The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2011/729, make several changes to the PAYE regulations including provision of a definition for the additional rate of income tax and provision for HMRC to an in
The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2011/729, make several changes to the PAYE regulations including provision of a definition for the additional rate of income tax and provision for HMRC to an individual of an amended PAYE code by telephone.
The National Insurance Contributions Credits (Miscellaneous Amendments) Regulations, SI 2011/709, end awards of ‘starting credits’ for the tax year in which people reach age 16 and the two following tax years, and introduce credits in respect of a claim for a basic state pension or bereavement benefits for specified adults who provide care for children under 12.
The Social Security (Contributions) (Amendment No. 3) Regulations, SI 2011/797, amend the principal regulations (SI 2001/1004). They:
provide for the repayment of Class 1A NICs paid on an amount treated as earnings which is now exempt from income tax;
provide that those liable to pay Class 2 NICs must make such payments on or before 31 January and 31 July each year; and
introduce a disregard in the calculation of an employed earner’s liability to Class 1 NICs in respect of subsistence allowances paid to persons seconded as experts by their employer to specified bodies of the EU located in the UK.
The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations, SI 2011/725, amend the additional amount that a small employer may recover from HMRC in respect of SMP paid to employees.
The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2011/729, make several changes to the PAYE regulations including provision of a definition for the additional rate of income tax and provision for HMRC to an in
The Income Tax (Pay As You Earn) (Amendment) Regulations, SI 2011/729, make several changes to the PAYE regulations including provision of a definition for the additional rate of income tax and provision for HMRC to an individual of an amended PAYE code by telephone.
The National Insurance Contributions Credits (Miscellaneous Amendments) Regulations, SI 2011/709, end awards of ‘starting credits’ for the tax year in which people reach age 16 and the two following tax years, and introduce credits in respect of a claim for a basic state pension or bereavement benefits for specified adults who provide care for children under 12.
The Social Security (Contributions) (Amendment No. 3) Regulations, SI 2011/797, amend the principal regulations (SI 2001/1004). They:
provide for the repayment of Class 1A NICs paid on an amount treated as earnings which is now exempt from income tax;
provide that those liable to pay Class 2 NICs must make such payments on or before 31 January and 31 July each year; and
introduce a disregard in the calculation of an employed earner’s liability to Class 1 NICs in respect of subsistence allowances paid to persons seconded as experts by their employer to specified bodies of the EU located in the UK.
The Statutory Maternity Pay (Compensation of Employers) Amendment Regulations, SI 2011/725, amend the additional amount that a small employer may recover from HMRC in respect of SMP paid to employees.
