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.
22 October 2019
Susan Ball, Employer Solutions Tax Partner at RSM, comments on the publication of a new HMRC briefing on the reform of off-payroll working rules, published today.
19 October 2019
HMRC recently published guidance on the new IR35 rules from April 2020 but there was nothing practical in that on how to deal with payments to contractors where they are deemed employees. So how can employers prepare for April 2020?
27 September 2019
Many employers provide employees with fuel for their company cars but apply special employment tax rules which reduce any car fuel benefit arising to nil. This is an area where problems can arise, usually because of misunderstandings about the definition of business travel or because of an absence of records. Do you understand the rules?
20 September 2019
The Government published the draft legislation aimed at reforming the operation of the off-payroll working tax rules , known as IR35. These Off-payroll worker changes from April 2020 will impact the public sector, private sector medium and large organisations and contractors.