Technical guidance on the FA 2011 rules on employment income provided through third parties has been added to HMRC’s Employment Income Manual. The guidance supersedes HMRC’s published FAQs.
HMRC published the guidance in draft in August, and received ‘a large number’ of received of comments from individuals, firms and representative bodies. It has provided a destination table and a table of significant changes made in the light of those comments.
Technical guidance on the FA 2011 rules on employment income provided through third parties has been added to HMRC’s Employment Income Manual. The guidance supersedes HMRC’s published FAQs.
HMRC published the guidance in draft in August, and received ‘a large number’ of received of comments from individuals, firms and representative bodies. It has provided a destination table and a table of significant changes made in the light of those comments.
