HMRC publish a range of factsheets that can be issued to taxpayers during a compliance check. There are various rules and powers which apply to HMRC compliance checks (formerly known as enquiries, visits and inspections) across almost all taxes administered by HMRC. These rules include the alignment of time limits for making tax assessments and

The Employment Rights Act 1996 (Itemised Pay Statement) (Amendment) (No.2) Order 2018 has now been made. With effect from 6 April 2019, the Order will amend the Employment Rights Act 1996 so that every “worker” will have the right to be issued with a written itemised pay statement, or pay slip, at or before the

New anti-avoidance legislation came into effect on 17 July 2014 giving HMRC significant powers to demand upfront payment of disputed tax from taxpayers using avoidance schemes. This means that taxpayers that have used a tax avoidance scheme, may have to make a payment of the amount that relates to their use of the scheme, before

The Equality and Human Rights Commission (EHRC) has confirmed that it will commence its investigations into those employers who have failed to comply with their gender pay gap reporting obligations at the beginning of June 2018. On 9 April 2018, the EHRC wrote to all employers that the Government Equalities Office believed to be in

A UK non-resident that sells UK residential property, needs to deliver a non-resident CGT (NRCGT) return within 30 days of selling a relevant property. The return must be made whether or not there is any NRCGT to be paid, if there is a loss on the disposal, and even where the taxpayer is due to

The Information Commissioner’s Office (ICO) has announced that it has produced a lawful basis interactive guidance tool to assist businesses in determining which lawful basis is appropriate for their data processing activities. The tool requires businesses to answer a set of questions and it then provides an indicative rating for each lawful basis, i.e. whether

1 May 2018 – Due date for corporation tax due for the year ended 30 July 2017. 19 May 2018 – PAYE and NIC deductions due for month ended 5 May 2018. (If you pay your tax electronically the due date is 22 May 2018) 19 May 2018 – Filing deadline for the CIS300 monthly

Authorised Economic Operators (AEO) is a recognised quality mark of businesses customs control and operating procedures. Businesses that are actively involved in international trade and hold the AEO standard, can in many cases fast-track shipments by reducing the number of safety and security checks performed by HMRC and other EU tax authorities. The AEO status became

The UK government and EU leaders have now reached an agreement in principle on the rights of EU nationals living in the UK once the UK has left the EU on 29 March 2019, including an agreement on the “implementation period”, which will run from 30 March 2019 to 31 December 2020. Firstly, during the

In certain circumstances when HMRC is unable to collect outstanding debts, taxpayers may be visited by debt management and banking field force collectors. These visits can take place at a taxpayer’s home or business premises. Advance warnings are made to taxpayers to inform them that a visit may take place to arrange collection of an