Employment Taxes


The Chartered Institute of Taxation (CIOT) has responded to the technical consultation on the draft statutory instrument, statutory notice, explanatory memorandum and tax information and impact note (TIIN) amending the eligibility rules for the Employment Allowance (EA), which were published on 25 June 2019. 

Chief Secretary to the Treasury Liz Truss was asked by Conservative MP Andrew Selous to make a statement on the implications for patients of the taxation of NHS pensions.

In response to questioning from the House of Lords Economic Affairs Committee the Financial Secretary revealed that he would shortly be announcing 'clarifications' to the loan charge, including a commitment that HMRC will not apply the loan charge to a tax year which was closed on the basis of fully disclosed information.

New legislation published today will make businesses and other organisations responsible for determining the tax status of the contractors they hire through their own companies and ensuring the necessary employment taxes are paid. Tax advisers are warning that unless there are significant improvements to HMRC’s Check Employment Status for Tax (CEST) tool the new rules1 will lead to uncertainty and protracted disputes.

The National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill completed its passage through the House of Commons this week. The Bill will introduce a limited class 1A employer charge on termination payments over £30,000 and on payments over £100,000 related to non-contractual sporting testimonials.

The CIOT comments on the HMRC consultation Off-payroll working rules from April 2020.

A committee of MPs passed the National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill without amendment on Tuesday (May 14th), including an evidence session with witnesses from CIOT among others.

CIOT representation to the public bill committee looking at the National Insurance Contributions (Termination Awards and Sporting Testimonials) Bill 2017-19.

The CIOT response to the HMRC call for evidence on Amendments to Tax Returns.

MPs got a final chance to amend this year’s Finance Bill with today’s report stage debate. Government amendments on intangible fixed assets and entrepreneurs’ relief were passed. A cross-party proposal to amend the Bill to hinder government preparations for a ‘no deal’ Brexit was passed. Another cross-party proposal for a review including consideration of the 2019 loan charge was accepted by the government.