EMI1 notifications move online

Last Updated: 26 September 2023

HMRC have recently announced the end of paper EMI1 notifications.

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Scotland: further (tax) challenges ahead

Last Updated: 26 September 2023

Following the successful of the "No" campaign, Scotland remains part of the United Kingdom. The government has already promised new devolved powers to enhance the Scottish Parliament and significantly these include extensive powers over taxation. Will Scotland now become a tax haven? 

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RTI all change: no penalties for SMEs until 6 March 2015

Last Updated: 26 September 2023

Great news for small employers (up to 49 employees): you will not be charged late filing penalties under PAYE Real Time Information (RTI) reporting until 5 March 2015. This change follows a recent relaxation for micro employers (1 to 9) employees which delays penalties for them until 5 April 2016. 

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Rangers EBT: HMRC to appeal

Last Updated: 26 September 2023

HMRC has been given leave to appeal the decision of the Upper Tier Tax Tribunal that payments made by the club to players via its employee benefit trust (EBT) were loans and not subject to PAYE. 

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Offshore consultations 2014

Last Updated: 26 September 2023

Two consultations on offshore evasion strategy have now closed, new measures are being introduced in 2015/16. The new measures include making a failure to declare offshore income or gains a criminal offence.

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Direct recovery of debts: sign the petition

Last Updated: 26 September 2023

The Government's proposal for Direct Recovery of [tax] Debts will allow HMRC a free hand to dip into taxpayer's bank accounts has met with united opposition from all of the tax and accountancy bodies. Simply put, HMRC makes too many mistakes to be trusted, and any power which allows the Government to circumvent the normal legal process of an open court hearing is not something that that a civilised Western society expects. Please sign the petition to stop this measure.

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  1. Direct recovery of debts: a power too far
  2. CIOT call to exempt small employers from RTI
  3. HMRC plans stealth changes to PAYE codes
  4. HMRC lists DOTAS numbers for Accelerated Payment
  5. HMRC prepares to take 'ingenious liberties' with Accelerated Tax Payments

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