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PAYE and RTI - FAQs

ICAEW members can read answers to frequently asked questions around PAYE and real-time information (RTI) in the UK tax regime. These FAQs are provided by Abbey Tax.

Offsetting earlier losses from property rental against future profits

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Abbey Tax 16-05-2019

FAQ on whether a client can set the property losses brought forward against the profits from a newly acquired rental property. He previously rented out a residential property in the UK, but sold it in 2012-13 and declared the capital gain on sale on that year’s tax return. He made a loss that year, which has been carried forward since.

VAT zero rating on services carried out for a disabled customer

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Abbey Tax 16-05-2019

FAQ on whether a client, who is a central heating engineer, is correct in stating that work they carried out to install a new central heating system in the home of a disabled person is eligible for zero rating.

Smaller listed and AIM quoted companies

Financial Reporting Faculty 13-05-2019

This guide, written in association with the Financial Reporting Council, offers advice for audit committees and boards of smaller quoted companies on evaluating the adequacy of a company’s financial reporting function and process.

Guidance on crypto assets

Business Law 07-05-2019

This guidance gives an introduction to crypto-assets for accountants, and how members may encounter clients with these assets. The guidance then outlines the Money Laundering risks that could be associated with clients who hold crypto-assets, and the issues that members will need to consider in their risk assessments.

Marks Review Instructions to Examiners 2019

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Assessment Team 29-04-2019

Instructions to examiners carrying out checks under the ICAEW Marks Review Service.

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