COVID-19: Update on the Self-Employment Income Support Scheme and the Coronavirus Job Retention Scheme
There are important deadlines during October affecting the Self‑Employment Income Support Scheme (SEISS) and the Coronav...
COVID-19: Update on the Self-Employment Income Support Scheme and Coronavirus Job Retention Scheme
HMRC have issued guidance on how taxpayers should notify and repay Self-Employment Income Support Scheme and Coronavirus...
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HMRC Employment Tax Fora meetings
This is a round-up of six recent HMRC employment tax related consultative forum meetings: the Employment and Payroll Gro...
COVID-19: Working from home update
There are some points to note in relation to the temporary COVID-19 exemption for employer reimbursements of employee pu...
Employer-provided living accommodation: representative occupier concession withdrawn from April 2021
HMRC is withdrawing the 'representative occupier' exemption from the employer-provided accommodation benefit-in-kind cha...
Car fuel benefit charge for hybrid cars and the ‘making good’ rule
We look at the issue of what it means to make good the whole cost of fuel to escape a fuel benefit charge where the comp...
HMRC’s discretionary PAYE powers and the Hoey and Higgs cases
ITEPA 2003 s 684(7A)(b) provides HMRC with wide discretionary powers to collect PAYE direct from individuals....
Spring Budget 2020: Tackling Construction Industry Scheme Abuse – a consultation
HMRC are consulting on changes to construction industry scheme deductions claimed against PAYE, deemed contractors rules...
Off-payroll working in the private sector: draft legislation and House of Lords inquiry
The ATT and CIOT have submitted comments on draft secondary legislation regarding the extension of the off-payroll worki...