Employment tax

Tax | Tax avoidance schemes lead to £400m in lost tax

HMRC has confirmed that £400m a year was lost as a result of the use of marketed tax avoidance schemes, particularly through disguised remuneration, with Tamworth in Staffordshire the worst offender

30 Nov 2022

Tax

Employment tax

Personal tax

HMRC

Tax | HMRC advisory fuel rates for company car users from 1 December 2022

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 December 2022, with a rise in the electric car rate

30 Nov 2022

Tax

Employment tax

HMRC

Tax | Road tax on electric vehicles will raise £985m

The government plans to tax electric vehicles with the introduction of vehicle excise duty for zero emission cars, vans and motorcycles from 2025

23 Nov 2022

Tax | HMRC to change RTI reporting of salary advances

HMRC has confirmed that it plans to amend the reporting requirements so that salary advances can be reported on or before the employee’s contractual pay day

21 Nov 2022

Tax

Employment tax

HMRC

Tax | Autumn Statement 2022: employer NIC threshold frozen

The Chancellor announced plans to freeze the employer National Insurance threshold until 2028

17 Nov 2022

Tax | Sign up for our succession planning webinar

Croner-I will be running a live webinar on the tax considerations of succession planning on Wednesday 16 November

15 Nov 2022

Tax | How salary sacrifice schemes for cars work

Using salary sacrifice schemes can benefit staff and reduce tax liability on company cars, explains James Fields-Davis, head of fleet development at Volkswagen Financial Services Fleet (VWFS Fleet)

10 Nov 2022

Tax | Tax implications: retired and returning to work

With the rising cost of living, some retirees might consider that full retirement is no longer affordable and decide to return to work to supplement their income

7 Nov 2022

Tax | National Insurance rise reversed

Employees will see a cut in their National Insurance contributions this month following the reversal of the rise in National Insurance announced in April

7 Nov 2022

Tax

Employment tax

Tax compliance

Tax | How to handle investment zones

The divergence of National Insurance rates for employees will create PAYE issues for companies using investment zones, warns Suzanne Gallagher, UK product manager for KeyPay

7 Nov 2022

Tax

Business tax

Employment tax

Tax | We PAYE Umbrella flagged for tax avoidance schemes

HMRC has called out recruitment agency We PAYE Umbrella for using tax avoidance schemes to pay staff

3 Nov 2022

Tax | UK ranks 26th in global tax rankings

The UK ranked 26th place in the International Tax Competitiveness Index (ITCI) rankings, although it had one of the lowest corporation tax rates

21 Oct 2022

Tax | Q&A: mileage allowance payments and tax liability

In our regular Q&A, Croner-i payroll adviser Carla Kennedy, explains the tax liability issues if you decide to pay employees more than the higher approved mileage allowance payment

18 Oct 2022

Tax | Furlough scheme was open to misuse from outset

Employers felt that the coronavirus job retention scheme (CJRS) was open to intentional misuse because of its necessary accessibility, finds HMRC research

13 Oct 2022

Tax | Stealth tax threshold freeze cuts income by £1,250

For every £1 given to households through headline cuts to taxes, £2 is being taken away in threshold freezes, warns the Institute for Fiscal Studies (IFS)

6 Oct 2022

Tax

Employment tax

Politics

Tax | Off payroll rules repealed - how to prepare

Off-payroll repeal will not lead to a tax avoidance free-for-all. Dave Chaplin, CEO of IR35 Shield, explains

4 Oct 2022

Tax

Employment tax

Personal tax

Tax | Tax avoidance schemes lead to £400m in lost tax

Tax | HMRC advisory fuel rates for company car users from 1 December 2022

Tax | Road tax on electric vehicles will raise £985m

Tax | HMRC to change RTI reporting of salary advances

Tax | Autumn Statement 2022: employer NIC threshold frozen

Tax | Sign up for our succession planning webinar

Tax | How salary sacrifice schemes for cars work

Tax | Tax implications: retired and returning to work

Tax | National Insurance rise reversed

Tax | How to handle investment zones

Tax | We PAYE Umbrella flagged for tax avoidance schemes

Tax | UK ranks 26th in global tax rankings

Tax | Q&A: mileage allowance payments and tax liability

Tax | Furlough scheme was open to misuse from outset

Tax | Stealth tax threshold freeze cuts income by £1,250

Tax | Off payroll rules repealed - how to prepare

Technical Alerts

Direct Tax | Case report: FTT finds payments were earnings rather than scholarship income

Direct Tax | Case report: FTT finds Class 3 NICs paid in error due to mental state of contributor

Direct Tax | HMRC update guidance on pay-back of CJRS grants

Direct Tax | SI 2021/1422 – The Van Benefit and Car and Van Fuel Benefit (No. 2) Order 2021

Direct Tax | HMRC investigations reveal NMW payment failures

Direct Tax | SI 2021/1378 – The Education (Student Loans) (Repayment) (Amendment) (No. 4) Regulations 2021

Direct Tax | Case report: Court of Appeal decides exercise of share options by non-resident taxable in UK

Direct Tax | ATT reminds employers of ‘virtual’ Christmas party tax break

Direct Tax | Employer Bulletin: December 2021

Direct Tax | Case alert: Court of Appeal decides exercise of share options by non-resident taxable in UK

Direct Tax | HMRC update guidance on repayment of CJRS grants

Direct Tax | SI 2021/1344 – The Income Tax (Qualifying Child Care) (Wales) Regulations 2021

Direct Tax | HMRC update guidance on approved payers in the middleman scheme

Direct Tax | HMRC advisory fuel rates from 1 December 2021

Direct Tax | HMT publishes Preston guidance – October and November 2021

Direct Tax | Employer Bulletin: October 2021