½Û×ÓÊÓÆµ

Tax News

Coronavirus Job Retention Scheme (CJRS): Updates on no right of appeal and non-monetary benefits

Published on: 05 February 2021
Published by a

Specialist Tax Regulatory Materials

news-detailpage-img

Article summary

HMRC has updated its collection of guidance on the Coronavirus Job Retention Scheme (CJRS) confirming there is no right of appeal for taxpayers who are ineligible for the CJRS. Information has also been added in relation to non-monetary benefits and employer pension contributions under salary sacrifice schemes.

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

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

Read more Read more

Payments on account (POA)

Payments on account (POA)This guidance note provides and overview of the payments on account regime (POA). More in depth commentary can be found in De Voil Indirect Tax Service V5.110.What are payments on account?VAT registered businesses with an annual VAT liability of more than £2.3m are required

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Long service awards

Long service awardsEmployee recognition by an employer can be an important motivational tool, as well as having a positive effect on retention. Most employer awards made to an employee are treated as taxable earnings under ITEPA 2003, s 62 or as a benefit under ITEPA 2003, s 201 because they are

14 Jul 2020 12:11 | Produced by Tolley Read more Read more