Employees

P Manduca (TC2648)

How should employees of offshore intermediaries be taxed?

Non-statutory business mileage deductions using the approved mileage allowance payments rates have been withdrawn along with agreements for board and lodging private use adjustments.

They have been replaced by simplified expenses rules as part of easier-to-follow legislation covering income tax for small businesses.

Firms can calculate allowable expenditure on vehicles using a flat rate based on mileage. The method of calculation must continue to be used for as long as the vehicle remains in the business once the rate has been used in relation.

Telfer v Sakellarios, Queen’s Bench Division

GR Solutions Ltd v CRC, Upper Tribunal (Tax and Chancery Chamber)

The Revenue’s full online suite of benefit and expense forms is now available, enabling employers to submit forms P11D, P9D and P11D(b).

Firms have had access since April to digital versions of No Return of Class 1a National Insurance Contributions  and Notification of Payrolled Benefits, and can now create amended forms P11D, P9D and P11D(b) and generate forms P11D and P11D(b) for expenses and benefits th at have been part payrolled.

McGovern v Compliance Officer for IPSA (TC2621)

C Flood (TC2665)

Taxman may cancel payer status

All Day Recruitment Services Ltd (TC2699)

HMRC are set to issue penalty letters to employers who took part in the real-time information (RTI) pilot and have not submitted a final full payment submission (FPS) or employer payment summary (EPS) for 2012/13.

The correspondences – set to be sent out from tomorrow (25 June) – are the equivalent of 2012/13 end-of-year penalty notifications.

Fines have been applied from 19 May 2013 to ensure RTI trialists are treated in the same way as non-pilot employers, according to the Revenue.

Hema Tailor (TC2614)