HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
How can we more closely align income tax and NIC, and why is this important?
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.
From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year cannot claim employment allowance (EA). EA also becomes de minimis State Aid.
From April 2020, employers who together with their connected companies have aggregate Class 1 secondary NIC liability of £100,000 or more in the preceding tax year will no longer be able to claim employment allowance (EA). EA will also become de minimis State Aid.
In TAXguide 03/18, Kate Upcraft answers a selection of the key questions raised by viewers of the Tax Faculty webinar "employment taxes round up", broadcast on 13 February 2018. Read a summary here, Tax Faculty members can download the full guide.
David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.
Non-domiciliary announcements made at summer budget 2015
Features and articles
More than three-quarters of attendees to ICAEW’s recent Wyman Symposium agreed that the UK’s tax year end should move from 5 April to 31 December after hearing about the potential benefits and practical implications of making the change.
The government has moved swiftly to consult on draft legislation to reform basis period rules before MTD ITSA becomes mandatory. ICAEW is concerned that changes will be rushed through and disappointed that the normal consultation process is not being followed.
ICAEW welcomes HMRC’s vision of a more flexible and responsive tax system outlined in the Tax Administration Framework Review but warns that significant challenges, such as creating a single identifier for taxpayers and consolidation of tax systems, can only be met if HMRC is properly resourced.
ICAEW has identified the need to establish income tax, national insurance and capital gains tax liabilities in a single system as a priority for the Tax Administration Framework Review.
This quarter’s top technical stories on ICAEW Insights include more information on the government’s proposed audit and corporate governance reforms, the OTS review on moving tax year end and the relaunching of HMRC’s agent dedicated line.
In its latest report the Office of Tax Simplification concludes that tax reporting might be made easier for taxpayers if third parties were required to provide information to HMRC. The Tax Faculty considers the report and what steps would be needed to make this use of third-party data a reality?
This month’s top technical stories include more information on the government’s proposed audit and corporate governance reforms, the OTS review on moving tax year end and the relaunching of HMRC’s agent dedicated line.
Better communication on taxpayer obligations coupled with prompts from HMRC could help to prevent offshore non-compliance and international tax debt, says ICAEW. There are also opportunities to improve existing systems and processes to make compliance easier.
Webinars and recordings
This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.
In this webinar we unpick the finalised legislation in FA 2020, and HMRC’s latest guidance.
Steve Wade provides guidance on the implementation of the new off-payroll working rules due to come into effect in April 2021.
An overview of the new off-payroll working rules in the private sector from 5 April 2020
The first in our TAXbite series on off-payroll working, this episode gives a general overview of the rules.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
A chapter on Pay as you earn (PAYE), covering tax issues relating to UK employers and their staff.
The Library & Information Service provides a collection of eBooks as a benefit of membership. Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact firstname.lastname@example.org.
A short summary of the general principles of PAYE and NIC payments, with a note on quarterly installments.
This chapter explains the principles and procedures of PAYE and NICs, including the penalties for late submission of documents or payments.
In responding to HMRC's call for evidence on timely payment, ICAEW argues that earlier payment of income and corporation tax should not be considered until the economy has recovered and that earlier payment should not be based on in-year estimates without HMRC first demonstrating that they can be a reliable basis for earlier payment.
In responding to HMRC's consultation on the Tax Administration Framework Review ICAEW argues that the starting point of such tax reform should be significant simplification of the underlying tax rules and that HMRC needs to be given the resources and funding to give it the capacity to take on such a major piece of work.
Representation submitted to HMRC on 28 April 2021 in response to a request to comment on HMRC's performance (between April 2020 and March 2021) against the standards in its Charter.
A response dated 18 March 2021 to a consultation published by OTS on 27 January 2021.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Information on free and paid-for software for managing payroll and reporting in real time (RTI) that has been tested and recognised by HMRC.
Guidance on what employer and employee information needs to be included in the Full Payment Submission (FPS) and Employer Payment Summary (EPS).
Comprehensive hub with links to government guidance for employers covering a wide range of practical topics, including registering and starting PAYE and payroll, regular and annual payroll tasks, paying HMRC, expenses and benefits, special types of employee pay, statutory pay and leave.
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