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Employees
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67
File on time!
End-of-year deadline approaches for employers
Guide to P11D
Downloadable 14-page supplement
Guide to P11D
Downloadable 14-page supplement
PAYE online
Draft regulations for compulsory online filing
Short-term business visitors
Part-day generally counts as a day of presence when computing 183-day period
Cantankerous canteen
HMRC are seeking to tax the benefit of meals purchased for employees when they were working late on the employer’s premises
New quality standard for P11D
HMRC aim to limit further contact with employers
Abuse of power?
IAIN MACLEOD reports on a conversation about ITEPA 2003, s 222
Small firms offered £75 to file online
Tax-free incentive to submit digital employer annual returns
Negative earnings
PETE MILLER considers employment losses and deductions and the rules in ITEPA 2003
Corporate tax avoidance
In £2.1bn-£6.6bn range, says Timms
Taxman issues firms with new codes
Online P9s sent out over seven days
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Readers’ forum: What does an entertainer do about VAT for gigs in Sweden?
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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