It's official: RTI is confusing for small employers. HMRC have published new Real Time Information (RTI) research findings; “Managing Pay As You Earn in real time: challenges faced by micro-employers”. This looks at what drives reporting errors and how HMRC can help micro-employers meet RTI reporting requirements.
Nichola's SME Tax w-update 15 September 2016
A Scottish approach to taxation call for evidence
The Scottish Parliament has published a consultation: 'A Scottish approach to taxation call for evidence' ahead of developing a new approach to taxation.
Change in flat rate scheme percentage can be backdated
In JJK Engineering Ltd v HMRC [2016] UKFTT TC05351 the First Tier Tribunal (FTT) allowed the company to backdate the change to their business category from "Architect, civil or structural engineer" to "Any other activity not listed elsewhere”.
Autumn Statement date announced
Chancellor Philip Hammond will deliver his first Autumn Statement on Wednesday 23 November 2016, this will outline proposals for Budget 2017.
No Class 1A NIC liability? Tell HMRC online
Employers and agents no longer have to submit a paper form P11D(b) to HMRC if they have not submitted any P11D forms.
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