Weekly roundup of HMRC post-Brexit import, export and customs guidance: 13 February 2023

Published on: 13 February 2023

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Specialist Tax Regulatory Materials

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Weekly roundup of HMRC post-Brexit import, export and customs guidance: 13 February 2023.

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

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Guidance

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Employment Tax

Payroll record keeping

Payroll record keepingUnder SI 2003/2682, reg 97, “...an employer must keep, for not less than 3 years after the end of the tax year to which they relate, all PAYE records which are not required to be sent to [HMRC]...”. Reasons for keeping the records include:•being able to calculate tax and

14 Jul 2020 12:52 | Produced by Tolley in association with Ian Holloway Read more

Employment Tax

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Maintenance payments

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

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