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
New HMRC guidance on impact of COVID-19 on share schemes
11 June: HMRC has issued further support on how employment related securities (ERS) are affected by the coronavirus pandemic, including how such arrangements interact with furlough grant payments. ICAEW’s Tax Faculty provides a breakdown of the guidance.
Official rate of interest to fall
4 March 2020: the official rate of interest used to calculate some tax charges is to fall from 2.5% to 2.25% from 6 April 2020.
State aid approval continues for EMI
17 February 2020: HMRC has confirmed that state aid approval still applies to the Enterprise Management Incentive (EMI) following the UK leaving the EU on 31 January 2020.
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.
Company car tax
Upcoming changes to tax in April 2020
Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.
Money saving for fleet managers
How to make savings in this complex business.
Is now a good time to buy an electric company car?
Most clients run motor vehicles and invariably will ask if there is a benefit to these being owned by their business. Since the advent of company car benefits in kind this has been a no-no. Electric cars may be the solution! Kevin Salter advises us.
Engagement letters and privacy notices
ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.
TAXline News: July 2020
Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty during July 2020.
Don’t enact IR35 in Finance Bill, urges ICAEW
5 June: The government should hold off enacting measures to introduce the new off-payroll working regime and use the time thoroughly to review its implementation, according to ICAEW’s Tax Faculty.
Clearing up the confusion over off-payroll working
The delayed start date for off-payroll working is welcome as the new off-payroll working rules are obviously confusing many people. David Heaton tries to clarify some of the puzzling points.
National insurance
Cut VAT rate to boost economy, say accountants
3 Jul 2020: An ICAEW poll has found that accountants consider a cut in VAT rates to be the most effective way of boosting the UK economy following the coronavirus crisis.
Employers reminded not to overlook obligations by HMRC
30 June: HMRC’s latest employer bulletin contains several reminders to stop firms falling behind with standard obligations during the coronavirus pandemic, such as suffixing “2013” to the reference when paying 2019/20 Class 1A NIC.
What might the government’s future tax policy look like?
In planning for the future, businesses and individuals are trying to forecast the government’s future tax policy.
Class 2 NIC collection issues remain unresolved, explains ICAEW
23 June: The collection of Class 2 national insurance contributions (NICs) will not be fixed soon after HMRC said costs and plans for IT systems were preventing a solution.
PAYE and RTI
What might the government’s future tax policy look like?
In planning for the future, businesses and individuals are trying to forecast the government’s future tax policy.
COVID-19: Exemption for reimbursed home office equipment
14 May: Organisations reimbursing staff for equipment purchases enabling them to work from home during the coronavirus pandemic will not have to pay tax, confirms Treasury minister.
HMRC updates CJRS guidance again
27 April: Updated guidance from HMRC includes how to report wages using RTI, a new calculator and more explanation about who qualifies. ICAEW’s Tax Faculty outlines the changes and shares a new downloadable template.