Existing employers with nine or fewer employees will be able to report PAYE information on or before the last pay day in the tax month until April 2016. This is narrower than the current relaxation, which comes to an end in April 2014, and applies to businesses with fewer than 50 employees.
Practitioner views on the impact of the Autumn Statement:
Your guide to the key measures
Jason Collins gives his predictions on what to expect from next week’s Autumn Statement.
The exchequer secretary to the Treasury, David Gauke, sets out the government’s three main priorities on tax.
HMRC is writing to employers to give them the opportunity to settle the tax arising on employer financed retirement benefits scheme (EFRB) arrangements set up for the employees. There are two possible routes for settlement:
…Hungary & Liechtenstein; personal service companies; Wales; toolkit survey; HMRC protocol; entertainers
Despite a recent discussion draft from the OECD, the difficulties of characterisation of termination payments paid to internationally mobile employees are likely to continue, James Hill explains.
HMRC’s original proposals for offshore employment intermediaries were shelved following consultation. Tracey Wright considers the impact of the department’s revised proposals.
From April 2014, the NIC employment allowance will come into force for UK businesses and charities, where NICs will be cut by up to £2,000.