HMRC already has internal quality standard checks for the P35 Employer Annual Return (http://www.hmrc.gov.uk/manuals/pommanual/paye40050.htm) and has now announced that a similar quality standard is being introduced for the P11D Benefits and Expenses Return.

Continue reading


HMRC has announced a reduction in the official rate of interest from 6.25% to 4.75% from 1 March 2009.

Continue reading


The House of Lords decision in 2005 in the case Wilkinson v Inland Revenue raised issues concerning HMRC’s powers to make extra-statutory concessions.  Within its remit of collecting taxes, HMRC has “wide managerial discretion as to the best means of obtaining for the national exchequer from the taxes committed to their charge, the highest net return that is practicable having regard to the staff available to them and the cost of collection.”

Continue reading


Taxation of Benefits-in-Kind - HMRC reviews responses to payrolling consultation

UK flagIn December 2007, in a consultation document entitled Benefits in kind and expense payments in the payroll - a fresh approach, HMRC published proposals to
Continue reading