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PAYE and RTI - articles

Features and articles from ICAEW on PAYE and real-time information (RTI) in the UK tax regime.

End-of-year tasks for employers

Sarah Bradford Taxline 25-02-2019

Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.

Following HMRC’s procedures for self assessment

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Caroline Miskin Taxline 11-09-2018

Caroline Miskin explains that if you don’t follow HMRC’s standard procedures for registering clients for self assessment, they may end up with duplicate income tax calculations or unpaid class 2 NIC.

Changes to off-payroll working: financial reporting implications

Marianne Mau Practicewire 03-09-2018

Many individuals undertake work through an intermediary structure such as their own personal service company (PSC). This can be done for a variety of reasons such as limited liability, because the engager insists, or because it can mitigate tax.

Taxing the gig economy – what’s the answer?

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Jane Moore Taxline 08-08-2018

Jane Moore reports on the June 2018 meeting of Tax Club, which featured experts Jolyon Maugham QC and EY’s Steve Wade. They discussed the tax and employment law angles of the gig economy, including the tax position, the use of intermediaries, and alternatives and solutions.

Changes to off-payroll working: financial reporting implications

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Marianne Mau By All Accounts 04-07-2018

Marianne Mau, Financial Reporting Faculty explores the financial reporting implications of changes to the IR35 off-payroll rules.

Celebrating IR35’s 18th birthday

Taxline 09-05-2018

We’ve come a long way since the personal service company rules were introduced. Sarah Ghaffari considers recent developments, touching on public sector reform, the private sector – as well as a practical example – and where things might go next.

Scottish tax changes for 2018/19

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Joanne Walker, CIOT Taxline 16-03-2018

Joanne Walker looks at the income tax aspects of the Scottish Budget for 2018/19, and what they mean for Scottish taxpayers, including the effect on tax rates and liabilities, interactions with the UK tax system and PAYE.

Employment taxes – what’s new for 2018/19?

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Sarah Bradford Taxline 19-02-2018

Sarah Bradford of Writetax Ltd explains some of the April 2018 employment tax changes that employers and advisers need to know about, including termination payments, company cars, student loans and P11D changes

Finance (No. 2) Act 2017: a summary

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Lindsey Wicks Taxline 15-01-2018

Lindsey Wicks takes a look at what it contains, including information on income tax, investments, trading and property businesses, corporation tax, chargeable gains, domicile and overseas property, disguised remuneration, capital allowances, indirect taxes, reporting and record-keeping, avoidance and more.

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