The final nail in the coffin for salary sacrifice…well almost!

In the Autumn Statement 2015 the government announced that it would be monitoring the use of salary sacrifice arrangements and at Budget 2016 said it was considering limiting the range of benefits that attract tax and National Insurance Contributions (NICs)...

Self-certification of expenses and benefits included on the PAYE Settlement Agreement?

HMRC has this week (9 August) issued a consultation document which sets out the proposals to reform the PAYE Settlement Agreement (PSA) process to: make it simpler for both employers and HMRC to administer PSAs; and to provide greater clarity...

HMRC open consultation on changes to the employment allowance

Currently, the employment allowance entitles a broad range of employers to benefit from a reduction of up to £2,000 per year to their liability to employers’ NIC, with the allowance rising to £3,000 per annum from April 2016.   HMRC have...

Deemed domicile does the condoc-ey cokey

The Treasury consultation document, Reforms to the taxation of non-domiciles came and went briefly on 22 September and has now reappeared. Apart from changes of dates, including the deadline for responses, nothing has changed, not even the typos. Deemed domicile...

HMRC Target The Pockets Of Tax Avoidance Schemes Users

1. A consultation document (condoc) was published on 24 January 2014 following announcements in the 2013 Autumn Statement. The purpose of the condoc is to change the economic incentives to avoid tax and promote tax avoidance and contains proposals for...