This TAXguide contains correspondence between ICAEW, the Financial Secretary to the Treasury and HMRC on the statutory residence test and social security in relation to expatriate employees that have been displaced due to the impacts of the coronavirus pandemic. This TAXguide replaces TAXguide 06/21 which predated HMRC’s reply on social security contributions.

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.

Answers to questions asked at ICAEW Tax Faculty webinar on 7 August 2019

In TAXguide 10/18 Kate Cottrell explains the process required to perform an IR35 contract review, problem areas to watch out for, details of HMRC’s free service and what the implications are when things go wrong. Read a summary here, Tax Faculty members can download the full guide.

David Heaton provides a comprehensive guide to the major changes to the structure of employment arrangements affecting employment intermediaries that were introduced in 2014 and 2015. Read a summary here, Tax Faculty members can download the full guide.

Tax Faculty recommends restricting or removing fiscal incentives to arbitrage employment status.

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.

How do the rules operate for displaced employees and those relocating to the UK? ICAEW’s Tax Faculty provides a summary.

This month’s top technical stories include a new 64-8 agent authorisation form from HMRC, a notice that overclaimed SEISS grants are starting to be assessed and a consultation on ICAEW’s proposed CPD Policy changes.

HMRC has published a list of reliefs, allowances, and other support which it administers that may help individuals with their finances.

Highlights from the broader tax news for the week ending 13 April 2022, including: naming tax avoidance scheme promoters; managed service company rules; marginal relief calculator; and a survey on NINOs.

Employers do not have to pay national insurance contributions for veterans in their first year of civilian employment after leaving the armed forces.

This webinar from the Tax Faculty provides NMW worker definitions, NMW pay definitions, NMW hours definitions and what deductions from pay count for NMW.

The Tax Faculty's essential Autumn Budget 2021 webinar

Employment tax specialist Kate Upcraft and Tax Faculty technical managers Anita Monteith and Caroline Miskin, explain the complexities of the Coronavirus Job Retention Scheme (CJRS) followed by an update on the latest payroll hot topics.

An introduction to checking your national insurance contributions.

A response submitted on 11 February 2022 to a consultation published by the Public Accounts Committee (PAC) on 12 January 2022.

A response dated 5 May 2022 to a consultation published by the Office of Tax Simplification (OTS) on 24 February 2022.

ICAEW’s response to HMRC’s call for evidence on Income Tax Self Assessment Registration for the Self-employed and Landlords. ICAEW does not support the suggestions for basing the notification requirement on the date an income source starts or a threshold is exceeded or reducing the period after the end of the tax year allowed for notification.

A response dated 11 November 2021 to a consultation published by the Treasury Select Committee on 2 November 2021. The inquiry is ongoing.

National Insurance Contributions Bill 2021 proposal introducing Class 1 NICs relief for eligible employers on the earnings of eligible employees working in a Freeport tax site from April 2022.

Comprehensive hub linking to government guidance on National Insurance including rates and categories, National Insurance for the self-employed, and UK National Insurance for those working outside the UK.

Current rates for Class 2 and Class 4 National Insurance Contributions.