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Latest Employment Tax News

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Reduce the risk of using an umbrella company who operates a tax avoidance scheme

HMRC has published a new guidance on how to reduce the risk of using a non-compliant umbrella company for UK agencies or businesses who utilise temporary labour.

12 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC update on agent view of employer liabilities and payments

The Chartered Institute of Taxation (CIOT) has published an update that HMRC has extended its agent view of employer liabilities and payments to agents with up to 2,000 clients.

08 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 5 October 2021

The Chartered Institute of Taxation (CIOT) has published an HMRC Stakeholder Digest (October 2021) providing a round-up of the latest news and updates for members, and their customers and clients.

07 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

CIOT Budget representations

The Chartered Institute of Taxation (CIOT) has published the budget representations it has made on employee ownership trusts, employment taxes and pensions regime, assignment and enforcement of loans subject to the loan charge and remote working abroad.

06 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 4 October 2021

4 October 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

04 Oct 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: CJRS and SEISS ended on 30 September

HMRC has updated its guidance on the Coronavirus Job Retention Scheme (CJRS) and Self-Employment Income Support Scheme (SEISS) to reflect the end of both schemes on 30 September 2021.

01 Oct 2021 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 133: September 2021

HMRC has published pension schemes newsletter 133, which informs relevant stakeholders of the latest news and updates regarding pension schemes.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

SI 2021/1088 The Social Security (Switzerland) Order 2021

This Order makes provision for the modification of certain social security legislation, to give effect to the Convention on Social Security Coordination between the UK and the Swiss Confederation which was signed on 9 September 2021.

30 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

HMRC Customer Engagement and Support Team (CEST) updated information

The CIOT has information from HMRC on its dedicated Customer Engagement and Support Team (CEST) and the support it can offer mid-sized businesses with complex tax issues.

30 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Delays to processing 2020-21 Self Assessment tax returns-SEISS grants

The Association of Taxation Technicians (ATT) has published HMRC’s update for its members from the Agent Forum held on 23 September 2021.

28 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Making flexible working the default

The Department for Business, Energy & Industrial Strategy has launched a consultation to seek views from individuals and businesses on proposals to reform flexible working regulations.

24 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

CTJ publishes Senior President of Tribunals’ Annual Report 2021

The Courts and Tribunals Judiciary (CTJ) has published the Senior President of Tribunals’ 2021 Annual Report. This is Sir Keith Lindblom’s first report since taking the role in September 2020.

23 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC Guidance on identifying tax avoidance enabler penalties and when to appeal

HMRC has updated its guidance with new information about assessments, inspection powers, modifications and restrictions on power to publish information.

22 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Consultation: Residential Property Developer Tax

HMRC has launched a consultation on the draft legislation for the Residential Property Developer Tax (RPDT) ahead of its inclusion in the 2021-22 Finance Bill.

20 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 20 September 2021

20 September 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Tax gap remains low at 5.3%

HMRC has published the tax gap statistics showing that it was 5.3% for the tax year 2019-20.

17 Sep 2021 00:00 | Published by a Tolley Corporation Tax expert

Updated HMC guidance on Statutory Sick Pay: how different employment types affect what you pay

HMRC has updated its guidance on Statutory Sick Pay (SSP) rules to include details on airmen and continental shelf workers.

13 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Further Treasury Direction made under Section 76 of the Coronavirus Act 2020

HM Treasury has made a further Treasury Direction setting out the functions of HMRC for payments under the coronavirus (COVID-19) support scheme for working households receiving tax credits.

13 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 13 September 2021

13 September 2021 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

12 Sep 2021 18:30 | Published by a Tolley Corporation Tax expert

SI 2021/1010 The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) (Amendment) Regulations 2021

These Regulations amend The Promoters of Tax Avoidance Schemes (Prescribed Circumstances under Section 235) Regulations 2015 (SI 2015/130) to reflect changes made in consequence of the introduction of the promotion structures provisions into Part 5 of the Finance Act 2014 by Schedule 30 to the Finance Act 2021.

10 Sep 2021 00:00 | Published by a Tolley Employment Tax expert

Popular Articles

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Vince Ashall Read more Read more

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more Read more