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Employees

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Loan charge awareness letters sent to 40,000 people
In response to requests made under the Freedom of Information Act, HMRC stated it has sent awareness letters to 40,780 people in and outside the UK since November 2017 to tell them...
11 Feb 2019
Whether there was a contract of service or for services premium icon
Petrol Services Ltd (TC6907)
11 Feb 2019
More time for some to pay the loan charge premium icon
Some contractors who settle their use of loan schemes will have more time to pay the tax due.HMRC has amended the guidance for contractors who wish to settle their tax affairs...
04 Feb 2019
Penalties for failure to file nil returns premium icon
Tarrant Howl Ltd (TC6788)
28 Jan 2019
Coding notices delayed premium icon

Pay As You Earn (PAYE): service availability and issues.

24 Jul 2018
State aid approval renewed for EMI schemes premium icon

Enterprise management incentive scheme receives state aid approval from the European Commission

16 May 2018
Warning on tax advantages as state aid approval for EMI share options expires premium icon

Employment related securities bulletin No 27 (April 2018)

10 Apr 2018
ATT urges Treasury to re-focus review towards un-reimbursed costs premium icon

The Treasury should focus on ensuring employees can claim tax relief more easily.

08 Aug 2017
Holiday pay implications for workers in the gig economy premium icon

Compatibility with EU law has been called into question.

27 Jun 2017
Deadline extended for employment-related security returns premium icon

Employment-related securities service in difficulties.

27 Jun 2017
Trivial benefits: draft guidance published premium icon
Comments are invited on draft guidance.
23 Feb 2016
Employer Bulletin 57 published premium icon

Latest edition is now available.

12 Jan 2016
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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 New Queries: 14 May 2026
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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
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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
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