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
State aid approval continues for EMI
17 February: 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.
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.
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.
Company car tax
The government’s stance on environmental taxes
Chris Sanger looks at the extent to which environmental taxes will feature in the new Conservative government’s first Budget. He considers the scale of climate change, challenges for 2020 and the potential for tax raising.
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.
Be prepared for impact of IR35
21 February: From 6 April 2020, changes to the off-payroll working rules (IR35) may increase the tax charge on contracts for work with large and medium-sized businesses. Whether you are working for a big firm or supporting your clients through the process, ICAEW has resources to help you get to grips with the new rules.
HMRC announces changes to off-payroll working rules
12 February 2020: on 7 February 2020, HMRC announced changes to the draft off-payroll working (IR35) rules, which are due to apply to private and third sector engagements from 6 April 2020.
TAXline News: February 2020
Frank Haskew, Head of the Tax Faculty, reports on recent developments at the Tax Faculty during February 2020.
Exploring the position of the personal service company
With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.
National insurance
More support on changes to employment allowance rules
14 February: New guidance has been published by HMRC and ICAEW’s Tax Faculty on changes to the employment allowance (EA) that are coming into force on 6 April.
TAXguide 02/20 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 cannot claim employment allowance (EA). EA also becomes de minimis State Aid.
Exploring the position of the personal service company
With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.
Looking ahead at PAYE 2020
Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.
PAYE and RTI
More support on changes to employment allowance rules
14 February: New guidance has been published by HMRC and ICAEW’s Tax Faculty on changes to the employment allowance (EA) that are coming into force on 6 April.
TAXguide 02/20 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 cannot claim employment allowance (EA). EA also becomes de minimis State Aid.
Exploring the position of the personal service company
With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.