Employment Taxes


The CIOT comments sent to HMRC 2 February on Simple Assessment.

The draft clause would treat an individual as UK domiciled for IHT purposes if they have been resident in the UK for at least 15 out of the previous 20 tax years, rather than the current 17 out of the 20 tax years ending with the tax year in question

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.