Would the gift of a house to an employed friend be a taxable benefit in kind?
HMRC have published more details on the information that employment intermediaries will be obliged to provide from next month.
Staffing agencies and similar firms will have to submit an online report to the Revenue every three months, providing details of supply workers for whom they do not operate PAYE on payments.
The first report is for the period 6 April to 5 July, and must reach HMRC by 5 August. A template is included in the official guidance, along with instructions on how to complete the form.
Tower Radio Ltd; Total Property Support Services Ltd v CRC, Upper Tribunal
Tax of non-UK residents who carry out work here but live in Bermuda
Edition in summary
M Macklin v CRC, Upper Tribunal
Employers will not incur penalties for delays of up to three days in filing PAYE information, HMRC have confirmed.
There will be no changes to the submission deadlines, and employers with fewer than 50 employees will still be subject to late-filing fines from 6 March. But late-payment sanctions will be reviewed on a risk-assessed basis, rather than issued automatically.
The Revenue intends to next month close about 15,000 PAYE schemes that have not made a report since April 2013 and appear to have ceased, in an effort yo prevent unnecessary penalties being issued.
M Allan v CRC, Upper Tribunal (Tax and Chancery Chamber)
Is there a relatively easy way to include hassle-free claims for protective clothing?
HMRC have backtracked on their ambition to temporarily withhold details of PAYE code changes from workers.
HMRC have taken the latest step in their review of the use of overarching contracts (OACs) in the temporary labour market to take advantage of rules for travel expenses.
Revenue officials believe the use of OACs by some employment businesses and umbrella companies allows temporary workers to benefit from tax and National Insurance relief on home-to-work travel expenses