Yau Wing Liu (TC4118)
So-called pay-day-by-pay-day (PDPD) provisions continue to be used by low-paid agency workers to obtain tax relief for travel costs, despite HMRC deeming such schemes non-compliant, according to the Low Income Tax Reform Group (LITRG).
The inaugural meeting of the taxman’s new employment and payroll group is set to be held on 4 December.
Trade bodies will be joined by software developers, small and large employers, and payroll bureaux to provide primary route through which the Revenue and other government departments will discuss PAYE operational issues with the employment and payroll sectors.
Basic rules for universal credit, and the complexities facing self-employed claimants
Calculating the high-income child benefit charge
Careless error penalties: their application and consequences
How to challenge fines for late submission of PAYE and CIS returns
The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status.
The body says it is keen to receive comments on the complexities of employment status from businesses and individuals, as well as from representative groups and professional tax advisers.
Views are sought on changes to working patterns over recent decades, dealings with HMRC, and the tax system’s compatibility with employment law and current working practices.
V Tee (TC4089)
M Bruce-Mitford (TC4067)
A problem for organisations that trade through charitable subsidiaries
Issue 18 in summary