Employees

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The inaugural meeting of the taxman’s new employment and payroll group is set to be held on 4 December.

Trade bodies will be joined by software developers, small and large employers, and payroll bureaux to provide primary route through which the Revenue and other government departments will discuss PAYE operational issues with the employment and payroll sectors.

How to challenge fines for late submission of PAYE and CIS returns

The Office of Tax Simplification (OTS) has published a series of questions as part of its review of employment status.

The body says it is keen to receive comments on the complexities of employment status from businesses and individuals, as well as from representative groups and professional tax advisers.

Views are sought on changes to working patterns over recent decades, dealings with HMRC, and the tax system’s compatibility with employment law and current working practices.

Issue 18 in summary

Tax-debt recovery based on graduated scale

HMRC have announced the end of IR35 compliance checks, only two years after they were introduced.

The abolition of risk-based business entity tests (BETs) will take effect on 6 April 2015, following a review by tax professionals. The IR35 Forum, the Revenue’s external group of advisers on intermediaries legislation, found the voluntary checks – launched in 2012 – were not widely used and were not fulfilling their purpose of assessing whether or not IR35 applied to taxpayer firms.

PSC Photography Ltd (TC4039)

Is a privately-owned or company-owned car more tax advantageous?

G Forsyth (TC4029)

Employer Bulletin 50, the October 2014 edition of HMRC’s bi-monthly update, includes articles on issues including real-time information penalties, PAYE payment deadlines, vans benefit charge, the student loan threshold, and HMRC helplines. Extracts follow.