We aim to keep you updated with all the latest relevant information that will be important for your business.
KPMG's Employment Taxes group helps organisations manage their payroll, benefits and expenses compliance risks as well as implement arrangements to reduce employment tax costs. In this section we aim to keep you updated with all the latest relevant information that will be important for your business.
If you want to know more, or would like us to consider any particular topics, please get in touch.
The festive period presents logistical challenges for CJRS claims – act now to avoid being caught out.
More corporate intermediaries could fall within ’IR35’ from April 2021. However, HMRC has recently clarified its position – what does this mean for you?
The CJRS has been extended to 31 March 2021, but the new scheme isn’t just a continuation of the old.
CJRS claims for periods ended on or before 31 October 2020 should be submitted, and any underclaims corrected, by 30 November 2020.
More corporate intermediaries could fall within ’IR35’ from April 2021. However, HMRC has recently clarified its position what does this mean for you?
The Chancellor has announced the introduction of the Job Support Scheme effective from 1 November 2020.
HMRC have announced a final deadline for submitting or amending JRS claims – employers should act now to ensure any underclaims are corrected in time
More detailed guidance on the JRB has been published – employers who intend to claim should take certain steps now.
HMRC publish guidance on R&D staffing costs for furloughed employees.
The JRS will now run until 31 October 2020, but some aspects will change from August. Updated guidance clarifies certain matters, including when overtime payments should be included in JRS reference pay.
HMRC publishes new guidance highlighting which expenses are taxable for employees working from home due to COVID-19.
Changes to the OPW rules have been delayed by a year. What are the practical implications for businesses?
Changes to the tapered allowance for pensions might mean that some employers need to take action.
The government has resumed the naming and shaming regime, but will introduce a series of changes to make compliance easier for employers.
HMRC’s draft guidance should assist organisations prepare for April – what are the main points
The government recently announced substantial increases to minimum hourly pay from April 2020 – what do employers need to consider?
HMRC has confirmed that Status Determination Statements (SDSs) issued prior to 6 April will be valid under the new rules.
HMRC is consulting on transfer of debt regulations as part of April’s ‘IR35’ reforms. What will these mean in practice?
The First Tier Tribunal (FTT) has found in favour of HMRC in the Root 2 Alchemy tax planning case.
The loan charge should not apply to loans entered into before 9 December 2010.
The government will review how the off-payroll working reforms will be implemented, but the go live date of 6 April remains.
From April 2020, electric cars will be free of company car tax – should you be electric too?
HMRC reminds employers that they should pay tax and National Insurance due under their PSA by 22 October 2019 (19 October 2019 if paying by post).
The Prime Minster has announced that the loan charge legislation will be reviewed.
HMRC has published new and updated guidance to support implementation of the reformed off-payroll working rules from April 2020
The government has published its final proposals for reforming the off-payroll working rules. What should you do now?
What should you do if someone claiming to be a former employee asks you to confirm that you’ve accounted for the loan charge?
HMRC’s consultation on off-payroll working closed on 28 May – read our insights on what organisations should be doing now.
The way people work has changed more dramatically over the past few years than in the past few centuries. But tax legislation has not kept up with this – yet. Are you ready?
Using technology to help improve compliance and reduce the administration burden of end of year reporting.
KPMG has submitted its response to the Government consultation on the operation of NMW for salaried workers and salary sacrifice schemes.
The Government’s consultation on off-payroll working runs until 28 May 2019 – what does the proposed new regime look like?
HMRC has written to Higher Education (HE) and Further Education (FE) employers notifying a change in practice concerning employees’ living accommodation.
The lack of HMRC guidance on what the Mencap decision means for the SCCS may cause confusion for employers – this is what they need to know
The Government’s report on NMW compliance and enforcement in 2017/18 makes interesting reading – what should employers take from it?
KPMG has submitted its views on HMRC’s consultation on off-payroll working in the private sector.
KPMG has responded to HMRC’s consultation on the tax and administrative treatment of STBVs from overseas branches
A new OTS paper explores simplification for self-employed digital platform workers – including tax withholding by the platform operator.
HMRC has published research that evaluates how tax advantaged EMI options are delivering for businesses.
First Tier Tribunal (FTT) holds that waiving loans to close companies’ directors who were also participators was taxed as earnings
The Government’s long awaited consultation on off-payroll working in the private sector was launched on 18 May.
Childcare Voucher (CCV) schemes which closed to new entrants on 5 April 2018, and did not reopen, will retain their income tax and NIC advantages.
HMRC’s efforts to reduce the administration burden on employersmeans greater reliance is placed on employers having robustcontrols in place to achieve PAYE and NIC compliance.
The RTC rules may impose significant penalties on employment related-trusts which fail to correct by 30 September 2018.
HMRC enforcement teams have launched a campaign to review the employment status of locums.
Termination payments that currently qualify for the £30,000 tax free amount and are paid free of NIC might not qualify for this treatment from 6 April 2018. This article discusses what employers will need to consider moving into the new tax year.
The Government proposes to extend its support for self-funded training to encourage investment in skills and life-long learning. Comments are requested on its current objectives, and how the proposed changes should best be structured.
A summary of KPMG's response to HMRC’s recent consultation.
HMRC has confirmed that secondary legislation will be laid to impose NIC on the Post-Employment Notice Pay element of termination payments
Scottish taxpayers will be subject to new Starter and Intermediate rates. The higher and top rates will increase to 41% and 46%. Employers should consider the practical implications.
HMRC has confirmed its interpretation of the commencement provisions for the new rules on non-contractual pay in lieu of notice.
On 17 December 2017 HMRC released amended factsheets in order to reflect a change in policy regarding behaviour-based penalties.
The GAAR advisory panel has recently published its first opinion in a case of employee reward involving gold bullion.
HMRC will refund certain voluntary payments made on or after 16 March 2016 concerning loans made in unprotected years.
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