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The latest developments in our campaign to create better tax knowledge among MPs

HMRC have issued a consultation on two aspects of partnership rules, with the intention of removing the presumption of self-employment for some limited liability partnership members to tackle the disguising of employment relationships, and to counter the manipulation of profit and loss allocations.

Incorrect real-time information tax codes are being issued for businesses that have submitted employer alignment submissions (EAS) or full payment submissions (FPS) that are incomplete or partial.

Examples include where an employer:

Public Accounts Committee confirms findings of audit office

The Public Accounts Committee is wrong about the loaning of tax advisers to HMRC

HMRC have issued clarification of the requirements of operating annual PAYE schemes in the real-time information (RTI) system.

The Revenue is unable currently to process requests from employers hoping to move to paying annually and register as an annual scheme, or to change their payment frequency. The publish a message on its website when the issue has been fixed.

For a PAYE scheme to be considered annual, it must meet the following requirements.

O’Flaherty v CRC, Upper Tribunal (Tax and Chancery Chamber)

Letter from office chair Jacks offers corrections

President Coleclough criticises government's “slapdash approach”

MPs ought to actually look at the provisions of the Finance Bill rather than just use them to score political points

An athletic look at the taxation of non-resident sportspeople’s endorsement income

MPs ought to actually look at the provisions of the Finance Bill rather than just use them to score political points