Technical News


Self Employed Doctors' Scottish Relocation Grants - Taxation treatment clarified: The Inland Revenue have issued the information below as of 8 September 2004. Legislation in 1993 reformed the tax treatment of employees whose employers provide help with relocation expenses. 

The Revenue have supplied us with a copy of their form TC846 'Request to reconsider recovery of tax credits'. This is available to download below or by going to the Revenue website at

Following discussions, the Inland Revenue have authorised us to publish the following clarification. The Revenue said:

The CIOT has been informed by the Inland Revenue that this exercise is shortly to take place as part of a programme to ensure that everyone in the industry understands and meets their obligations to apply the correct employment status to their workers.
The Revenue have identified from the data that they hold those contractors who are taxing, under the Construction Industry Scheme, subcontractors who appear to have the characteristics of an employee. 

The ATT put guidance up on their website on 24 March 2004 following discussions with the ASB. This information also appeared in the May 2004 issue of Tax Adviser. Please go to: ATT Guidance.