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.
Actors and other production workers' employment status in the media industry
Currently HMRC recognises as self-employed people who are ‘in business on their own account’. Will the new off-payroll working (IR35) rules inadvertently move the goalposts on employment status in a way that will have a particular impact on the media industry?
Off-payroll working (IR35) in the public sector
Given the numerous ways in which working engagements using a personal service company (PSC) within the public sector can be carried out, the rules about tax and NICs for off payroll working – also referred to as IR35 – and further changes to those rules from April 2020, should be understood by anyone working in or with that sector.
Off-payroll working (IR35) by medium or large entities in the private sector
Given the numerous ways in which working engagements using a personal service company (PSC) for a large company or other entity in the private sector can be carried out, the new rules from April 2020, about tax and NICs for off payroll working (OPW) – also referred to as IR35 – should be understood by anyone working in or with that sector.
The ICAEW Tax Faculty Conference 2019 part two
The 2019 ICAEW Tax Faculty Conference was held at Chartered Accountants’ Hall, London and was chaired by Peter Rayney, chairman of the Tax Faculty’s technical committee. The conference had a line-up of well-known speakers, including Steve Wade of EY and Marianne Mau of the Financial Reporting Faculty.
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.
How do you tax a robot?
The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and robotic process automation.
PAYE and RTI
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.
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.
The ICAEW Tax Faculty Conference 2018
The 2018 ICAEW Tax Faculty Conference was chaired by Mary Monfries and Frank Haskew, and had a line-up of well-known speakers: Rebecca Benneyworth, Sharon Cooke, Paul Aplin, Anita Monteith and Donna Dimmack.