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Latest Employment Tax News

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Off-payroll working rules: how intermediaries calculate statutory payments

HMRC has published new guidance setting out steps to calculate a worker’s statutory payment entitlement where the worker’s intermediary has received amounts net of income tax and Class 1 primary national insurance contributions (NICs) under the off-payroll working rules.

25 May 2021 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 24 May 2021

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

24 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Upper Tribunal, Tax And Chancery Chamber Practice Note

The Courts and Tribunals Judiciary has published a Practice Note issued by Chamber President, Mr Justice Zacaroli, on electronic filing of documents in the Upper Tribunal, Tax and Chancery Chamber using CE-File.

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

Agent Update: issue 84

HMRC has published Agent Update issue 84 (April-May 2021) providing a round-up of recent developments for tax agents and advisers.

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

Updated HMRC factsheets on SEISS

HMRC has published updated versions of Self-Employment Income Support Scheme (SEISS) factsheets CC/FS11a and CC/FS47.

19 May 2021 00:00 | Published by a Tolley Employment Tax expert

Updated guidance: Self-Employment Income Support Scheme grant

HMRC has updated its self-employment income support scheme (SEISS) guidance explaining when and how to tell HMRC about a tax return amendment if it affects the eligibility to, or amount of, a grant.

19 May 2021 00:00 | Published by a Tolley Employment Tax expert

Finance Bill 2021: Government proposes Report Stage amendments

The UK Government has published a further batch of amendments to the Finance Bill, which are to be considered at Report Stage on 24 May 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert

HMRC Consultation: Draft regulations for the DOTAS, DASVOIT and POTAS regimes

HMRC has launched a consultation on draft regulations to enable HMRC to act more quickly where promoters fail to provide information on avoidance schemes, and to inform taxpayers at an earlier stage in cases where it suspects an avoidance scheme is being sold. The consultation closes on 13 June 2021.

18 May 2021 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 May 2021

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

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

Employees working from home eligible for tax relief amid coronavirus (COVID-19)

HM Revenue and Customs (HMRC) has announced that individuals who have been told by their employers to work from home as a result of the coronavirus (COVID-19) pandemic may be eligible for tax relief in the 2021–22 tax year. It is reported that over 550,000 people have already claimed for relief under this system.

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

Updated HMRC guidance on paying Apprenticeship Levy

HMRC has updated its guidance for employers detailing who needs to pay the levy, how to work out what is owed and how to use the levy allowance.

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

Popular Articles

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 Ian Holloway Read more Read more

Research and development (R&D) relief ― overview

Research and development (R&D) relief ― overviewThis guidance note provides an overview of the research and development (R&D) tax reliefs for companies.See the Research and development tax relief summary diagram which summarises the R&D tax relief.See also Simon’s Taxes D1.401.For a factsheet which

14 Jul 2020 12:22 | Produced by Tolley in association with Will Sweeney Read more Read more

Withholding tax

Withholding taxIntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeUK withholding tax may be reduced under the provisions of a double tax treaty (DTT). Prior to 1 June 2021, payments of interest and royalties made to EU resident associated companies were

14 Jul 2020 14:01 | Produced by Tolley Read more Read more