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The new rules for expenses and benefits in kind

CJS Eastern Ltd (TC4404)

An avoidance scheme designed to exploit the employment allowance has been deemed by tax officials to be ineffective.

HMRC intend to challenge all uses of the arrangement, which the department claims “simply does not work”. Users are urged to withdraw.

HMRC have announced new fuel rates for company cars, to apply to all journeys on or after 1 June 2015 until further notice. Employers may use either the previous or new rates for...

This is a summary of issue 47 of Agent Update, HMRC’s bi-monthly news roundup for tax advisers

Digital agent engagement

Agents were invited in January to take part in a series of regional events with HMRC representatives.

Don’t simply follow past years’ P11Ds when preparing the latest forms

The Pensions Regulator has announced plans for a new auto-enrolment solution to help employers that currently use HMRC’s basic PAYE tools.

The proposals, set out in a consultation document, explain how pensions officials would prefer for employers to buy appropriate payroll software, rather than rely on the Revenue’s free offering, which will not be updated to provide automatic enrolment functionality.

Bluu Solutions Ltd (TC4300)

HMRC have clarified their position on the new intermediary reporting requirements for umbrella company workers, following enquiries from the Association of Professional Staffing Companies (APSCo).

The taxman’s system requires intermediaries to select from a list the reason why PAYE has not been applied. There are six categories:

A. Self-employed
B. Partnership
C. Limited liability partnership
D. Limited company
E. Non-UK engagement
F. Another party operated PAYE on the worker’s payments

The Bunker Secure Hosting Ltd (TC4349)

How the self-employed claim universal credit

HMRC have published Employer Bulletin 53. Extracts follow.

Reminders for the new tax year

The van benefit charge exemption for zero-emission vans is being phased out between April 2015 and April 2020. From 6 April 2015 a special low rate of 20% of van benefit charge will apply for zero-emission vans. This will increase each year until 6 April 2020 when it becomes the same as the full van benefit charge.

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