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Income Tax

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 that have been part payrolled.

McGovern v Compliance Officer for IPSA (TC2621)

C Flood (TC2665)

A limited company was formed to carry on the consultancy work of the client. The shares were issued equally to the client and his wife on formation

All Day Recruitment Services Ltd (TC2699)

Taxman may cancel payer status

Dr J Schonfield (TC2658)

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)

Employers using products from one particular software provider have received penalty warning notices from HMRC because they sent their end-of-year information on the wrong type of submission.

The problem affects businesses that:

A radical new approach to address high-profile tax avoidance

Reporting relaxation extended to April 2014

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