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Latest Employment Tax News

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CIOT calls for action to improve effectiveness of employee ownership regime

The Chartered Institute of Taxation (CIOT) has called for a review of the tax regime for Employee Ownership Trusts (EOT) to encourage take-up and discourage their abuse.

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

Social Security (Up-rating of Benefits) Bill: second reading

Social Security (Up-rating of Benefits) Bill passed its second reading in the House of Lords on 14 October 2021. The bill has now been sent to the committee stage.

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

Employer Bulletin: October 2021

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

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

HMRC updated guidance: Paying Coronavirus Job Retention Scheme grants back

HMRC has updated its guidance on paying back Coronavirus Job Retention Scheme (CJRS) grants to add a new section on offsetting amounts overclaimed by employers.

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

HMRC updated guidance: Check if you're eligible for Making Tax Digital for Income Tax: non-UK resident and non-UK domiciled taxpayers

HMRC has updated its guidance on eligibility for MTD for income tax to state that non-UK resident or non-UK domiciled taxpayers only need to follow the MTD for Income Tax rules for their UK self-employment and property income.

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

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

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