HMRC contact information
HMRC contact information, including telephone numbers, online options and postal addresses, together with tips.
Expert commentary and practical guidance from ICAEW related to the taxation of benefits and the treatment of expenses under the UK tax regime
ICAEW's Tax Faculty produces TAXguides to provide practical support on technical areas of tax
A new regime for taxing termination payments was introduced from 6 April 2018. TAXguide 06/19 sets out a number of questions in relation to the changes, with answers provided by HMRC.
Highlights from the broader tax news for the week ending 19 June 2024, including: a malware warning from HMRC; help from HMRC with submitting forms P11D and P11D(b); and developments in international tax.
HMRC has announced that employers must payroll benefits in kind from April 2026. In this article, Michael Nicolaides and Kym Wise consider what we do and do not know about HMRC’s plans, and how employers can begin to prepare for the changes.
It is now possible for agents to register with HMRC for benefits-in-kind (BIK) to be taxed through their client's payroll for 2025/26 onwards.
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
When devising healthcare policy, the government needs to take a holistic approach. This includes considering the trade-off between the cost of tax reliefs now with the reduction in spending in the future on healthcare and health-related social security benefits.
Peter Bickley shares his thoughts on the advantages and considerations when payrolling benefits.
Reforms to the tax treatment of EOTs and EBTs proposed in the paper are intended to focus the rules more effectively on the policy objectives of rewarding employees and encouraging more employee engagement. Another objective is to prevent tax advantages being obtained through the use of these trusts outside their intended purposes.
While a lot of the material published on 18 July was expected, there were some surprise announcements including planned administrative changes to the high income child benefit charge.
This webinar from the Tax Faculty will relay the practical implications of the payrolling of benefits in kind.
This webinar from the Tax Faculty will provide an update on all the recent and upcoming changes to payroll, rewards and employment taxes in 2024/25.
Accompanying slides for the Taxation of company cars webinar broadcast on 28 February 2024.
In this webinar from the Tax Faculty, employment tax experts Kate Upcraft and Ian Holloway provide an update on the key changes in the employment tax arena for 2022.
This webinar Kate Upcraft will provide an update on the key changes in employment tax for 2021.
This webinar from the Tax Faculty provides a round up of all the measures that are under review and subject to consultation, and how the faculty will be responding.
Questions and answers on UK tax issues and trends from the ICAEW Tax and VAT Helpline, a subscription service provided by Markel Tax.
FAQ on whether a self-employed client who has paid voluntary class 2 NIC, to get access to contributory benefits and state pension credit, must pay the higher Class 3 NIC voluntary rates when class 2 is abolished in April 24.
FAQ on the January 2024 reduction in the rate of National Insurance Contributions (NIC).
FAQ about whether a client becomes liable to Class 1 National Insurance Contributions (NIC) on the write-off of a loan or advance to a participator.
FAQ on whether that it is correct that payroll software is applying the new NIC threshold to a June 2022 salary payment, event though the new thresholds are not meant to apply until 6 July 2022.
Markel Tax FAQs are correct at the time of going to press. To check current validity, please call the ICAEW Tax and VAT Helpline.
Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising around 80 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Accounting and Tax Service.
Chapter containing advice on remuneration strategies and tax planning, written for anyone who advises or runs a family or owner-managed company.
Chapter containing tax planning advice on extracting funds, written for anyone who advises or runs a family or owner-managed company.
Chapter containing advice on providing shares to employees, written for anyone who advises or runs a family or owner-managed company.
Tax rates and tables updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024.
Tax rates and tables for pensions and investment schemes, updated to reflect measures announced in the Spring Budget on 6 March 2024 and changes proposed in the Spring Finance Bill 2024. Helpful additional commentary is included with the rates and tables.
Guide to the tax and legal issues concerning the acquisition of shares by employees in their employer company.
Clearly laid-out chapter on expenses, covering tax issues relating to UK employers and their staff.
A chapter on the taxation of company cars and vans, covering tax issues relating to UK employers and their staff.
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A representation dated 11 October 2023 to a consultation published by HM Treasury and HM Revenue & Customs on 20 July 2023.
A representation dated 27 September 2023 to a consultation published by HMRC on 18 July 2023.
A representation dated 22 August 2023 to a consultation published by HM Treasury on 5 May 2023.
Text of letter sent on 19 December 2022 to HMRC about form P11D employer annual return of employee expenses and benefits.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Government guidance on individual expenses and employee benefits presented in an A-Z list
Guidance on the treatment of company expenses for self-employed taxation explaining different categories of allowable business expenses.
Information aimed at employees about tax on taxable benefits such as company cars, accommodation and loans provided by employers.
Guidance on how to report expenses and benefits provided to employees or directors, explaining which benefits can be payrolled, how to work out the cash equivalent, salary sacrifice, pay periods, situations where the employee pays towards the cost of the benefit, and where an employee’s tax is more than 50% of their pay.
Guidance on the tax, National Insurance and reporting obligations for employers providing expenses and taxable benefits to employees on a wide range of topics.
Overview providing guidance on tax and National Insurance on expenses and employee benefits, covering the procedure for submitting a P11D form, deadlines, record keeping, and exemptions and dispensations.
A list of software suppliers offering simple record keeping applications for cash basis and simplified expenses.
Policy paper describing further measures to be implemented in Finance Bill 2017-18 to prevent the future use of disguised remuneration schemes and introduce new charges on disguised remuneration loans regarding self-employment taxation.
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