³ÉÈËÓ°Òô

Tolley works hard to bring you the most up-to-date tax news straight to your inbox. In a dynamic industry it’s important to know when things change. With Tolley’s Tax News you can always be informed giving your clients the most comprehensive information available.

Latest Employment Tax News

Filter by tax area

Updated HMRC guidance on money laundering supervision

HMRC has updated its guidance on helping to prevent money laundering and terrorist financing for a trust or company service provider.

14 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 13 March 2023

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

13 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 8 March 2023

HMRC’s Stakeholder Digest (8 March 2023) provides a round-up of recent news and updates.

09 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Taxpayers given more time for voluntary National Insurance contributions

The government has extended the voluntary National Insurance (NI) contribution deadline to 31 July 2023 to give taxpayers more time to fill gaps in their NI record and help increase the amount they receive in State Pension.

08 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC publishes new guidance on Off-payroll working

HMRC has published multiple new guidance notes on Off-payroll working for intermediaries, contractors and clients.

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

Spring Finance Bill 2023 to be published on 23 March 2023

The UK government intends to publish the Spring Finance Bill 2023 on 23 March 2023.

07 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 6 March 2023

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

06 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

SI 2023/237 The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2023

These Regulations increase the annual rates of Working Tax Credit and Child Tax Credit from 6 April 2023, and the weekly rate of Child Benefit and Guardian’s Allowance from 10 April 2023.

02 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/236 The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2023

These Regulations increase the flat-rate weekly amounts of Class 2 and Class 3 National Insurance contributions from 6 April 2023, and confirm that Class 1 earnings limits and thresholds are unchanged.

02 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/216 The Taxes (Interest Rate) (Amendment) Regulations 2023

This instrument increases the official rate of interest applicable under FA 1989, s 178 from 6 April 2023.

01 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Updated HMRC guidance on Share schemes

HMRC has updated various guidance notes on Employment related share schemes.

01 Mar 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 147: February 2023

HMRC has published pension schemes newsletter 147.

28 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Rates and thresholds for employers 2023 to 2024

HMRC has published new guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees. These rates and allowances apply from 6 April 2023 to 5 April 2024.

28 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 27 February 2023

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

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

HMRC Stakeholder Digest: 23 February 2023

HMRC’s Stakeholder Digest (23 February 2023) provides a round-up of recent news and updates.

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

Exemption for Postmaster compensation payments

Regulations have been laid to exempt certain compensation payments to Postmasters from tax.

24 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/179 The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.

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

HMRC guidance: Employer guides for PAYE and national insurance contributions

HMRC has published the latest version of its guidance for employers on PAYE and National Insurance contributions (CWG2), to be used from 6 April 2023.

21 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 20 February 2023

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

20 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Employer Bulletin: February 2023

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

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

Popular Articles

Group relief for carried-forward losses

Group relief for carried-forward lossesThis guidance note examines in detail the relief available to groups for carried-forward losses. The scope excludes the treatment of specialist businesses such as banks, insurance companies and oil and gas companies.From 1 April 2017, companies can surrender

14 Jul 2020 11:50 | Produced by Tolley Read more Read more

Simple assessments

Simple assessmentsFrom 2016/17 onwards, HMRC has the power to make a ‘simple assessment’ of the taxpayer’s income tax and / or capital gains tax liability outside of the self assessment system. As HMRC already receives significant amounts of information on the income received and tax paid by

14 Jul 2020 13:40 | Produced by Tolley Read more Read more

Overseas property businesses for companies

Overseas property businesses for companiesOverviewReal estate income is generally taxed where the property is located; the UK tax treaties generally allow the jurisdiction where the land is located to tax income from the land.Therefore, a UK company with overseas property may be subject to tax in

14 Jul 2020 12:22 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax Read more Read more