Employment tax

Tax / OTS proposes PAYE for online platform gig workers

The Office of Tax Simplification (OTS) is suggesting the introduction of a PAYE option for online platform workers, which would see operators such as Deliveroo or Uber deducting tax from their earnings and thereby taking responsibility for fulfilling the tax obligations of their workers

Tax / PAYE code notices delayed

HMRC is warning employers of problems with its online PAYE service, which include failure to supply employers with this year’s P9 tax code notices, advising them of the correct code for employees for the new tax year, and instances where PAYE accounts are not showing the latest position

Tax / HMRC under fire over ‘mutuality of obligation’ in contractor jobs

HMRC has come under fire for failing to include a test for mutuality of obligation (MOO) as part of its check employment status for tax (CEST) tool used to determine whether or not public sector contractors fall within the IR35 framework, amid claims this approach will prove unworkable if it is extended to the private sector

Tax / Reversal on care worker ‘sleep-in’ back pay causes HMRC concern

A Court of Appeal ruling on payments to care workers on ‘sleep-in shifts’, which says they should receive a flat rate per night and not the national minimum wage (NMW), is set to save social care providers £400m in back pay, but looks likely to raise a number of issues regarding HMRC’s enforcement approach

Tax / Hi-tech boost to employee share schemes

The number of employee share schemes hit a record high in the UK in 2016/17, as incentive becomes increasingly popular amongst tech start-ups, according to analysis by Moore Stephens

Tax / FB 2018-19: benchmark scale rates for expenses simplified

The government will go ahead with plans to abolish receipt checking for benchmark scale rates and changes to overseas scale rates, to simplify expenses related to travel

Tax / FB 2018-19: insurance costs on company cars brought into scope of tax rules

The government has released draft legislation to include costs connected with company cars and vans, such as vehicle maintenance and insurance, within the scope of Optional Remuneration Arrangements (OpRA) rules for tax and National Insurance contribution (NIC) purposes

Tax / Government releases draft legislation for Finance Bill 2018-19

The government has issued draft Finance Bill 2018-19, including draft legislation for at least 33 significant measures affecting employment tax, simplification of Gift Aid, company car tax liability, Making Tax Digital penalty regime and new rules for tax under IFRS 16 Leases, reports Sara White

Tax / Record £1.4m owed in minimum wage underpayments

A record 22,400 minimum wage workers are to receive a total of £1.4m in backpay, latest HMRC statistics reveal

Tax / Bull: are tax policy and populism pulling in opposite directions?

Announcing unexpected tax changes on Budget day without prior consultation will always be open to public opposition, as has been seen in the past with the majority of unwelcome taxes being abolished just days later, explains George Bull, senior tax partner at RSM

Tax / Last minute tips for completing P11Ds for expenses and benefits

Meg Wilson CTA gives some last minute tips on how to finalise reporting employee benefits and expenses for 2017-18 P11D and P11D(b) forms as the deadline approaches on 6 July

Tax / Employment tax updates: July 2018

Jackie Hall ACA CTA, partner at RSM on off-payroll working extension to private sector and compliance with IR35 rules, brief reprieve for EMIs

Tax / Tax on employee perks hits record £3.3bn

The value of tax that employees have had to pay on their job perks is up by 18% in the last year, up from £2.8bn in 2015/16 to £3.3bn in 2016/17, with company car and van drivers hard hit

Tax / IR35: extending rules to the private sector

Mark Cawthron LLB CTA, tax writer at Croner-i, examines the fallout from government plans to extend IR35 intermediary rules to the private sector companies, examining the contradictory rulings at tribunal in the cases of Christa Ackroyd, MDCM and Jensal Software

Tax / IR35 for the private sector: HMRC focuses on non-compliance

Government plans to extend IR35 rules to private sector companies are predicated on absurdly high levels of non-compliance, warn Mike Herdman, director and Chesney Archer, senior manager at Grant Thornton