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Latest Employment Tax News

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Rates and thresholds for employers 2023 to 2024

HMRC has published new guidance detailing the rates and thresholds for employers operating a payroll or providing expenses and benefits to their employees. These rates and allowances apply from 6 April 2023 to 5 April 2024.

28 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 27 February 2023

27 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

27 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest: 23 February 2023

HMRC’s Stakeholder Digest (23 February 2023) provides a round-up of recent news and updates.

27 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

Exemption for Postmaster compensation payments

Regulations have been laid to exempt certain compensation payments to Postmasters from tax.

24 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

SI 2023/179 The Tax Credits and Child Benefit (Miscellaneous Amendments) Regulations 2023

These Regulations amend a number of statutory instruments in relation to tax credits and child benefit.

23 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Employer guides for PAYE and national insurance contributions

HMRC has published the latest version of its guidance for employers on PAYE and National Insurance contributions (CWG2), to be used from 6 April 2023.

21 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 20 February 2023

20 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

20 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Employer Bulletin: February 2023

HMRC has published its bi-monthly magazine providing the latest information on payroll-related topics for employers and agents.

16 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC guidance: Employer guide for National Insurance contributions

HMRC has published the latest version of its employer guide to Class 1A National Insurance contributions on benefits in kind, termination payments and sporting testimonial payments (CWG5).

15 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 13 February 2023

13 February 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

13 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT urges the Government to review “unfair†repayment interest rates

The CIOT urges the Government to review “unfair†repayment interest rates, with taxpayers facing late payment bills from HMRC up to 17 times higher than what is returned to those who have overpaid.

09 Feb 2023 18:30 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on Working through an umbrella company

HMRC has updated its guidance on Working through an umbrella company.

09 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC new Litigation and Settlement Strategy Manual

HMRC has published a new manual on its Litigation and Settlement Strategy.

09 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC late payment interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 6.5%, and the repayment interest rate to 3% from 21 February 2023. Interest on quarterly instalment payments of corporation tax is also increased from 13 February 2023.

06 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

HMRC internal manual Alternative Dispute Resolution Guidance

HMRC has published a new manual on Alternative Dispute Resolution.

03 Feb 2023 00:00 | Published by a Tolley Corporation Tax expert

Employment Related Securities Bulletin 48

HMRC has published Employment Related Securities (ERS) Bulletin 48.

03 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

CIOT budget representations

The CIOT has made budget representations on the ‘Employment Taxes and Pensions Tax Regime’ and ‘Repayment interest’.

02 Feb 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 146: January 2023

HMRC has published pension schemes newsletter 146.

31 Jan 2023 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 26 January 2023

HMRC’s Stakeholder Digest (26 January 2023) provides a round-up of recent news and updates.

27 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 23 January 2023

23 January 2023 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

23 Jan 2023 00:00 | Published by a Tolley Corporation Tax expert

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VAT on property disposals

VAT on property disposalsThis guidance note provides an overview of the VAT treatment of selling property that is located in the UK. The UK includes Great Britain, Northern Ireland and the territorial sea of the UK. The sale of any land or building located outside the UK is outside the scope of UK

14 Jul 2020 13:57 | Produced by Tolley Read more Read more

Incentives, awards and prizes

Incentives, awards and prizesIntroduction ― incentives, awards and prizesEmployers may use a variety of methods to reward and encourage employees in their work. These are commonly known as incentives, awards or prizes. For the purposes of this note, the term ‘award’ will be used to cover all

14 Jul 2020 11:57 | Produced by Tolley Read more Read more

Class 4 national insurance contributions

Class 4 national insurance contributionsWhat is Class 4 NIC?Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2

14 Jul 2020 11:13 | Produced by Tolley Read more Read more