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Latest Employment Tax News

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SI 2022/236 The Guardian’s Allowance Up-rating Regulations 2022

These Regulations make provision in consequence of the Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations, SI 2022/231 which provide for the annual up-rating of Guardian’s Allowance, among other things in England, Northern Ireland, Scotland and Wales.

10 Mar 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/232 The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022

These Regulations give effect to the annual re-rating of various National Insurance contributions rates, limits and thresholds from 6 April 2022.

09 Mar 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/232 The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2022

These Regulations give effect to the annual re-rating of various National Insurance contributions (NICs) rates, limits and thresholds for the purposes of calculating Class 1, Class 2, Class 3 and Class 4 NICs liability (or voluntary payment) for the tax year beginning 6 April 2022. These Regulations come into force on 6 April 2022.

09 Mar 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/227 The Income Tax (Pay As You Earn) and the Income Tax (Construction Industry Scheme) (Amendment) Regulations 2022

These Regulations allow HMRC to issue Directions setting out how employee expenses should be provided HMRC to help address a backlog of claims requiring manual intervention that has built up during the pandemic. The Regulations also make changes to the rules on multiple PAYE schemes and related amendments to the construction industry scheme rules for multiple contractors.

08 Mar 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/231 The Tax Credits, Child Benefit and Guardian’s Allowance Uprating Regulations 2022

These regulations set out the revised annual rates and thresholds of Working Tax Credit (WTC) and Child Tax Credit (CTC) to apply with effect from 6 April 2022, and the weekly rates of Child Benefit and Guardian's Allowance from 11 April 2022.

08 Mar 2022 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 7 March 2022

7 March 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

07 Mar 2022 00:00 | Published by a Tolley Corporation Tax expert

National Insurance Contributions Bill progressing through Parliament

The National Insurance Contributions Bill is in the final stages of progressing through Parliament. On 1 March 2022, the House of Commons considered the House of Lords’ amendments, rejecting those proposed by the opposition parties that had been accepted by the House of Lords.

02 Mar 2022 00:00 | Published by a Tolley Corporation Tax expert

OTS publishes an update on the Single Customer Account

The OTS has published an evaluation update paper on the Single Customer Account, which is one of four separate notes accompanying the OTS’s everyday tax evaluation paper, providing an update on its 2019 reviews about simplifying everyday tax for smaller businesses and taxation and life events.

01 Mar 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 28 February 2022

28 February 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

28 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

HMRC guidance: Check if you can claim National Insurance relief in Freeport tax sites

HMRC has published new guidance on claiming relief from employer Class 1 National Insurance contributions (NICs) when taxpayers employ someone in a Freeport tax site.

28 Feb 2022 00:00 | Published by a Tolley Employment Tax expert

SI 2022/176 The Statutory Sick Pay (Coronavirus) (Miscellaneous Amendments) Regulations 2022

These Regulations bring the statutory sick pay rebate scheme to an end on 17 March 2022.

25 Feb 2022 00:00 | Published by a Tolley Employment Tax expert

HMRC Stakeholder Digest: 24 February 2022

HMRC’s latest Stakeholder Digest (24 February 2022) provides a round-up of the latest news, including notifying HMRC of uncertain tax treatments, the end of the Statutory Sick Pay Rebate Scheme, reporting Covid-19 support payments in the company tax return and a final self-assessment tax return reminder.

25 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

OTS evaluation papers

The Office of Tax Simplification has published new papers on: the role of agents and other intermediaries, the operation of the PAYE system, and the scope of its forthcoming reviews of property income and general approach to simplification.

25 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance: Statutory Sick Pay Rebate Scheme

HMRC has updated its guidance to confirm that the Coronavirus Statutory Sick Pay Rebate Scheme closes for coronavirus related absences after 17 March 2022.

24 Feb 2022 00:00 | Published by a Tolley Employment Tax expert

Finance Act 2022 receives Royal Assent

Finance Act 2022

24 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

Company cars: advisory fuel rates from 1 March 2022

HMRC has published revised advisory fuel rates for company cars which apply from 1 March 2022.

23 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: umbrella company market call for evidence

The Chartered Institute of Taxation (CIOT) has responded to HM Treasury’s call for evidence on the role that umbrella companies play in the labour market, and how they interact with the tax system.

23 Feb 2022 00:00 | Published by a Tolley Employment Tax expert

CIOT response: business rates review technical consultation

The CIOT has responded to the Department for Levelling Up, Housing and Communities (DLUHC) and HM Treasury’s technical consultation on the business rates review.

23 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 21 February 2022

21 February 2022 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors.

21 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

CIOT response: modernising tax debt collection from non-paying businesses

The Chartered Institute of Taxation (CIOT) has responded to HMRC’s consultation on modernising tax debt collection from non-paying businesses.

21 Feb 2022 00:00 | Published by a Tolley Corporation Tax expert

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Foreign tax relief

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Payment of the remittance basis charge

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Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

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