Employment not established
Is it time to replace the £30k tax exemption, as the OTS suggests, asks Peter Doyle, senior partner, Doyle Clayton
HMRC has announced that it will exempt small employers with fewer than 50 staff from being issued with automated PAYE real-time information (RTI) late filing penalties until March 2015. Those who employ 50 or more people will face penalties from 6 October 2014.
HMRC has advised that a ‘very small number of employers’ have been incorrectly sent an interim penalty warning letter when they have, in fact, submitted forms P11D(b) for the 2013/14 tax year.
Thomas Dalby (Gabelle) answers a query on a client that acquired, and now wishes to dispose of, a company with a UK-resident EBT holding a number of shares
HMRC has begun writing to employers that are currently in dispute over PAYE charges from their real-time submissions, apologising for the time taken to resolve these queries, and promising to ‘look into this matter’ and provide an update.
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