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Employees
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67
Getting from A to Z
CHRIS WILLIAMS provides a road map to the recently introduced rules on disguised remuneration
Evidence sought on IT/NICs ops merger
Integration has potential to remove economic distortions, say ministers
End-of-year reconciliations begin in July
HMRC will deal with overpayment cases first
Time penalty
Time Together (TC1091)
PAYE issues with student loans
Advisers respond to Payroll Alliance
P11D deadline approaching
HMRC explain common reasons for rejection
Settle that liability
An employee is leaving his job in the near future and related to this his employer is settling various pecuniary liabilities on his behalf. Should the PAYE be collected from other payments to the employee?
SMEs demand reduction of tax burden
'Rate of employers NICs stymieing job creation'
Payments are taxable
Lars Sjumarken (TC914)
A worried man
'Dr Wald should appeal as a point of principle'
IR35 forum
HMRC refute accusation of inconsistency
Evidence is unconvincing
A Ryan-Munden (TC889)
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
Readers’ forum: Can gifts under payroll giving be backdated?
Readers’ forum: Farmhouse refurbishment
Readers’ forum: Expenditure out of capital
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NEWS
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Charities and not-for-profit sector in focus
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime
MTD update: 14 May 2026
DEADLINE DATES
Deadline dates for June 2026
CASES
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Exception days were allowable
Link to final consumer was too remote
Caring for cattle was a single composite supply
Inadequate steps taken to register with HMRC
Football referees are not employees
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Charities and not-for-profit sector in focus
This week's opinion: 14 May 2026
No leeway on due dates for submission of VAT returns
Falling fuel duty receipts and rising costs
Paying SDLT is an interaction for registration regime