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Latest Employment Tax News

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Updated HMRC guidance on Residence, domicile and the remittance basis: RDR1

HMRC has updated its guidance on residency, domicile and remittance basis (RDR1) in relation to employees of the EU.

26 Apr 2023 00:00 | Published by a Tolley Employment Tax expert

Pension schemes newsletter 149 — April 2023

HMRC has published pension schemes newsletter 149.

26 Apr 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 24 April 2023

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

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

HMRC Stakeholder Digest: 20 April 2023

HMRC’s Stakeholder Digest (20 April 2023) provides a round-up of recent news and updates.

21 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Agent Update: issue 107

HMRC has published Agent Update issue 107 (19 April 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

20 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Employer Bulletin: April 2023

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

19 Apr 2023 00:00 | Published by a Tolley Employment Tax expert

Tax Administration and Maintenance Day announced

Tax Administration and Maintenance Day is set for 27 April 2023

19 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill weekly roundup – 17 April 2023

A summary of key developments as Finance (No 2) Bill 2023 makes its way through Parliament.

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 17 April 2023

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

17 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance Bill roundup – 14 April 2023

UK government amendments on R&D and multinational top-up tax are expected to be passed at Committee of the Whole House stage.

14 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Updated HMRC guidance on CWG2: further guide to PAYE and National Insurance contributions

HMRC has updated CWG2 to include the dates for week 53 (11.13), details of PAYE and NIC for 8 May 2023 (1.8), and information on advance salary and RTI reporting (1.8.1).

12 Apr 2023 00:00 | Published by a Tolley Employment Tax expert

Weekly roundup of HMRC manual changes: 11 April 2023

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

11 Apr 2023 00:00 | Published by a Tolley Corporation Tax expert

Finance (No 2) Bill 2023 - Committee dates announced

The Bill will be discussed by a Committee of the Whole House, before being passed to a Public Bill Committee for further consideration.

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

Weekly roundup of HMRC manual changes: 3 April 2023

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

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

Treasury Minutes: March 2023 - HMRC Performance in 2021-22

In the Treasury minutes published on the 30th March, the government has responded, among other things, to the Public Accounts Committee’s (PAC) report from session 2022-23 on HMRC’s performance in 2021-22.

31 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Weekly roundup of HMRC manual changes: 27 March 2023

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

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

HMRC updates interest rates following Bank of England decision

HMRC is increasing the late payment rate of interest to 6.75%, and the repayment interest rate to 3.25% from 13 April 2023. Interest on quarterly instalment payments of corporation tax is also increased from 3 April 2023.

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

Agent Update: issue 106

HMRC has published Agent Update issue 106 (22 March 2023) providing a round-up of recent developments and changes to legislation and allowances relating to UK tax for tax agents and advisers.

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

Updated HMRC guidance on rates and allowances: beneficial loan arrangements

HMRC has updated its guidance on rates of interest on beneficial loan arrangements.

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

Weekly roundup of HMRC manual changes: 20 March 2023

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

20 Mar 2023 00:00 | Published by a Tolley Corporation Tax expert

Popular Articles

Associated companies ― from 1 April 2023

Associated companies ― from 1 April 2023Implications of associated companiesFrom 1 April 2023, the rate of corporation tax that a company is subject to depends on the level of its augmented profits. The rate of tax is based on a comparison of the company’s augmented profits against the corporation

22 Mar 2021 10:21 | Produced by Tolley Read more Read more

What are connected companies for loan relationship purposes ― practical approach

What are connected companies for loan relationship purposes ― practical approachBrief overview of the rulesThe loan relationships legislation applies to any ‘money debt’ arising from the lending of money entered into by a company, either as a lender or borrower. The rules are contained in CTA 2009,

20 Apr 2021 16:00 | Produced by Tolley Read more Read more

Loans written off

Loans written offCompanies sometimes provide directors, employees or shareholders with low interest or interest-free loans either as part of the reward package or on special occasions to help the individual meet significant expenditure. The employment income implications of these loans are discussed

14 Jul 2020 12:11 | Produced by Tolley Read more Read more