21 January 2020
The latest update of HMRC's internal employment status manual could prove useful for businesses and their contractors concerned about reaching the correct decision on the employment status of workers for tax purposes.
08 January 2020
Susan Ball, RSM tax partner, comments on the launch of the Government's review of the new IR35 off-payroll rules due to come into force in April.
16 December 2019
The First Tier Tribunal has fired another shot across HMRC’s bows in the latest IR35 case, which underlines the importance of Mutuality of Obligation, ‘control’ and completing the HMRC CEST tool carefully and accurately, as it could be open to challenge.
09 December 2019
A report from the Working Well consortium, which includes some of the UK's largest employers, has recommended reforming the tax rules for employer-supported occupational health services, a move that could provide significant productivity gains for UK businesses.
25 November 2019
Susan Ball, employer solutions tax partner at RSM, comments on the launch today of the new HMRC Check for Employment Status for Tax (CEST) service.
20 November 2019
Ministers appear to have agreed to a short-term fix to the NHS pensions crisis amid concerns about the impact on waiting times. However, the uptake of the new concession may be low because of heavy bureaucracy. Wouldn’t it be simpler if the annual allowance taper was abolished for everybody?
16 November 2019
Whilst Christmas can be an expensive time of year, staff events around this time can be tax free, adding a bit of cheer. They may be included in the annual tax exemption of up to £150 per person where all staff are invited.
16 November 2019
HMRC interventions covering PAYE, employee income tax, National Insurance contributions (NIC), pay and benefits can now range from enquires by letters to onsite reviews, with methods having developed over time.
30 October 2019
Over recent months we have been hearing about HMRC reviewing the current operation of the off-payroll rules in the public sector ahead of the new changes from 6 April 2020, which will impact both the private and public sectors. It has also recently emerged that NHS bodies are within the scope of this new approach.
25 October 2019
When considering the tax treatment of a payment in relation to the termination of employment, for many the tax exempt figure of £30,000 immediately comes to mind. However, it is not that simple, as it cannot be assumed that it automatically applies. Furthermore, the NIC rules affecting termination payments are changing from 6 April 2020, which could result in additional complexities and costs for employers.