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Action points,issue 4547

26 April 2016
Issue: 4547 / Categories: For Action

Put your client admin into motion.

  • According to HMRC there is some confusion among employers about when employees’ travel expenses should be subject to tax and National Insurance contributions. It may be worth writing an article on the subject for the local press.


  • Tell clients to keep detailed records of information they have received from HMRC in response to questions they have asked for example during a compliance visit or in a telephone call given the First-tier Tribunal’s decision in Avicenna (TC4820) which accepted that the Revenue had given the taxpayer incorrect advice.


  • Accelerated payment notices must be dealt with speedily. Should a client receive one make sure first that it is correctly issued and if it is discuss with the client how they will pay it. It may be possible to obtain an instalment arrangement with HMRC.



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