Employment Taxes


The Chartered Institute of Taxation (CIOT) responds to the consultation document which sets out HMRC’s current thinking and approach to interpreting DAC6.

The Chartered Institute of Taxation (CIOT) responds to the consultation on a package of measures aimed at helping employers to help employees with health-related conditions and reduce ill health-related job loss.

The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation which will introduce off-payroll working rules to the private sector and amend the off-payroll working rules currently applying to the public sector from April 2020.

The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation replacing the existing concessionary treatment of payments or reimbursements of reasonable out-of-pocket expenses to voluntary office holders contained in HMRC guidance at EIM71100.

The Chartered Institute of Taxation (CIOT) sets out its response to the draft legislation introducing a new regime for calculating a car’s CO2 emissions (known as the Worldwide Harmonised Light Vehicles Test Procedure (WLTP)) for company car tax (CCT) purposes, which will apply to all cars first registered from 6 April 2020 onwards.

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.