.png)
.png)
09 February 2016
Put your client admin into motion
- Draw employer clients’ attention to the guidance on payrolling benefits recently published by HMRC. In particular remind them that they must register with HMRC before 6 April to start payrolling benefi ts in 2016/17
- It is always worth emphasising to clients that they should keep proper records about the intended commerciality of a trade. A ‘gut feeling’ (according to the tribunal in Rowbottom) is not suffi cient to establish that a taxpayer is carrying on a trade with a view to the realisation of profits.
- Whatever we think about the latest taxpayer charter ensure that you and your staff understand it so that you can remind HMRC if necessary about the rights contained in it .
- When reviewing the source of interest bear in mind the Upper Tribunal’s...
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
