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.

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.

ICAEW welcomes HMRC’s vision of a more flexible and responsive tax system outlined in the Tax Administration Framework Review but warns that significant challenges, such as creating a single identifier for taxpayers and consolidation of tax systems, can only be met if HMRC is properly resourced.

ICAEW has identified the need to establish income tax, national insurance and capital gains tax liabilities in a single system as a priority for the Tax Administration Framework Review.

HMRC has published two updates for insolvency practitioners.

HMRC has published new templates for making claims under the Coronavirus Job Retention Scheme to simplify the process. It is now possible to submit claims using a template within the system for staff without national insurance numbers when grants cover fewer than 100 members of staff.

This month’s top technical stories on ICAEW Insights include new guidance on mini-umbrella companies, information on repaying Bounce Back Loans and new powers to ban directors who dissolve companies to avoid repaying government support.

The government has published the National Insurance Contributions Bill, which legislates reliefs for employers of veterans and those operating in Freeports, as well as for the self-employed isolating due to COVID-19. The Bill will also enable upcoming changes to the DOTAS scheme to apply to national insurance avoidance.

HMRC has issued new guidance on the fraudulent activities of so-called ‘mini-umbrella companies’ sometimes created to avoid paying tax and national insurance. ICAEW’s Tax Faculty calls on members to ensure they are informed.

National insurance has come a long way since it was first introduced 110 years ago. Has it strayed too far from its original purpose, or does it need to go further?

An introduction to checking your national insurance contributions.

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

A chapter outlining the pay as you earn (PAYE) system and related national insurance contribution (NIC) procedures.

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

Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.

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

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.

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

In responding to HMRC's call for evidence on timely payment, ICAEW argues that earlier payment of income and corporation tax should not be considered until the economy has recovered and that earlier payment should not be based on in-year estimates without HMRC first demonstrating that they can be a reliable basis for earlier payment.

In responding to HMRC's consultation on the Tax Administration Framework Review ICAEW argues that the starting point of such tax reform should be significant simplification of the underlying tax rules and that HMRC needs to be given the resources and funding to give it the capacity to take on such a major piece of work.

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.

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.