Employees must reimburse their employers for any PAYE due on any notional payments made in the 2014/15 tax year within 90 days of the tax year end (section 22 ITEPA 2003). The deadline is 4 July.
Employment related securities: online filing, previously Form 42
Do you have any taxable events in terms of Employment Related Securites to report? This is a last chance reminder: it takes up to 7 days to register and the spreadsheet for events in 2014/15 must be filed by 6 July 2015.
Penalties: Schedule 36 information notices
What penalties apply if you fail to comply with an Information Notice request by HMRC? What are your rights of appeal?
Tax penalties: a club is not 'a person'
A community amateur sports club (CASC) is not a person under tax law, so it cannot be charged a tax penalty under section 98A TMA 1970.
Actor loses battle for tax relief for accommodation costs
In Tim Healy v HMRC [2015] TC04425 an actor was unsuccessful in claiming tax relief for renting a flat when working away from home. His admission that he wanted a spare room to accommodate potential guests meant that the expense was not "wholly and exclusively incurred" for the purpose of his business.
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