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A wide range of changes have been made to HMRC’s Employment Income Manual. The Manual is written principally for the benefit of tax officers but is also published on the Internet for the benefit of advisers and employers. Most of the changes simply reflect statutory and other adjustments that have already been announced over recent months. Some of the important changes in the context of payroll are summarised below, with links to the new text. Continue reading

Posted August 19th, 2009 | No Comments »

Employers and agents are being invited by HMRC to volunteer to participate in a study of how they “payroll” in practice in order to explore further the idea of collecting tax on benefits-in-kind and expenses through the payroll.

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Posted December 29th, 2008 | No Comments »

Manual. The Manual is published on HMRC’s website and is thus publicly available. When changes are made periodically to some of the Manual’s pages, the details are announced, allowing anyone interested enough to pore over the details to see how HMRC’s application of the Benefits legislation has been adjusted.

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Posted August 18th, 2008 | No Comments »