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PAYE revamp

ALEX BYRNE wonders if there is time left to kill off the real-time PAYE proposals

IT project has ‘potential to go horribly wrong'

Payroll Alliance seeks opinions of advisers and employers

CIOT doubt over real-time data flow

MIKE TRUMAN takes a cold, hard look at the hot tax topic of the past couple of weeks

IoD: central computer is unacceptable

Free-to-view vodcast from leading organisation

HMRC's business engagement team writes...

Nine documents for discussion and consultation

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Readers’ forum: Ticket sales: could agent be treated as principal by HMRC? Readers’ forum: How to treat basic loss and occupiers loss payments Readers’ forum: Split gift over two years Readers’ forum: When is a sacrifice not a sacrifice? New Queries: 22 January 2026

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NEWS

Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid Nearly half of inheritance tax paid in London and south east

Third slide

Deadline dates for February 2026

CASES

Liability of cooked rotisserie chickens Not all payments may have been remittances Mixed-use rates apply to apartment with storage unit Place of effective management was in the UK Taxpayer’s responsibilities presenting an appeal

MOST POPULAR

This week's opinion: 22 January 2026 Small income tax cut for lowest earners Cancellation of late filing and late payment penalties falls Cash ISA changes will be confusing Determining characterisation of earnings paid

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