The Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) (Amendment) Regulations, SI 2013/3165, amend SI 2001/769 and provide that class 2 NIC collected through a PAYE tax code are to be treated, for the purpose of calculating entitlement to state benefits, a
The draft Finance Bill 2014 contains more than 100 pages on employee share schemes. David Cohen looks at some of the key clauses and proposals.
The final Commons stages of the National Insurance Contributions (NIC) Bill took place on 10 December 2013. The government has tabled some amendments to implement announcements made in the Autumn Statement 2013, including:
Existing employers with nine or fewer employees will be able to report PAYE information on or before the last pay day in the tax month until April 2016. This is narrower than the current relaxation, which comes to an end in April 2014, and applies to businesses with fewer than 50 employees.
Practitioner views on the impact of the Autumn Statement:
Your guide to the key measures
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.
The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.
HMRC is writing to employers to give them the opportunity to settle the tax arising on employer financed retirement benefits scheme (EFRB) arrangements set up for the employees. There are two possible routes for settlement:
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