The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order, SI 2012/1506, sets out revised rates for 2012/13 for the automatic enrolment and re-enrolment earnings trigger and the qualifying earnings
New PAYE schemes set up after November 2012, and existing employers who become clients of pilot software providers, bureaux or agents, will be able to join the RTI pilot from November 2012, HMRC announced.
Martin Mann examines the PAYE and P11D requirements arising on a secondment to a UK subsidiary
A planned consultation on options for integrating the operation of income tax and NICs will not be held until after the summer, the government has announced.
HMRC has published a revised table of advisory fuel rates to be used by employers reimbursing employees for business travel in their company cars.
The government’s proposed legislation to ensure that ‘controlling persons’ working for an organisation have PAYE income tax and NICs deducted at source will not change anything in practice, according to one expert.
The Income Tax (Limits for Enterprise Management Incentives) Order, SI 2012/1360, increases the maximum total value of shares in respect of which qualifying Enterprise Management Incentives share options may be granted to an
The government is consulting on a proposal to ensure that ‘controlling persons’ working for an organisation have PAYE income tax and NICs deducted at source.
Annette Morley explains how to handle the tax and NIC issues concerning employee secondments to and from the UK and non-UK resident employees partly employed in the UK.
A new version of HMRC’s Basic PAYE Tools reflects Budget 2012 changes, and provides a number of improvements as well as ‘a few small fixes’.