Action points

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• HMRC are inviting employers to settle enquiries concerning unapproved pension schemes without litigation. Given the complexity of such cases it may be worth considering the options but it will be important to negotiate to achieve the best terms possible.
   
• Where clients have employees who are eligible for expenses for cleaning work wear make sure they tell them that they can claim the standard allowance agreed with representative bodies or the actual cost if they maintain records.  
   
• Keep clients fully aware of when their tax and National Insurance liabilities become payable and the potential interest and surcharges than can apply if these...