HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
ICAEW’s Tax Faculty provides links to help practitioners find the latest tax rates, allowance and reliefs.
Tax is a fast-moving and ever-changing world. Our expert staff and volunteers, and consultation work with government, means we can bring you the latest developments and expert opinions. Join today to access our resources and keep on top tax form.
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.
Employer taxes and NIC questions and answers as agreed by HMRC and published by ICAEW Tax Faculty.
Features and articles
Flexible benefit packages can offer tax and NIC advantages. They can simplify administration, as well as making the benefit package more attractive to employees. However, ICAEW’s Tax Faculty warns that the underlying tax rules should not be overlooked.
Despite tax breaks and the possibility of decent returns, pricing problems and lack of information means the EMI share option scheme is not easy to assess, says John Moulton.
ICAEW’s Tax Faculty sets out its recommendations in response to the Office of Tax Simplification’s PAYE evaluation report to help ensure that employee tax and NIC calculations are right first time.
HMRC estimates that less than 22% of families eligible for the scheme had joined in March 2021. ICAEW’s Tax Faculty explains the choices for working families.
Sam Inkersole explains how electric company cars offer a favourable benefit in kind for employers and employees alike.
The employee ownership sector recorded a record 30% increase in the number of business transitions to employee ownership during the pandemic, as the Employee Ownership Trust explains.
ICAEW’s Tax Faculty reminds agents and taxpayers that applications to reclaim tax under the disguised remuneration repayment scheme must be completed and received by HMRC by 30 September 2021.
Enterprise Management Incentives (EMI) Share Option Schemes can be a very tax-efficient way for companies to incentivise their staff if they are introduced and managed properly.
Webinars and recordings
In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.
This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Bloomsbury Core Accounting and Tax Service
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.
Clearly laid-out chapter on benefits-in-kind, covering tax issues relating to UK employers and their staff.
A chapter on the taxation of company cars and vans, covering tax issues relating to UK employers and their staff.
Clearly laid-out chapter on expenses, covering tax issues relating to UK employers and their staff.
Tax rates and tables for pensions and investment schemes, updated to reflect measures passed in the Finance Act 2022, the provisions in the National Insurance Contributions (Increase of Thresholds) Act 2022 and key measures announced at the Spring Statement on 23 March 2022.
Chapter containing advice on providing shares to employees, written for anyone who advises or runs a family or owner-managed company.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
A chapter on HMRC's powers in relation to tax avoidance, to help practitioners with tax administration and compliance.
Guide to the tax and legal issues concerning the acquisition of shares by employees in their employer company.
A response dated 30 September 2020 to a consultation published by HMRC on 21 July 2020.
A response dated 1 March 2019 to a consultation published by the BEIS on 17 December 2018.
Short term business visitors from overseas branches.
Self-funded work-related training for employees and self-employed
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Government guidance on individual expenses and employee benefits presented in an A-Z list
Guidance on the treatment of company expenses for self-employed taxation explaining different categories of allowable business expenses.
Information aimed at employees about tax on taxable benefits such as company cars, accommodation and loans provided by employers.
Guidance on how to report expenses and benefits provided to employees or directors, explaining which benefits can be payrolled, how to work out the cash equivalent, salary sacrifice, pay periods, situations where the employee pays towards the cost of the benefit, and where an employee’s tax is more than 50% of their pay.
Guidance on the tax, National Insurance and reporting obligations for employers providing expenses and taxable benefits to employees on a wide range of topics.
Overview providing guidance on tax and National Insurance on expenses and employee benefits, covering the procedure for submitting a P11D form, deadlines, record keeping, and exemptions and dispensations.
A list of software suppliers offering simple record keeping applications for cash basis and simplified expenses.
Policy paper describing further measures to be implemented in Finance Bill 2017-18 to prevent the future use of disguised remuneration schemes and introduce new charges on disguised remuneration loans regarding self-employment taxation.
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