TAXguide 03/18: Employment taxes round up
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.
Questions asked include:
- Is HMRC using RTI to consider if earnings go above the personal allowance limit of £100,000?
- Are there changes to directly-contracted childcare rules?
- Do mobile phones become chargeable benefits under OpRA?
- Is there a definitive view on off-payroll working with regard to employer NI being deducted from contractor pay?