Consultation - Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35) | Tolley

Consultation - Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

Published on: 26 January 2024

Published by a

Specialist Tax Regulatory Materials

Article summary

Legislation has been included in Finance Bill 2024, clause 17 to give HMRC the power to make regulations to address the over-collection of tax in cases of non-compliance with the off-payroll working (IR35) rules. HMRC has now published draft regulations for consultation.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

News

Guidance

Popular Articles

Class 1 v Class 1A

Class 1 v Class 1AClass 1 and Class 1AClass 1 and Class 1A are the categories of NIC that can be charged on expenses reimbursed and benefits provided to employees. These classes are mutually exclusive. A benefit cannot be subject to both Class 1 and Class 1A NIC. Three requirements must be met

Corporation Tax

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more

Personal Tax

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more

��Ƶ