Employment tax

Tax | Q&A: breaching national minimum wage rates

In this week’s Q&A, Croner-i experts explain the April increases to national minimum wage rates and how to avoid breaching the rules

21 Mar 2023

Tax

Employment tax

Tax compliance

Tax | Accountants can payroll BIK expenses for clients

HMRC plans to allow tax agents to run payroll benefits in kind (BIK) on behalf of clients for the first time

17 Mar 2023

Tax

Employment tax

Tax compliance

Tax | HMRC clarifies guidance on IR35 off-payroll working rules

In line with IR35, HMRC has issued a set of guidance for off-payroll working for intermediaries and contractors providing services to small clients in the private or voluntary sectors

8 Mar 2023

Tax | Dividend or bonus: what is most tax effective?

Tax changes mean that the choice between paying dividends or taking a bonus is narrowing, especially as corporation tax rises to 25% from April. Stephen Relf, content manager – tax at Croner-i, explains the pros and cons

8 Mar 2023

Tax | Deadline for extra National Insurance payments extended

Taxpayers will now have an extra four months until the end of July to make additional payments to their National Insurance contributions to increase state pension entitlements

7 Mar 2023

Tax | Hive Umbrella flagged for tax avoidance scheme

HMRC has issued a warning to taxpayers to stop using Hive Umbrella for contract work as it is running a tax avoidance scheme using untaxed pay advances

3 Mar 2023

Tax | IR35 tribunal loss highlights myopic view of off-payroll rules

Dave Chaplin, CEO of IR35 Shield, argues that HMRC's historical approach to status case law on IR35 is myopic and too narrow after Barnes case

27 Feb 2023

Tax | HMRC advisory fuel rates for company car users from 1 March 2023

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 March 2023, with a further rise in the electric car rate

23 Feb 2023

Tax | HMRC needs nine-day turnaround for PAYE direct debits

Employers must allow three extra days to set up any new variable direct debits for their PAYE payrolls following a delay in HMRC processing time

22 Feb 2023

Tax | Tax relief on travel expenses

As more employees work remotely, it is important to ensure mileage expenses are claimed correctly, explains Croner-i tax writer Martin Jackson

22 Feb 2023

Tax | Q&A: is employee sponsorship taxable benefit?

In this week's Q&A, Croner-i tax adviser Vanessa Matthews, considers whether corporate sponsorship of an employee at a sporting event is taxable

21 Feb 2023

Tax

Employment tax

Personal tax

Tax | Employees need to check their tax codes for errors

The majority of employers report errors with employee tax codes, while there can be long delays in resolving allocation of the wrong tax code at HMRC

17 Feb 2023

Tax | HMRC to change reporting for salary advances

HMRC plans to simplify the reporting rules for salary advances to end the requirement to submit an additional full payment submission (FPS) for paid on account earnings

16 Feb 2023

Tax | Student loan rate rises to 7.3% from June

Student loan repayment interest rate will rise to 7.3% from June 2023, up 1% on current repayment levels

10 Feb 2023

Tax

Employment tax

Tax | Tax avoidance promoter Alpha flagged

HMRC has warned taxpayers to be ultra cautious when using umbrella companies as another recruitment agency fails to tax full employee earnings

8 Feb 2023

Tax | Top 100 taxpayers paid £5.2bn in tax last year

The top 100 taxpayers, including JK Rowling and the founder of Wetherspoons, contributed nearly £5.2bn in tax in the UK last year

7 Feb 2023

Tax | Q&A: breaching national minimum wage rates

Tax | Accountants can payroll BIK expenses for clients

Tax | HMRC clarifies guidance on IR35 off-payroll working rules

Tax | Dividend or bonus: what is most tax effective?

Tax | Deadline for extra National Insurance payments extended

Tax | Hive Umbrella flagged for tax avoidance scheme

Tax | IR35 tribunal loss highlights myopic view of off-payroll rules

Tax | HMRC advisory fuel rates for company car users from 1 March 2023

Tax | HMRC needs nine-day turnaround for PAYE direct debits

Tax | Tax relief on travel expenses

Tax | Q&A: is employee sponsorship taxable benefit?

Tax | Employees need to check their tax codes for errors

Tax | HMRC to change reporting for salary advances

Tax | Student loan rate rises to 7.3% from June

Tax | Tax avoidance promoter Alpha flagged

Tax | Top 100 taxpayers paid £5.2bn in tax last year

Technical Alerts

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

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

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

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