Agent Update 114 available

HMRC has published the November Agent Update which provides technical news and reminders. Articles in this issue include an update on UK implementation of global tax reform property business arrangements involving hybrid partnerships (Spotlight 63) overlap relief and tips for when using the post rather than digital channels. Other articles are summarised below.

Relevant motoring expenditure

When employees use their own car for work relief from income tax and an equivalent disregard from class 1 National Insurance contributions can be due based on business miles driven.

HMRC’s recent loss in the Upper Tribunal in Wilmott Dixon and Laing O’Rourke has determined that the types of payments that can fall within the definition of relevant motoring expenditure is wider than HMRCs previous application.

Where car allowance payments have been made and National Insurance contributions have been...