Littlewood Hire Ltd (TC2975)
LexisNexis’s Payroll Alliance has launched an online survey on real-time information, after the payroll management information service’s members expressed concerns about adjustments they have had to make.
Download tables of the newest income tax allowances and National Insurance contribution rates
HMRC have confirmed that taxpayers in Scotland with benefit from an income tax break on their pensions at the local rate.
The announcement follows work between the department and pensions industry to identify ways to deliver Scottish basic rate relief through the relief-at-source (RAS) process.
The Scottish rate of income tax (SRIT) is expected to be implemented in April 2016, after being introduced in the Scotland Act 2012.
TBD Morris Environmental Ltd (TC3009)
Professional Golfers’ Association Ltd (TC2992)
Is the exemption for employee-shareholder shares effective for National Insurance purposes?
Lack of formal records is not always fatal to a claim for tax-free mileage allowance
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
HMRC guidance on the gift aid small donations scheme in relation to mergers of charities or community amateur sports clubs (CASCs) does not include specific reference to time limits – but they exist for new organisations to notify the tax authority if they want to take over a claims history after a merger.
The newly created body must make its application at least 60 days before its first gift aid claim or within 90 days after the date on which the current organisation began to carry on the activities of the previous one, whichever falls earlier.