HMRC have published new guidance: Direction for employers and agents submitting forms P11D and P11D(b), setting out HMRC approved methods...

HMRC are inviting employers to register for a webinar in which they will “explain the steps you need to take...

The ICAEW has issued a reminder that, with exceptions only for the “digitally excluded”, forms P11D and P11D(b) must now...

SI 2023/393 will provide an exemption from UK income tax for certain non-resident individuals who have been accredited by UEFA...

This case concerned an IR35 appeal by a personal services company providing the services of television and radio presenter Eamonn...

SI 2023/361 specifies 25 February 2023 as the first qualifying day for the purpose of the means-tested additional payments under...

HMRC have updated their booklet CA42 to add rates that apply for 2023-24 https://www.gov.uk/government/publications/ca42-foreign-going-mariners-and-deep-sea-fishermen?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=f9e94ce8-3e30-4b21-9b5f-cf8935b2128b&utm_content=daily Related content from Claritax Books The...

SI 2023/354 provides details of the increases to the national minimum wage as they apply from April 2023. As summarised...

The government has extended the voluntary National Insurance deadline to 31 July 2023 to give taxpayers more time to fill...

The Social Security (Additional Payments) Act 2023 received Royal Assent on 23 March 2023. The Act makes provision about “additional...

The FTT has ruled in favour of HMRC in a long and complex judgment (Dalriada Trustees Ltd & Ors v...

Certain employers are exempt from the general requirement to file online. HMRC have just published “taxable pay tables manual method...

HMRC have updated their guidance (explaining help with the costs of childcare for parents) to include figures for 2023-24. https://www.gov.uk/government/publications/working-tax-credit-help-with-the-costs-of-childcare-wtc5?utm_medium=email&utm_campaign=govuk-notifications-topic&utm_source=0a4d6ae3-822e-4c1f-91eb-a59cfdbbcf6e&utm_content=daily...

HMRC’s guidance notes on the notice of underpayment (NMW FS3) have been updated with a new link to the appeals...

HMRC have updated their online guidance for the annual tax on enveloped dwellings, as “Information has been added to tell...

HMRC have updated their guidance Rates and allowances: beneficial loan arrangements. The average official rates have been updated to include...

A number of “free-standing amendments” will be made to the ISA and CTF legislation from 6 April 2023. The stated...

The special rate of Class 2 NIC paid by share fishermen increases from £3.80 to £4.10 per week from 6...

Schemes can tell HMRC if they meet the conditions to be a recognised overseas pension scheme (ROPS).  HMRC then publish...

HMRC have updated the following national statistics to include tables for tax year 2020-21: Non-savings/non-dividend Income Tax liabilities for Scottish,...

HMRC have updated the following guidance, generally removing details of rules prior to April 2021 but including them where appropriate:...

HMRC have made SI 2023/256 – The Individual Savings Account (Amendment) Regulations 2023. “The instrument amends the ISA Regulations to...

HMRC have published new guidance on this topic, under three headings. Off-payroll working for clients When to apply the off-payroll...

HMRC have updated the PAYE Manual. The updates, which are in each case described as “amended throughout”, relate to the...

HMRC have updated the Employment Income Manual to show the rates of allowances agreed with the Thermal Insulation Contractors’ Association....