Employment tax

Tax / BREAKING: MPs call for immediate delay to Making Tax Digital

HMRC's Making Tax Digital programme has the potential to be an expensive disaster unless plans for the national rollout are delayed, according to MPs in the Treasury Committee, who are calling for a one to two year delay to the introduction of quarterly reporting, which is being rushed through to meet a 2018 kickoff date

Tax / Employment law: key changes in 2017

A number of significant employment law changes from gender pay gap reporting to changes to the national minimum wage increase cycle are being introduced this year, with many coming into force from April. Joanna Stubbs, head of content at XpertHR Group examines the top five issues

Tax / Better scrutiny of Finance Bill needed, says Tyrie

Finance Bills should be subject to more rigorous scrutiny, particularly tax measures, according to the chairman of the Treasury Select Committee Andrew Tyrie

Tax / 10 bizarre excuses for evading National Minimum Wage

Having an accountant who speaks a different language and only employing foreign workers are among a list of ten of the most bizarre excuses used by companies found to have underpaid workers the National Minimum Wage (NMW), according to HMRC

Tax / Employment tax updates: Jan 2017

Jackie Hall ACA CTA, partner at RSM on Apprenticeship Levy, compliance issues with the rise of the sharing and gig economies, Australian backpacker tax

Tax / Scottish rate of income tax: are you a Scottish resident taxpayer?

In the nine months since the introduction of the Scottish Rate of Income Tax (SRIT) there is still confusion about who is eligible to pay the tax, but the onus should be on the taxpayer as much as HMRC, says Jamie Younger, partner at Saffery Champness

Tax / Comment: Scottish tax policy erodes higher rate threshold

The decision to maintain Scottish income tax rates at the wider UK rates disguised a move to erode the higher rate tax threshold which will create an immediate £314 earnings hit and will require a NICs review, warns Shirley McIntosh, tax partner at RSM

Tax / Further technical consultation on apprenticeship levy regulations

HMRC has published a follow-up technical consultation on draft regulations for the apprenticeship levy which comes into effect in April 2017, and is seeking feedback on amendments introduced in response to comments received during an earlier consultation in autumn of this year

Tax / Retired actress loses backdated NICs pensions fight

An actress turned journalist who has been fighting HMRC’s refusal to allow her to make backdated National Insurance contributions (NICs) has lost her appeal to a First Tier Tribunal (FTT), and is now unable to increase her pension entitlement

Tax / Hall: planning for the 0.5% Apprenticeship Levy

The first payments due under the new Apprenticeship Levy will be made in May 2017, just a few months away. Employers need to be preparing for the changes if they have not yet done so, warns Jackie Hall ACA CTA, partner at RSM

Tax / Salary sacrifice car schemes: changes effective April 2017

The curb on salary sacrifice will hit new company car agreements from April 2017 although there will be some respite for those with ongoing arrangements. Going forward, only ultra low emission vehicles will be eligible for the scheme, warns Matthew Walters, head of consultancy at Leaseplan

Tax / Apprenticeship Levy reporting and payment guidance published

HMRC has issued guidance on paying the new apprenticeship levy, which comes into force from 6 April 2017 for companies with an annual pay bill of more than £3m

Tax / Salary sacrifice: even playing field

The salary sacrifice overhaul is meant to remove inequality for employees, but this is questionable, says Kingston Smith partner Andrew Constable

Tax / Deck the halls with tax-free parties

With the party season about to start, ICAEW is reminding employers that there's no need to be a scrooge this Christmas as thanks to a tax break, businesses can spend a tax-free amount of up to £150 per employee each year. 

Tax / Carve-out for ultra low emission cars in salary sacrifice

An exemption for ultra-low emission vehicles (ULEVs) will be made in the government’s plans to curb the tax and national insurance advantages of salary sacrifice schemes