Employment taxes
Ministers under pressure over ‘corrosive’ tax deal
The mere suggestion of tax avoidance is enough to provoke outrage in the current climate even where there is actually…6 Feb 2012
Treasury minister unwinds student loans chief’s tax arrangements
An arrangement reported to allow the Student Loans Company's chief executive legally to avoid thousands of pounds in income tax…2 Feb 2012
Beneficial loans: interest rate unchanged
The official rate of interest to be used in calculating the benefit of an employment-related loan (within ITEPA 2003 s…1 Feb 2012
PAYE code for share-based payments: draft regulations
From 6 April an employer making a share-based payment – in the form of securities, interests in securities or securities…30 Jan 2012
PA Holdings and dividends for employees
Philip Fisher warns employers who use aggressive dividend remuneration planning to review their arrangements.19 Jan 2012
PAYE electronic payments due on 22 January: HMRC reminder
HMRC has reminded employers that electronic payments for the period to 5 January are due by Sunday, 22 January. ‘HMRC must…16 Jan 2012
PAYE codes for 2012/13 to include restriction for outstanding debt
HMRC has begun issuing 2012/13 coding notices that include a restriction to collect tax underpayments, or tax credit overpayments, amounting…9 Jan 2012
Disguised remuneration and NICs: FAQs
HMRC has published FAQs on employment income provided through third parties. The NIC rules came into force on 6 December…9 Jan 2012
Olympics: HMRC urges employers to check labour providers
HMRC has advised employers planning to take on more staff for the Olympic Games that they risk hiring workers who…6 Jan 2012
Commutation of small personal pension funds and transfers to QROPS: draft guidance
HMRC has published draft guidance on the application of regulations to allow individuals aged 60 or over with personal pension pots…4 Jan 2012
2011 review: employment tax
Tom Richards review the top five tax developments affecting employment taxes15 Dec 2011
PAYE: Improving payroll data
HMRC has published guidance to help employers improve data quality in readiness for the introduction of Real Time Information. More…13 Dec 2011
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