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EMPLOYMENT TAXES


HMRC is to notify individuals of their NI number by letter instead of sending them a plastic card. The department will continue to provide written confirmation of the number on request.

Bank payroll tax revisited: too unsubtle to deliver cultural change?

David Craddock provides a refresher guide

New bonus rates apply to SAYE share option schemes from 12 September. No bonus is earned on three year contracts.

HMRC has updated a table setting out what information it will accept over the telephone, after it announced that it would accept telephone claims for remission of tax under extra-statutory concession A19. See www.lexisurl.com/Ql8d7.

Dave Hartnett, HMRC’s Permanent Secretary for Tax, is set to be questioned by the House of Commons Treasury Committee today on HMRC’s operation of the PAYE system.

David Craddock provides your refresher guide

Shareholders selling for deferred consideration in the form of loan notes historically may have taken QCBs. Aaron Fairhurst considers whether there position has changed following F(No 2)A 2010.

When Dave Hartnett, HMRC’s Permanent Secretary for Tax, told the BBC’s Paul Lewis that he was not sure that he saw a need to apologise, he was responding to an invitation to ‘apologise to the six

The Chairman of the All-Party Parliamentary Taxation Group accused the UK’s senior tax official, Dave Hartnett, of arrogance after Hartnett claimed in a radio interview broadcast on 11 September that there was no need to apologise over the scale of PAYE over and underpayments.

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