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Latest Employment Tax News

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HMRC guidance: How to choose a tax agent

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

26 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 45

HMRC has published Employment Related Securities (ERS) Bulletin 45.

26 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Mini-Budget: 23 September 2022—key tax highlights

The Chancellor of the Exchequer delivered a fiscal statement to the House of Commons, outlining cuts to income tax, reversal of the NIC increases, scrapping of the planned increase in corporation tax, permanent £1m annual investment allowance, unwinding of the 2017 and 2021 off-payroll working rules changes, and cuts to SDLT.

23 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: How to choose a tax agent

HMRC has published new guidance on how to choose a tax advisor/agent to deal with HMRC on a taxpayer’s behalf.

23 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 100

HMRC has published Agent Update issue 100 (September 2022) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

22 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC updates Employer Bulletin: August 2022

HMRC has updated its Employer Bulletin with a revised start date of the variable payment plan service.

21 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

CIOT response to the consultation on protecting customers claiming tax repayments

The CIOT has responded to the HMRC consultation on raising standards in tax advice: protecting customers claiming tax repayments.

15 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Government clarification on approved mileage allowance payments

ICAEW’s Tax Faculty has published the corrected statement made by the government on the amount that employers can reimburse free of income tax and national insurance contributions (NIC) in relation to business mileage for the use of the employee’s own car.

14 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

New HMRC tax agent and adviser guidance pages

HMRC has published several guidance pages relating to HMRC online services for agents.

08 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on paying the Apprenticeship Levy

HMRC has updated its guidance on paying the apprenticeship levy to clarify that information about the off-payroll working rules applies to medium and large-sized clients outside the public sector.

07 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Variable direct debits for PAYE

ICAEW’s Tax Faculty has published more details provided by HMRC on how the variable payment plan for PAYE and national insurance liabilities will work in practice.

07 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 5 September 2022

5 September 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

05 Sep 2022 00:00 | Published by a Tolley Corporation Tax expert

OTS launches consultation on hybrid and distance working

The Office of Tax Simplification (OTS) has issued a call for evidence asking responders to outline the nature of their roles, their plans, and their experiences in relation to hybrid and distance working. The consultation forms part of the OTS’s review of the tax implications of hybrid and distance working by assessing emerging trends and changes in practice. The consultation closes on 25 November 2022.

01 Sep 2022 00:00 | Published by a Tolley Employment Tax expert

Spotlight 60: Warning for agency workers and contractors employed by umbrella companies

HMRC has published Spotlight 60 highlighting certain tax avoidance arrangements used by some umbrella companies.

26 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 99

HMRC has published Agent Update issue 99 (August 2022) providing a round-up of recent developments for tax agents and advisers.

18 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 16 August 2022

16 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

15 Aug 2022 18:30 | Published by a Tolley Corporation Tax expert

ICAEW’s comments on HMRC’s electric cars guidance

ICAEW’s tax faculty has highlighted that HMRC’s guidance and tools for the tax treatment of the reimbursement of electricity costs for charging company-provided wholly electric cars conflicts with the law.

11 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

Employer Bulletin: August 2022

HMRC’s latest Employer Bulletin highlights the improved digital Form

10 Aug 2022 00:00 | Published by a Tolley Employment Tax expert

CC/FS72: Corresponding with HMRC by email

HMRC has published new factsheet CC/FS72 on corresponding with HMRC by email.

10 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 8 August 2022

8 August 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

08 Aug 2022 00:00 | Published by a Tolley Corporation Tax expert

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Self assessment ― estimates and provisional figures

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Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

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