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Following consultation during 2008, HMRC announced at the time of the 2009 Budget that one of the proposed approaches to minimising potential debt problems for taxpayers, known as “Managed Payment Plans”, could not be introduced before April 2010 due to the need to make system enhancements.
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Posted February 4th, 2010 | No Comments »
A draft statutory Order has been published in order to bring into force, from 6 April 2010, the new penalty regime for employers who fail to make their monthly or quarterly payments to their Accounts Office on time and in full. The Order was published for comment so the date is subject to final confirmation.
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Posted January 15th, 2010 | No Comments »
On 1 January 2010, the Revenue and Customs Prosecutions Office (RCPO) merged with the Crown Prosecution Service (CPS) and became the Revenue and Customs Division (RCD) of CPS.
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Posted January 15th, 2010 | No Comments »
To advise employers of the implications of the new penalty rules for late payments, HMRC has published basic guidance notes and provided a series of “frequently asked questions”.
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Posted December 23rd, 2009 | No Comments »
From the start of the 2010/11 tax year, a new penalty regime will apply to all employers who do not make their monthly or quarterly payments to the Accounts Office on time and in full. It replaces the current surcharge regime that applies only to large employers, i.e. those with over 250 employers, although large employers will still be required to pay electronically.
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Posted December 9th, 2009 | No Comments »
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 »
