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EMPLOYMENT TAXES


ITV actors: whether ‘employed earners’ liable to Class 1 NICs

Three months have passed since the launch of real time information (RTI). Not everything is going as quite as smoothly as HMRC would have us believe, writes Chris Lake.
 

HMRC is consulting until 5 September 2013 on proposals to increase the maximum amount that may be collected through an individual’s PAYE tax code. This limit would increase on a graduated scale for individuals with earnings between £30,000 and £90,000 up to maximum of £17,000.

NIC on car provided for company director

Adam Craggs and Daniel Wyatt take two recent cases to consider potential pitfalls

Helena Derbyshire and Alex Jupp on a simple idea which is less than straightforward in practice.

Card image William Arrenberg Steve Wade Malcolm Finney David Smith Mike J Haynes Richard Harryman Casey Dalton

Navigate your way through the rules, with William Arrenberg, Casey O’Hara, Richard Harryman, Mike Haynes, David Smith, Steve Wade and Malcolm Finney.

Tair Hussain considers HMRC's proposals, which take up some, but not all, of the Office of Tax Simplification's recommendations

HMRC has announced that more than 1.4m employer PAYE schemes are now reporting to it in real time since the launch of new tax reporting requirements in April.

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