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Technical consultation: Tackling non-compliance in the umbrella company market

HMRC has launched a technical consultation seeking views on policy options to regulate umbrella companies and to tackle non-compliance in the umbrella company market.

07 Jun 2023 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 52

HMRC has published Employment Related Securities (ERS) Bulletin 52.

06 Jun 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 150 - May 2023

HMRC has published pension schemes newsletter 150.

31 May 2023 00:00 | Published by a Tolley Employment Tax expert

Employment Related Securities Bulletin 51

HMRC has published Employment Related Securities (ERS) Bulletin 51.

30 May 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/570 The Income Tax (Accommodation Allowances of Armed Forces) Regulations 2023

These regulations ensure that payments made by the Ministry of Defence to service personnel under the 2022 Contribution in Lieu of Council Tax (“CILOCT”) Rebate Scheme are exempt from income tax.

26 May 2023 00:00 | Published by a Tolley Employment Tax expert

Company cars: advisory fuel rates from 1 June 2023

HMRC has published revised advisory fuel rates for company cars which apply from 1 June 2023.

25 May 2023 00:00 | Published by a Tolley Employment Tax expert

Agent update: issue 108

HMRC has published Agent Update issue 108 (24 May 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

25 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Technical consultation: The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) (No. 2) Regulations 2023

HMRC has launched a technical consultation seeking views on draft tax regulations which set out changes to how pensions tax rules will apply as a result of the public service pensions remedy.

23 May 2023 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance: tax check for taxi, private hire or scrap metal licence applications

HMRC has updated its guidance on completing a tax check for renewing taxi, private hire or scrap metal licenses.

22 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 22 May 2023

22 May 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

22 May 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC updates interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 7%, and the repayment interest rate to 3.5% from 31 May 2023. Interest on quarterly instalment payments of corporation tax is also increased from 22 May 2023.

16 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Government accepts COVID employment support scheme recommendations

The UK government has responded to the Public Accounts Committee’s report on COVID employment support schemes.

16 May 2023 00:00 | Published by a Tolley Employment Tax expert

Retained EU law sunset clause abandoned

The Retained EU Law (Revocation and Reform) Bill will now not automatically remove remaining retained EU law and EU-derived secondary legislation on 31 December 2023.

16 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 50

HMRC has published Employment Related Securities (ERS) Bulletin 50.

12 May 2023 00:00 | Published by a Tolley Employment Tax expert

Spring Finance Bill 2023: Public Bill Committee

The Treasury has published explanatory notes to government amendments to the  Spring Finance Bill 2023.

11 May 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC yearly average and spot rates

HMRC has published its updated list of yearly average and spot foreign exchange rates for the year to 31 March 2023.

04 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance for tax agents

HMRC has updated its tax agents guidance to clarify when a tax agent must have an agent service account.

04 May 2023 00:00 | Published by a Tolley Corporation Tax expert

Tax Administration and Maintenance Day – 27 April 2023

The UK government published various tax policy consultations and other updated documents on 27 April 2023.

27 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Residence, domicile and the remittance basis: RDR1

HMRC has updated its guidance on residency, domicile and remittance basis (RDR1) in relation to employees of the EU.

26 Apr 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 149 — April 2023

HMRC has published pension schemes newsletter 149.

26 Apr 2023 00:00 | Published by a Tolley Employment Tax expert

Popular Articles

Qualifying charitable donations

Qualifying charitable donationsCompanies can obtain corporation tax relief for qualifying payments or certain transfers of assets to charity under the qualifying charitable donations regime. Definition of qualifying charitable donationThe definition of ‘qualifying charitable donations’

14 Jul 2020 13:03 | Produced by Tolley Read more Read more

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more Read more

Income tax paid on behalf of employee

Income tax paid on behalf of employeeIntroductionEmployers may wish to make payments of employment income to an employee / director without the employee suffering a tax or NIC cost on that pay. In other words, the employer wants to pay an amount net of tax and NIC. In some instances, often with

14 Jul 2020 11:58 | Produced by Tolley in association with Paul Tew Read more Read more