HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
This guidance provides a summary of key tax rates, allowances and reliefs for 2017/18, 2018/19 and 2019/20.
Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to employment taxes.
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.
Features and articles
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.
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.
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.
As an employer providing company cars and fuel to your employees, you have certain National Insurance and reporting obligations.
Webinars and videos
This webinar aired on 13 February 2018, just before Scotland's major shake-up of income tax. In it payroll consultant Kate Upcraft and ICAEW’s Peter Bickley explore what this means for agents and taxpayers, and look at a myriad of other changes in the payroll arena as we approach the start of the new tax year.
First broadcast 6 June 2017 - If you don’t know about the impact of Refresh for clients and agents and the myriad of other changes in place for 2017/18 hear from Kate Upcraft, payroll consultant and ICAEW’s Sarah Ghaffari for a whistlestop tour of a very busy year for employment tax.
First broadcast on Tuesday 18 October 2016 - In this webinar David Kirk will give a refresher course and update on how employment status affects the tax world.
This webinar outlines the major changes affecting payroll, PAYE and NICs this year, and looks forward to future reforms already announced.
A response dated 14 February 2019 to a consultation published by HMT on 19 December 2018.
Traffic light assessment autumn budget 2017
Optional remuneration arrangements - including salary sacrifice
Company car tax for ultra-low emission cars
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
Government guidance on the tax implications for employers of providing expenses and benefits to employees
Range of calculators including tools to work out vehicle tax costs for a new or used car, tax costs for all vehicle types, and emissions information on a new or used car.
Overview for employers on tax, National Insurance and reporting obligations for those providing company vans and fuel to employees. It covers exemptions, what to report and how to calculate value.
Guidance for employers who provide company cars or fuel for their employees’ private use on how to work out taxable value.
A 300+ page annual publication produced by the European Automobile Manufacturers Association on the taxes levied on the sale, registration, ownership and use of motor vehicles in 39 countries. The guide covers the UK, EU member states, EFTA countries and major world markets such as Brazil, China, India, Japan, South Korea, Russia, Turkey and the United States.
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