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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.

TAXguide 03/18

Tax Faculty members can download this guidance in full.


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?