Philip Fisher warns employers who use aggressive dividend remuneration planning to review their arrangements.
HMRC has reminded employers that electronic payments for the period to 5 January are due by Sunday, 22 January.
HMRC has begun issuing 2012/13 coding notices that include a restriction to collect tax underpayments, or tax credit overpayments, amounting to less than £3,000.
HMRC has published FAQs on employment income provided through third parties. The NIC rules came into force on 6 December 2011 and are not retrospective, HMRC said.
HMRC has published draft guidance on the application of regulations to allow individuals aged 60 or over with personal pension pots of £2,000 or less to commute a maximum of two such pots in a lifetime.
Tom Richards review the top five tax developments affecting employment taxes
HMRC has published guidance to help employers improve data quality in readiness for the introduction of Real Time Information. More than 80% of data quality problems are caused by holding incorrect information about an employee's name, date of birth or national insurance number, HMRC said.