Tax compliance

Tax | HMRC will not handle PAYE queries during SA peak

HMRC has informed accountants and tax advisers that during the self assessment peak period, the agent dedicated line will not deal with any PAYE-related calls until February

7 Dec 2023

Tax

Employment tax

HMRC

Tax compliance

Tax | HMRC slashes access to helplines for seven weeks

In the busiest period of the tax year, HMRC plans to significantly reduce access to the self assessment helpline, prioritising only complex queries from Monday

7 Dec 2023

Tax | Selling an unwanted Christmas jumper? Watch out for tax trap

Digital platforms like eBay, Vinted and Airbnb will have to report seller data to HMRC from January giving the tax authority access to unparalleled information, warns Miruna Constantin, tax manager at RSM

6 Dec 2023

Tax

Personal tax

Tax compliance

Tax | How to handle tax returns for deceased individuals

HMRC has issued advice for agents on how to complete self assessment tax returns for deceased persons and estates during the administration period

6 Dec 2023

Tax

Personal tax

Tax compliance

Tax | Q&A: do I have to pay tax on office Christmas party?

In this week’s Q&A, we look at potential tax pitfalls when planning a staff Christmas party from the expenditure limit on costs per head, guest lists and frequency of celebrations

5 Dec 2023

Tax

Business tax

Tax compliance

Tax | Inverness Essex link for umbrella companies flaunting tax rules

Griffith Anderson and Umbrella Contracts have been flagged by HMRC for hiring agency staff and not deducting tax or NICs correctly by using a commission based package

5 Dec 2023

Tax

HMRC

Tax compliance

Tax | HMRC refreshes IR35 guidance for employers

HMRC has published three guides clarifying the tax status of contractors in a labour supply chain, employer responsibilities and non-compliance risks under intermediaries rules

4 Dec 2023

Tax | Filing deadlines: December 2023 - April 2024

Our handy guide to tax filing deadlines for online personal tax return for 2022–23 if taxpayer wants HMRC to collect tax underpayment through PAYE

1 Dec 2023

Tax

Tax compliance

Tax planning

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

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 December 2023, increasing diesel rates

29 Nov 2023

Tax | Q&A: tax liability for directors working overseas

In this week’s Q&A, we examine the tax and dividend considerations when a non-resident director is working overseas on a UK contract

28 Nov 2023

Tax

Personal tax

Tax compliance

Tax | HMRC clarifies NIC reclaim rules on car allowances

As a result of the Upper Tribunal ruling in the Wilmott Dixon and Laing O’Rourke case, HMRC has issued an update on how to reclaim historic NIC charges as it does not plan to appeal

27 Nov 2023

Tax | PAYE only high earners removed from self assessment

High earners with PAYE income over £150,000 will no longer have to file a self assessment tax return from 2025

24 Nov 2023

Tax | Autumn Statement 2023: £150k cash basis threshold removed

Changes to cash basis reporting set out in the Autumn Statement will see the complete removal of the £150,000 turnover threshold limit for sole traders

23 Nov 2023

Tax | Autumn Statement 2023: HMRC given extra £163m to tackle debt

HMRC will be given a 30% rise in specific funding to expand debt collection activities from the new tax year

22 Nov 2023

Tax | HMRC targets landlords with property businesses

Landlords with properties held in incorporated businesses are being warned to check that they are fully compliant with their tax affairs

21 Nov 2023

Tax

Property tax

Tax compliance

Tax | Q&A: company expenditure on director’s home

In this week’s Q&A, Ewan Edwards, VIP tax advisor at Croner-i, examines whether capital allowances can be claimed when a business premises transfers to the owner’s home and needs refurbishment

21 Nov 2023

Tax | HMRC will not handle PAYE queries during SA peak

Tax | HMRC slashes access to helplines for seven weeks

Tax | Selling an unwanted Christmas jumper? Watch out for tax trap

Tax | How to handle tax returns for deceased individuals

Tax | Q&A: do I have to pay tax on office Christmas party?

Tax | Inverness Essex link for umbrella companies flaunting tax rules

Tax | HMRC refreshes IR35 guidance for employers

Tax | Filing deadlines: December 2023 - April 2024

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

Tax | Q&A: tax liability for directors working overseas

Tax | HMRC clarifies NIC reclaim rules on car allowances

Tax | PAYE only high earners removed from self assessment

Tax | Autumn Statement 2023: £150k cash basis threshold removed

Tax | Autumn Statement 2023: HMRC given extra £163m to tackle debt

Tax | HMRC targets landlords with property businesses

Tax | Q&A: company expenditure on director’s home

Technical Alerts

Direct Tax | Financial sanctions update

Direct Tax | Fair Tax Foundation provides 2021 update

Direct Tax | HMRC stakeholder digest update

Direct Tax | HMRC update UK–Guernsey double tax treaty information

Direct Tax | HMRC update UK–Isle of Man double tax treaty information

Direct Tax | HMRC update guidance on OI returns

Direct Tax | HMRC update guidance on genuine HMRC contact

Direct Tax | Case report: Taxpayers’ behaviour was careless not deliberate

Direct Tax | Revenue Scotland amends interest rates

Direct Tax | HMRC update organisation chart

Direct Tax | Case report: Parts of HMRC’s expert evidence ruled inadmissible

Direct Tax | Case report: Taxpayer ordered to disclose skeleton arguments to third party

Direct Tax | Case report: Tribunal cancels inaccuracy penalty

Direct Tax | HMRC update guidance on MTD for IT

Direct Tax | HMRC update rates and allowances

Direct Tax | HMRC confirm interest rate increases

Tax compliance

Tax | HMRC will not handle PAYE queries during SA peak

Tax | HMRC slashes access to helplines for seven weeks

Tax | Selling an unwanted Christmas jumper? Watch out for tax trap

Tax | How to handle tax returns for deceased individuals

Tax | Q&A: do I have to pay tax on office Christmas party?

Tax | Inverness Essex link for umbrella companies flaunting tax rules

Tax | HMRC refreshes IR35 guidance for employers

Tax | Filing deadlines: December 2023 - April 2024

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

Tax | Q&A: tax liability for directors working overseas

Tax | HMRC clarifies NIC reclaim rules on car allowances

Tax | PAYE only high earners removed from self assessment

Tax | Autumn Statement 2023: £150k cash basis threshold removed

Tax | Autumn Statement 2023: HMRC given extra £163m to tackle debt

Tax | HMRC targets landlords with property businesses

Tax | Q&A: company expenditure on director’s home

Technical Alerts

Direct Tax | Financial sanctions update

Direct Tax | Fair Tax Foundation provides 2021 update

Direct Tax | HMRC stakeholder digest update

Direct Tax | HMRC update UK–Guernsey double tax treaty information

Direct Tax | HMRC update UK–Isle of Man double tax treaty information

Direct Tax | HMRC update guidance on OI returns

Direct Tax | HMRC update guidance on genuine HMRC contact

Direct Tax | Case report: Taxpayers’ behaviour was careless not deliberate

Direct Tax | Revenue Scotland amends interest rates

Direct Tax | HMRC update organisation chart

Direct Tax | Case report: Parts of HMRC’s expert evidence ruled inadmissible

Direct Tax | Case report: Taxpayer ordered to disclose skeleton arguments to third party

Direct Tax | Case report: Tribunal cancels inaccuracy penalty

Direct Tax | HMRC update guidance on MTD for IT

Direct Tax | HMRC update rates and allowances

Direct Tax | HMRC confirm interest rate increases

Tax | HMRC slashes access to helplines for seven weeks