HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to business taxes and reliefs.
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.
Features and articles
Employers should start planning for significant changes to employment law, announced by government in its Good Work Plan and due to come into force from 2019.
Caroline Miskin explains that if you don’t follow HMRC’s standard procedures for registering clients for self assessment, they may end up with duplicate income tax calculations or unpaid class 2 NIC.
Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.
The government’s dividend and savings income tax changes have proved too complicated for HMRC to compute, explains Tim Good
Caroline Miskin explains how the criteria for self assessment filing are changing in 2017.
Anita Monteith of ICAEW’s Tax Faculty explains how to account for trades in the sharing economy, specifically how tax and national insurance work in the gig economy
Caroline Miskin alerts ICAEW members to some difficulties in the collection of class 2 and class 4 national insurance contributions through self assessment in 2015/16
Tax consultant Tim Palmer spoke to members of ICAEW’s Tax Club for younger tax practitioners about the regulatory and reporting requirements of the construction industry scheme
Webinars and recordings
In this webinar we are joined by the Office of Tax Simplification to discuss the OTS document which sets out the scope of a new project around simplifying the tax reporting and payment arrangements for the self-employed and landlords of private residential property.
Exploration of a number of recent key IR35 cases.
An introduction to IR35, what it is and why it is important.
This webinar aired on 13 February 2018, just before Scotland's major shake-up of income tax. In it payroll consultant Kate Upcraft and ICAEW’s Peter Bickley explore what this means for agents and taxpayers, and look at a myriad of other changes in the payroll arena as we approach the start of the new tax year.
In TAXguide 01/18 Howard Royse provides an overview of the construction industry and explains the verification process and what gross payment status means. 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.
Cross-border and home national insurance contribution issues
Modern working practices and off payroll working
Traffic light assessment autumn budget 2017
Review of employment practices in the modern economy - Taylor review
Future world of work and rights of workers
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.
Comprehensive hub linking to government guidance on National Insurance including rates and categories, National Insurance for the self-employed, and UK National Insurance for those working outside the UK.
Guidance on the treatment of company expenses for self-employed taxation explaining different categories of allowable business expenses.
Current rates for Class 2 and Class 4 National Insurance Contributions.
Policy paper describing further measures to be implemented in Finance Bill 2017-18 to prevent the future use of disguised remuneration schemes and introduce new charges on disguised remuneration loans regarding self-employment taxation.
Guidance to help clients understand how their liabilities will be calculated if they’ve used a disguised remuneration scheme and want to settle their affairs before April 2019. The guide discusses considerations for employed and self-employed contractors, employers and employees.
Guidance providing an update on changes made to legislative proposals, including those relating to self-employed disguised remuneration schemes, since the original technical note was published alongside the draft Finance Bill 2017.
Policy paper giving an overview of measures applying to self-employment taxation that will prevent future use of disguised remuneration avoidance schemes and details of the proposed revisions.
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