Employment Taxes


The CIOT comments sent to HMRC 8 January 2016 on Withdrawal of ESCs: BIM66301 – Remuneration of sub-postmasters.

On 26 November 2015 HMRC published a technical consultation on draft regulations to exclude limited companies where the director is the sole employee from claiming the NIC Employment Allowance from April 2016.

A significant change to HMRC’s guidance at RDRM33170 was announced in HMRC’s ‘What’s New’ on 4 August 

The CIOT comments sent to HM Treasury 18 December 2015 on Travel and Subsistence.