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
Tax news in brief
Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.
Pension annual allowance
FAQ about a client who previously had a reduced pension annual allowance, due to their income figures. It examines what the amended rules are for 2020/21.
Tax news in brief
Highlights from the broader tax news week ending 22 December, which includes: guidance from HMRC on disguised remuneration schemes that avoid tax by selling business revenues to trusts, changes to land transaction tax and Royal Assent of the Taxation (Post-transition Period) Bill 2020.
Tax easement for cycle-to-work schemes impacted by COVID
18 December 2020: Employees that joined a cycle-to-work scheme on or before 20 December 2020 will not be liable for income tax benefit-in-kind charge, reveals Treasury.
Company car tax
Tax news in brief
2 December 2020: Highlights from the broader tax news this week includes: free webinar for SMEs on EU data protection, HMRC to accept late elections to spread disguised remuneration loan balances, latest advisory fuel rates published and the repeal of VAT (Treatment of Transactions) Order 1992.
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.
Benefits in relation to cars and vans
A chapter on the taxation of company cars and vans, covering tax issues relating to UK employers and their staff.
Tax news in brief
Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.
ICAEW technical round-up: February 2021
24 February 2021: This month’s top technical stories on ICAEW Insights include updates on self assessment penalties, IR35 changes and a major change to the government’s Kickstart Scheme.
IR35 and employment status: no silver bullet
17 February: With less than two months until new IR35 legislation comes in effect in the private sector, employment law expert Mark Hammerton explains end-user options for the off-payroll working rules implementation.
HMRC outlines support for those affected by IR35 changes
16 February: HMRC has reaffirmed there will be no penalties for inaccuracies in the first year of the expanded off-payroll working rules (commonly known as IR35) in a document pledging to support taxpayers who are trying to comply.
National insurance
Tax news in brief
Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.
Tax news in brief
Highlights from the broader tax news week ending 24 February, which includes: the opening of the online portal for the governments new payment scheme for deferred VAT, publication of the 2021/22 CWG2, OTS urges taxpayers to share their thoughts on the use of third-party data and HMRC publishes archive of pre-Brexit VAT notices.
ICAEW technical round-up: February 2021
24 February 2021: This month’s top technical stories on ICAEW Insights include updates on self assessment penalties, IR35 changes and a major change to the government’s Kickstart Scheme.
Guidance for employers on NIC holiday for veterans
12 February: HMRC has outlined how organisations employing former UK military personnel can claim relief on secondary national insurance contributions from April. A new policy paper lists documents that can help to ensure a veteran qualifies and examples of how claims work.
PAYE and RTI
Tax news in brief
Highlights from the broader tax news week ending 10 February, which includes: reminders about SEISS grants being trading income and CJRS claims for January, as well as highlighting an issue with the HMRC CJRS calculator. Other stories include confirmation of income tax personal allowance and van and fuel benefits, links to the Office of Tax Simplification online survey on use of third-party data and confirmation that EU member states are to adopt detached worker rules.
National Insurance for workers from the UK working in the EEA or Switzerland from 1 January 2021
Check which country's social security contributions you must pay from 1 January 2021 if you are from the UK and working in the EU, Norway, Iceland, Switzerland or Liechtenstein. Includes links to HMRC forms for different types of circumstances.
National insurance thresholds for 2021/22
23 December 2020: Clarity emerges concerning the re-rating of national insurance contributions as ministerial statement confirms that September's consumer price index will be used as the basis for limits and thresholds for 2021/22.