Employment tax

Tax / Warning for gig workers over self assessment deadline

With under a month to go to the deadline for individuals to register for self assessment with HMRC if they began trading in the 2016/17 tax year, there are fears that lack of awareness will mean many gig economy workers may miss the key date of 5 October, according to the Low Incomes Tax Reform Group (LITRG)

Tax / Nunn: hurricane expenses highlight occasional HMRC pragmatism

There are times when HMRC is actually quite reasonable about exceptional expenses, says Yvette Nunn, director of Berkeley Associates, who is advising clients with staff relocating to the Caribbean after Hurricane Irma

Tax / Tax relief on termination payments for ex-overseas workers scrapped

A measure to remove foreign service relief on termination payments for UK residents has been introduced by the government, meaning past overseas workers are liable to income tax on redundancy payments, effective from 6 April 2018

Tax / Loan charge introduced to tackle disguised remuneration

Employees in receipt of payments in the form of loans will face a loan charge from HMRC in order to prevent tax avoidance through disguised remuneration

Tax / OTS seeks tax professionals

The Office of Tax Simplification (OTS), the statutory body which is an independent office of the Treasury and gives independent advice to the government on simplifying the UK tax system is looking for people to join its team

Tax / December 2017 end date for HMRC payments at Post Office

HMRC has confirmed that from 15 December 2017 taxpayers will not be able to make payments for outstanding tax bills at any Post Office via cheque, cash or card

Tax / Finance Bill (No.2) to be published 8 September

The government has announced the Finance Bill will be published on Friday 8 September, following the delays caused by the April snap election

Tax / IR35 rules driving IT contractors out of public sector

Government IT projects and public services are being put a risk as the result of a loss of freelance contractors with essential skills following the reforms to IR35 in the public sector, according to a survey by ContractorCalculator

Tax / Students need to reclaim holiday job PAYE tax liability, warns HMRC

As students start to prepare for the start of the university term, anyone who had a summer job needs to review whether they can claim back any tax paid while working as they well have overpaid through the PAYE system

Tax / Employment tax updates: September 2017

Jackie Hall ACA CTA, partner at RSM on optional remuneration and P11D concession and HMRC ramps up employer PAYE compliance activity

Tax / HMRC clarifies client information exchange for tax agents

To address ongoing confusion about tax documentation availability to agents, HMRC has confirmed that it will no longer provide information to agents following the change in the way it supplies confidential customer information to agents, first introduced from 2 May 2017

Tax / Risk-based PAYE penalties to continue in 2017-18

HMRC is continuing with a risk-based approach to PAYE late filing penalties for the tax year beginning 6 April 2017, with the first penalties of the year being issued in September

Tax / Reporting requirements for employment intermediaries

Sarah Bradford ACA CTA director of Write Tax Ltd, assesses the various reporting requirements for employment intermediaries delving into the implications of agency rules alongside IR35 and managed service company rules

Tax / Supreme Court to hear Pimlico Plumbers self employment case

Pimlico Plumbers has been granted permission to appeal to the Supreme Court over the decision of the Court of Appeal, which ruled that one of the company’s former self-employed plumbers was entitled to employment rights

Tax / Gold bullion remuneration schemes ‘abnormal’, says GAAR Advisory Panel

Arrangements where workers are paid using gold bullion have been described as ‘abnormal’ by the GAAR Advisory Panel in its first publication since its formation in 2013