In light of upcoming changes to the off-payroll working regime, this guidance from the Tax Faculty outlines how to determine whether a private sector client using contractors through an intermediary is ‘small’.

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 03/18, Kate Upcraft answers a selection of the key questions raised by viewers of the Tax Faculty webinar "employment taxes round up", broadcast on 13 February 2018. 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.

Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.

Highlights from the broader tax news week ending 24 February, which includes: the opening of the online portal for the governments new payment scheme for deferred VAT, publication of the 2021/22 CWG2, OTS urges taxpayers to share their thoughts on the use of third-party data and HMRC publishes archive of pre-Brexit VAT notices.

24 February 2021: This month’s top technical stories on ICAEW Insights include updates on self assessment penalties, IR35 changes and a major change to the government’s Kickstart Scheme.

12 February: HMRC has outlined how organisations employing former UK military personnel can claim relief on secondary national insurance contributions from April. A new policy paper lists documents that can help to ensure a veteran qualifies and examples of how claims work.

10 February: ICAEW’s Tax Faculty has urged HMRC to confirm whether coronavirus antigen tests paid for by employers will continue to be exempt from income tax and national insurance after 5 April, and to clarify guidance on the difference between antigen tests and antibody tests which are not exempt.

10 February 2021: HMRC is to contact around 500 large and 156 medium-sized businesses about the availability of Appendix 7b arrangements for managing NIC reporting obligations for employees assigned from the UK work overseas.

Highlights from the broader tax news week ending 10 February, which includes: reminders about SEISS grants being trading income and CJRS claims for January, as well as highlighting an issue with the HMRC CJRS calculator. Other stories include confirmation of income tax personal allowance and van and fuel benefits, links to the Office of Tax Simplification online survey on use of third-party data and confirmation that EU member states are to adopt detached worker rules.

10 February 2021: Respected tax authority Rebecca Benneyworth has written two new TAXguides offering valuable insights into the key issues facing agents at the start of 2021 and exploring what business structure has the lowest tax burden.

An introduction to checking your national insurance contributions.

A full chapter on the taxation of pensions and benefits in the UK, written for tax practitioners.

Key information for practitioners, covering all classes of UK National Insurance contributions.

A full chapter providing a practical overview of the taxation of self-employment income in the UK.

Detailed legal and best-practice information on national insurance contributions, written for payroll managers.

Clearly laid-out chapter on national insurance, covering tax issues related to UK employers and their staff.

Comprehensive practical guide on the full range of UK taxes, containing worked examples throughout.

Chapter containing practical advice on national insurance contributions when incorporating a business.

A response dated 5 October 2020 to a consultation published by HMRC on 21 July 2020.

A response dated 7 September 2020. ICAEW are pleased to provide evidence to the Treasury Select Committee on its call for evidence on Tax after Coronavirus.

A response dated 19 February 2020 to a consultation published by HMRC on 22 January 2020.

ICAEW welcomes the opportunity to respond to the consultation on the draft Social Security (Contributions) (Amendment No. X) Regulations 2020 that will enable employers and testimonial committees to report and pay in real time Class 1A National Insurance Contributions on termination awards and sporting testimonials published by HMRC on 16 October 2019.

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.