Income Tax

HMRC have published advice on the correct procedures to follow when a pensioner is moved from one PAYE scheme reference to another.

The first full payment submission (FPS) from the new reference must be submitted after the final FPS from the old reference has been sent.

Failure to follow the procedure may result in the Revenue setting up the new pension source as a secondary employment and issuing incorrect codes.

R Downward (TC2905)

A new service has been launched by HMRC to make matters easier for vulnerable individuals dealing with the tax department.

The deemed consent system for income tax enquiries aims to provide an informal channel for advisers to act on behalf of disable and disadvantaged clients in communications to the taxman

HMRC say they are aware of a tax error affecting recipients of disbursement from the Redundancy Payments Office (RPO) but will not make corrections unless asked to do so.

The RPO provides financial settlements to staff members of insolvent employers but does not operate a tax code on the payments, meaning only basic rate tax is deducted and workers often find they have paid tax excessively or erroneously.

HMRC might find Cotter is not the success they think it is

D Kishore (TC2855)

Trustees of PL Travers will trust (TC2830)

P Vaines (TC2965)

“Government needs to take measures to help rest of UK”

Proposals for offshore employment intermediaries are likely to create more problems than they solve

HMRC have yet to repay National Insurance contributions following the taxpayer’s victory in Total People

Restricted securities taxation as explained to students of Tolley Exam Training