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The Finance Act 2009 provides HMRC with powers to impose penalties on employers and contractors in the Construction Industry Scheme that fail to make their monthly or quarterly payments of PAYE in full and on time. The new penalty regime will apply to all employers, irrespective of their size, and will replace the existing punitive surcharge regime that applies only to large employers, i.e. those with over 250 employers.
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Posted September 9th, 2009 | No Comments »
HMRC has published a series of ten fact sheets to help taxpayers understand the new compliance framework that has been introduced by means of the Finance Act 2008. Two new factsheets have been issued: Continue reading
Posted August 19th, 2009 | No Comments »
During 2008, HMRC consulted on the practice of employment businesses and “umbrella” companies to use overarching employment contracts to enable temporary workers to obtain tax relief on travel and subsistence expenses. Such contracts make it possible for tax relief to be obtained for costs incurred for commuting journeys, although such tax relief in not available under normal employment contracts.
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Posted August 12th, 2009 | No Comments »
A new series of fact sheets has been published to help individuals and businesses understand the changes to the compliance check regime that came into effect with respect to new compliance cases from 1 April 2009.
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Posted April 20th, 2009 | No Comments »
HMRC’s series of five short leaflets explaining what is expected of employers and contractors prior to and during compliance checks has been updated.
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Posted April 6th, 2009 | No Comments »
HMRC has appointed Judy Clements as the Adjudicator. She takes over from Dame Barbara Mills who has performed that role for the past ten years.
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Posted March 23rd, 2009 | No Comments »
HMRC’s new compliance powers come into effect from 1 April 2009, including the new penalty regime for incorrect PAYE and NICs returns. HMRC has made available what are described as new “e-learning” packages to help HMRC staff, agents and taxpayers understand the new provisions.
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Posted March 23rd, 2009 | No Comments »
Two weeks ago we described the new tribunal structure that replaces the General Commissioners and Special Commissioners appeal processes from 1 April 2009. Guidance for taxpayers who wish to have an HMRC decision reviewed or to appeal against a decision has now been published in Factsheet HMRC1 HMRC decisions-what to do if you disagree. The revised procedures apply only to decisions that are made on or after 1 April 2009.
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Posted February 16th, 2009 | No Comments »
The Tribunals, Courts and Enforcement Act 2007 makes provision for a new judicial and legal framework that brings together individual Tribunals into a new, unified tribunals structure.
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Posted February 2nd, 2009 | No Comments »
HMRC consulted on a package of proposals for its approach to payment, repayment and debt in June 2007. This resulted in legislation in the Finance Act 2008 for three of the proposals, namely, Continue reading
Posted December 8th, 2008 | No Comments »
