Employment Allowance Eligibility Reforms
The CIOT and ATT have raised concerns with the information requirements for employers claiming the employment allowance ...
Employment Tax
Employment Tax
Off-payroll working rules from April 2020: draft Finance Bill
In their responses, the CIOT and ATT commented on:
HMRC’s Employment Tax Fora
Below is a short summary of meetings in July 2019 of two of HMRC’s employment taxes forums, which are attended by CIOT v...
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HMRC’s Employment Tax Fora
In this article we summarise meetings of three of HMRC’s employment taxes forums, which are attended by CIOT volunteers,...
Mutuality of Obligation and Check Employment Status for Tax
The IR35 Forum has been discussing the application of mutuality of obligation (MOO) to HMRC’s Check Employment Status fo...
Off payroll working in the private sector: consultation responses
As reported in May’s edition of Tax Adviser, HMRC launched a consultation earlie
Off payroll working in the private sector: HMRC consultation
HMRC has launched a technical consultation on extending the off-payroll working rules to the private sector from April 2...
Employment and Payroll Group update
ATT and CIOT representatives attended the Employment and Payroll Group (EPG) meeting in March.
Pensions for self-employed – is the Department for Work and Pensions missing the obvious?
There is currently a lot of debate about how to help self-employed people save for retirement and, in particular, whethe...
Collection of Student Loans Consultation Group
HMRC’s Collection of Student Loans (CSL) consultation group met on 26 February and the first item on the agenda was issu...