HMRC have recently announced the end of paper EMI1 notifications.
Scotland: further (tax) challenges ahead
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?
RTI all change: no penalties for SMEs until 6 March 2015
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.
Nichola's SME tax w-update 4 Sept 2014
Good morning
This time we have a "back to school" special: a gentle reminder of what's new in the 2014 Finance Bill and what topics are currently under consultation, and at last a bit of good news on RTI. I have to say "thank you" to HMRC for listening to our concerns about RTI. Great news that micro businesses need only report RTI monthly until 2016. This means that they can ignore the "on or before payment rule" until then.
RTI: Micro-employers' exemption ended in April 2016
Real-Time Information (RTI): HMRC allowed micro-employers to file monthly until April 2016.
Rangers EBT: HMRC to appeal
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.
Page 172 of 180