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
Deadline nears for claims under disguised remuneration repayment scheme
ICAEW’s Tax Faculty reminds agents and taxpayers that applications to reclaim tax under the disguised remuneration repayment scheme must be completed and received by HMRC by 30 September 2021.
Share options affected by furlough?
Enterprise Management Incentives (EMI) Share Option Schemes can be a very tax-efficient way for companies to incentivise their staff if they are introduced and managed properly.
How to avoid breaching the annual and lifetime allowances
Pension saving can deliver valuable tax relief, but breaching a cap can be costly, warns Lindsey Wicks.
Providing shares to employees
Chapter containing advice on providing shares to employees, written for anyone who advises or runs a family or owner-managed company.
Company car tax
Tax news in brief
Highlights from the broader tax news week ending 1 September, which includes: new guidance for prospective operators of freeports, confirmation of a fix in the self assessment API, information for reclaiming overpaid VAT on games machines and the latest advisory fuel rates published.
Vehicle fleet
Chapter on the scope for capital allowances claims provided by company cars.
Benefits and Expenses
Chapter containing advice on tax planning for benefits and expenses, written for anyone who advises or runs a family or owner-managed company. Topics covered include: company cars and vans, travel and subsistence costs, living accommodation and other common employee benefits.
HMRC amend ESM4030, Employment Status Manual for dentists
HM Revenue and Customs have recently announced that, effective April 2023, they will remove reference to the model British Dental Association (BDA) or Dental Practitioners Association (DPA) contract in ESM4030.
Energy and finance sectors target of IR35 compliance checks
Businesses operating in the oil and gas, banking and finance sectors are being targeted by HMRC to confirm that they are complying with the off-payroll working regime introduced in April 2021.
TAXguide 17/21 Off-payroll working: cross-border issues
Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.
TAXguide 16/21 Off-payroll working: trusts as clients: ‘small’ and ‘UK connection’
Questions and HMRC’s answers on how to determine whether a trust that uses the services of a contractor provided through an intermediary such as a personal service company is ‘small’ or has a UK connection under the off-payroll working rules.
National insurance
National Insurance rise, ransomware and charity fraud
In this ICAEW Insights podcast we examine the government’s new Health and Social Care Levy, look at the rising tide of ransomware, and outline how the pandemic has changed fraud in the charity sector.
Registration of self-employed reverts to pre-COVID process
HMRC has confirmed that the normal process for registering as self-employed has been restored. Taxpayers who could not obtain a national insurance number during the pandemic used a workaround and now need to contact HMRC to arrange collection of Class 2 national insurance contributions.
PM confirms 1.25% increase to NIC and dividend tax rates
National insurance contributions and dividend tax rates will increase by 1.25 percentage points across the UK from April 2022, with the projected £12bn annual income to be ringfenced to pay for health and social care.
TAXguide 17/21 Off-payroll working: cross-border issues
Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.
PAYE and RTI
National Insurance rise, ransomware and charity fraud
In this ICAEW Insights podcast we examine the government’s new Health and Social Care Levy, look at the rising tide of ransomware, and outline how the pandemic has changed fraud in the charity sector.
Registration of self-employed reverts to pre-COVID process
HMRC has confirmed that the normal process for registering as self-employed has been restored. Taxpayers who could not obtain a national insurance number during the pandemic used a workaround and now need to contact HMRC to arrange collection of Class 2 national insurance contributions.
TAXguide 17/21 Off-payroll working: cross-border issues
Off-payroll working: guidance on clients’ off-payroll working obligations when a contractor works through an intermediary such as a personal service company across borders and/or some of the parties (client, contractor, contractor’s personal service company) are non-UK resident and/or the work is not wholly carried out in the UK, how the ‘host employer’ rules in s689 ITEPA 2003 interact, and the impact of double tax treaties.