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Personal taxes

Property income, employment taxes, NICs, pensions, construction industry scheme

April 2023

Forms P11D and P11D(b) – approved methods for delivery

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

March 2023

Payroll – annual reports and tasks – HMRC webinar

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

March 2023

Statutory maternity/paternity pay – 2023 tables of dates for employee entitlement

30 March 2023
HMRC publish tables allowing employers to “check your employee started with you in time to qualify” for maternity or paternity...

March 2023

Forms P11D and P11D(b) – online only from 6 April 2023

30 March 2023
The ICAEW has issued a reminder that, with exceptions only for the “digitally excluded”, forms P11D and P11D(b) must now...

March 2023

The Major Sporting Events (Income Tax Exemption) (Women’s Finalissima Football Match) Regulations 2023

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

March 2023

IR35 – Upper Tribunal dismisses taxpayer appeal – Red White and Green Ltd

30 March 2023
This case concerned an IR35 appeal by a personal services company providing the services of television and radio presenter Eamonn...

March 2023

The Social Security Additional Payments (First Qualifying Day) Regulations 2023

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

March 2023

HMRC live webinars – employee tax issues – April 2023

29 March 2023
HMRC will be hosting live webinars on the following topics in April: Payroll – annual reports and tasksWhat you need...

March 2023

Pensions – lifetime allowance – HMRC guidance newsletter

29 March 2023
HMRC have published a lifetime allowances newsletter “to update stakeholders on the latest news for pension schemes”. The guidance first...

March 2023

IR35 – Gary Lineker case – FTT allows taxpayer appeal but HMRC may appeal

28 March 2023
The FTT has ruled in favour of Gary Lineker Media in a case that concerned whether the legislation was applicable...

March 2023

NIC rates – foreign-going mariners and deep-sea fishermen – 2023-24 rates

28 March 2023
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...

March 2023

National minimum wage – increases from 1 April 2023

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

March 2023

NICs – voluntary contributions – HMRC guidance on extended deadline

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

March 2023

Social Security (Additional Payments) Act 2023 – Royal Assent

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

March 2023

Income tax – timing of debt release – England & Anor

28 March 2023
This case concerned the date on which a debt had been released so as to trigger a tax charge under...

March 2023

Registered pension schemes – loans to members – unauthorised payments surcharges – Dalriada Trustees

28 March 2023
The FTT has ruled in favour of HMRC in a long and complex judgment (Dalriada Trustees Ltd & Ors v...

March 2023

Taxable pay tables – manual method

25 March 2023
Certain employers are exempt from the general requirement to file online. HMRC have just published “taxable pay tables manual method...

March 2023

Working Tax Credit – help with the costs of childcare – WTC5

24 March 2023
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...

March 2023

NIC – Class 3 – time limits – updated guidance

22 March 2023
HMRC have added a new page to their National Insurance Manual. The new page addresses “Time limits for paying Class...

March 2023

National minimum wage – updated information for employers

22 March 2023
HMRC’s guidance notes on the notice of underpayment (NMW FS3) have been updated with a new link to the appeals...

March 2023

NIC – updated guidance

22 March 2023
HMRC have updated their guidance on Rates, allowances and limits for National Insurance. The guidance has been updated to show...

March 2023

ATED – updated HMRC guidance

22 March 2023
HMRC have updated their online guidance for the annual tax on enveloped dwellings, as “Information has been added to tell...

March 2023

Tax-free savings – HMRC newsletter 7

21 March 2023
HMRC have published the March 2023 edition of their Tax-free savings newsletter. The newsletter is aimed primarily at the providers...

March 2023

Beneficial loan arrangements – HMRC update actual official rate to 2.25%

20 March 2023
HMRC have updated their guidance Rates and allowances: beneficial loan arrangements. The average official rates have been updated to include...

March 2023

Social security – benefits up-rated – The Social Security Benefits Up-rating Order and Regulations 2023

20 March 2023
The Secretary of State for Work and Pensions has made SI 2023/316, The Social Security Benefits Up-rating Order 2023. The...

March 2023

HMRC publish Employment Related Securities Bulletin 49 (March 2023)

20 March 2023
HMRC have published Employment Related Securities Bulletin 49 (March 2023). The bulletin covers: Enterprise Management Incentives changes; EMI call for...

March 2023

Charitable giving – EU charities – change of rules

18 March 2023
HMRC are updating their self-assessment helpsheet HS342 (Charitable giving tax relief). The guidance “has been updated to explain that charities...

March 2023

ISAs and Child Trust Funds – amendments from 6 April 2023

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

March 2023

HMRC publish Pension schemes newsletter 148 — March 2023

17 March 2023
HMRC have published their Pension schemes newsletter 148 — March 2023. It has articles on: Spring Budget 2023 Relief at...

March 2023

NIC – Class 2 – share fishermen

16 March 2023
The special rate of Class 2 NIC paid by share fishermen increases from £3.80 to £4.10 per week from 6...

March 2023

Income tax – share dealing – losses – whether a trading activity – Henderson

16 March 2023
A taxpayer’s claim for trading loss relief for losses arising on share dealing was rejected by the FTT (Henderson v...

March 2023

BUDGET – Pension contribution limits

15 March 2023
The Chancellor has announced an increase in the annual pension tax allowance by 50%, from £40,000 to £60,000. The lifetime...

March 2023

BUDGET – Foster carers and shared lives carers

15 March 2023
Tax relief for foster and shared lives carers is to be increased, as follows: “2.27 The government is increasing the...

March 2023

Recognised overseas pension schemes – updated list from HMRC

15 March 2023
Schemes can tell HMRC if they meet the conditions to be a recognised overseas pension scheme (ROPS).  HMRC then publish...

March 2023

NIC – HMRC release new CA40 form

13 March 2023
HMRC have updated their guidance CA40: Employees allowed to pay their own National Insurance. Form CA40 should be used if...

March 2023

Welsh income tax – Senedd agrees 2023-24 non-savings and non-dividend rates

13 March 2023
The Senedd has agreed a resolution setting the income tax rates on non-savings and non-dividend income as follows: the Welsh...

March 2023

Income tax – HMRC update statistics for non-savings/non-dividend income tax liabilities for Scotland, Wales and the rest of the UK

9 March 2023
HMRC have updated the following national statistics to include tables for tax year 2020-21: Non-savings/non-dividend Income Tax liabilities for Scottish,...

March 2023

IR35 – HMRC revise guidance

9 March 2023
HMRC have updated the following guidance, generally removing details of rules prior to April 2021 but including them where appropriate:...

March 2023

Property income – HMRC add live webinar links to guidance

8 March 2023
HMRC have updated their guidance HMRC email updates, videos and webinars for landlords. Registration links for two live webinars about...

March 2023

NICs – Taxpayers given more time for voluntary National Insurance contributions

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

March 2023

ISAs – HMRC update ISA regulations – SI 2023/256

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

March 2023

Off-payroll working (IR35) – extensive new HMRC guidance

8 March 2023
HMRC have published new guidance on this topic, under three headings. Off-payroll working for clients When to apply the off-payroll...

March 2023

Income tax – assessments appeal stayed pending appeal against associated Sch. 36 notices – McMeekin

7 March 2023
The First-tier Tribunal has held that an appeal against discovery assessments should be stayed, pending the resolution of an associated...

March 2023

PAYE Manual – records – updated HMRC guidance

7 March 2023
HMRC have updated the PAYE Manual. The updates, which are in each case described as “amended throughout”, relate to the...

March 2023

Working rule agreements – rates of allowances – thermal insulation contractors

7 March 2023
HMRC have updated the Employment Income Manual to show the rates of allowances agreed with the Thermal Insulation Contractors’ Association....

March 2023

CSOP options – updated HMRC guidance notes and technical note

2 March 2023
HMRC have updated their CSOP: end of year return template, technical note and guidance notes. This appears to be the...

March 2023

Employment-related securities – updated HMRC guidance notes and technical note

2 March 2023
HMRC have updated their Other ERS schemes and arrangements: end of year return template, technical note and guidance notes. This...

March 2023

Share Incentive Plan – updated HMRC guidance notes and technical note

2 March 2023
HMRC have updated their Share Incentive Plan: end of year template, technical note and guidance notes. This appears to be...

March 2023

Save As You Earn – updated HMRC guidance notes and technical note

2 March 2023
HMRC have updated their Save As You Earn: end of year return template and guidance notes. This appears to be...

March 2023

Tax Credits, Child Benefit and Guardian’s Allowance – rates from April 2023 – SI 2023/237

2 March 2023
The Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2023 (SI 2023/237) were made on 1 March 2023 and...
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Latest articles (all topics)

  • Forms P11D and P11D(b) – approved methods for delivery
  • VAT on goods exported from the UK (VAT Notice 703)
  • VAT – Making Tax Digital – agents
  • Payroll – annual reports and tasks – HMRC webinar
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