HMRC contact information
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Employment taxes
Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.
Need to know
In this section
Benefits and expenses
Change of tenant's status in tied accommodation
FAQ on whether accommodation provided by an employer becomes a taxable benefit. It was previously classed as a benefit in kind, but the former employee has been allowed to remain in the accommodation now that they have retired.
Tax treatment of low emission vehicles
Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.
TAXguide 06/19: Termination payments
A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.
End-of-year tasks for employers
Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.
Company car tax
Spring Statement 2019
Jane Moore rounds up the tax items from the Spring Statement 2019, including Making Tax Digital, structures and buildings allowance, tax avoidance and evasion, national minimum wage, apprenticeship levy and forthcoming papers over the rest of the year.
Tax treatment of low emission vehicles
Rebecca Cave explains the tax treatment of low emission vehicles. She details capital allowances, benefits-in-kind, the encouragement of hybrids, OpRA, leased cars, electric vans and the cost of charging – as well as the potential of free charging at work.
Q: Can a firm reclaim VAT on a benefit in kind?
FAQ on whether a client can reclaim VAT on the fuel element of the mileage allowance paid as a benefit to employees who use their own cars for work.
Business tax update
The latest key tax rules and reliefs affecting business.
Off-payroll working in the private sector - the consultation proposals
Anita Monteith and Sarah Ghaffari explain the proposed changes included in the government's second consultation to consider the reform of off-payroll working in the public sector.
TAXtalk April 2019
The April 2019 edition of TAXTalk focuses on the new off payroll worker rules for the private sector, the latest consultations from government and an update on money laundering and suspicious activity reports.
TAXbite: IR35 – an overview
An introduction to IR35, what it is and why it is important.
National insurance
Budget 2018: Tax rates and allowances
ICAEW Tax Faculty provides analysis of the announcements relating to tax rates and allowances in the 2018 Budget.
Budget 2018: Personal and employment taxes
ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.
Budget 2018: Avoidance, evasion and compliance
ICAEW Tax Faculty provides analysis of the announcements relating to tax avoidance, evasion and compliance in the 2018 Budget.
Employment taxes – what’s new for 2018/19?
Sarah Bradford of Writetax Ltd explains some of the April 2018 employment tax changes that employers and advisers need to know about, including termination payments, company cars, student loans and P11D changes
PAYE and RTI
End-of-year tasks for employers
Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.
Budget 2018: Personal and employment taxes
ICAEW Tax Faculty provides analysis of the announcements relating to personal and employment taxes in the 2018 Budget.
Following HMRC’s procedures for self assessment
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.