Employees

New PAYE payment booklets for 2014/15 will be issued between 14 December 2013 and 31 March 2014, HMRC have said, with the result that the department will be unable to issue the 2013/14 equivalents.

Requests for a 2013/14 booklet made between 14 December 2013 and 17 January 2014 will be settled by 27 January 2014. Requests made from 20 January 2014 will be handled normally.

Employers who have a payment to make by19 December 2013 and/or 19 January 2014 should use the online facilities to make payment if they do not have a payslip, said the Revenue.

HMRC seek views on revamped direct collection rules

National Insurance; capital gains tax; social investment tax relief; creative industries; avoidance; Charity Commission

D McWhinnie (TC2977)

HMRC have published two draft documents as part of the National Insurance (NI) Contributions Bill: arrangements for claiming the employment allowance from 6 April 2014, and regulations for offshore employers and oil and gas workers on the UK continental shelf.

The arrangements set out how employers will be able to claim the allowance of up to £2,000 against their secondary class 1 NI liability.

A client works as a surveyor, his income substantially from one customer

A client runs a consultancy business through a limited company. The PAYE scheme has been cancelled, so could his National Insurance contribution record be protected by the payment of class 2 rather than class 1 contributions?

The cases of  Tower Radio  and Aberdeen Asset Management are further evidence of  a shift in the courts against avoidance

Employers are being given the chance to settle open enquiries into the use of employee-financed retirement benefit schemes (EFRBS) arrangements by agreement and without needing to take part in litigation.

Firms have until 31 December 2013 to consider the two options offered by HMRC:

HMRC say they are aware of a tax error affecting recipients of disbursement from the Redundancy Payments Office (RPO) but will not make corrections unless asked to do so.

The RPO provides financial settlements to staff members of insolvent employers but does not operate a tax code on the payments, meaning only basic rate tax is deducted and workers often find they have paid tax excessively or erroneously.

“Government needs to take measures to help rest of UK”

A medical consultant owns two cars that are used for business purposes. His wife, who assists in the business and receives a £15,000 salary, is insured to drive these cars and HMRC are contending that a car benefit arises on one of them