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
Disguised remuneration, contractor loans and the 2019 charge
Since our original webinar in August 2018, several key milestones have passed, more is now known about the information which must be provided, the potential penalties and what help is available. In this webinar, Rebecca Benneyworth reprises the earlier recording and brings viewers up to date.
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 implications of divorce on rental properties
FAQ on whether on how their impending divorce will affect the tax on a rental property portfolio jointly owned by a couple. They are currently treated as joint tenancies of the properties.
VAT construction reverse charge
FAQ on whether the new domestic reverse charge for construction services coming in from 1 October 2019 will affect my client supplies, who supplies construction services, usually as a sub-contractor to a main contractor.
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.
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.
Bloomsbury supporting applying for IR35
How Bloomsbury can help support your research on the tests to apply for IR35.
TAXline News - December 2019
Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty during December 2019.
Pressing the pause button
Lindsey Wicks explains the theme behind the Tax Faculty’s budget submission.
TAXguide 16/19 off-payrolling from April 2020
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
National insurance
TAXguide 16/19 off-payrolling from April 2020
Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019
TAXguide 15/19: Employment Allowance from April 2020
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.
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.
PAYE and RTI
Off-payroll working (or IR35): an overview
An overview of off-payroll working.
TAXguide 15/19: Employment Allowance from April 2020
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.
Application of PAYE following employment tribunal
FAQ on the rate of PAYE that should be charged on back pay, received by a female employee following a successful employment tribunal equal pay case.