Employment Taxes


The BEIS and Work and Pensions Committees continued their inquiry into the Taylor Review. Professor Sir David Metcalf CBE, Director, Labour Market Enforcement, was the sole person giving evidence on this occasion. His office is made up of a small team of eight people, which reports to the Home Office (responsible for the GLAA, the Gangmasters and Labour Abuse Authority) and BEIS.

The CIOT's Low Incomes Tax Reform Group (LITRG) has welcomed the announcement by the Government that there will be a one year delay before the removal of Class 2 National Insurance Contributions (NICs) in order to enable consultation on the impact of its abolition on the self-employed on low incomes.

A live blog on report stage and third reading debate on the floor of the House of Commons, which took place between 1.25pm and 5.20pm on Tue 31 Oct. Debate focused on amendments on deemed domicile, termination payments, quarterly reporting and digital record-keeping and treatment of chargeable gains on commercial property by persons with foreign domicile. Government amendments were passed and opposition amendments were defeated.

The CIOT comments sent to HMRC on FB17-18 Employment income provided through third parties - CIOT comments

The CIOT comments sent to HMRC on FB17-18 Termination payments.

Below are the briefings / submissions produced on the current Finance Bill by CIOT. Generally speaking documents were provided to Labour and SNP spokespeople as briefings but also made as formal submissions to the Public Bill Committee. 

A liveblog on the first sitting of Finance Bill Public Bill Committee. Clauses 1-9 were approved, covering topics including the new income tax exemption for pensions advice, changes to the Money Purchase Annual Allowance, a reduction in the nil rate for dividend income and a legislative fix to the disproportionate tax charges that can arise from partial surrenders of life insurance policies.

The growth in self-employment and the rise of the ‘gig economy’ was one of the hot topics on the fringe at this year’s Conservative Party conference. Employment Minister Damian Hinds was among those exploring the issue at a joint CIOT/IFS event.

A big talking point at the Labour conference this year was the growth in people working for themselves or in insecure employment, and what this means for the tax take and workers’ rights

The Chartered Institute of Taxation (CIOT) is calling on the Government not to abolish income tax relief for legitimate work-related expenses for which they are not reimbursed by their employer.