0T again, holidays, car reporting, maternity rights, P800 latest, automatic enrolment, UK discriminates, CIS penalties, childcare tax relief
Thursday, November 4th, 2010Another full newsletter, with about of third of it taken up with updated guidance on how employers will administer, from the start of the 2011/12 tax year, the tax relief restrictions on employer-supported childcare. The procedures, which are still not finalised, are cumbersome and ill-conceived, introducing in effect an additional manual PAYE system.
HMRC has published further unsatisfactory explanations of why tax code 0T will be used next year for employees with second jobs, and also updated information about the current status of the P800 exercise. DWP has published the completed review of the 2012 changes to pension provision and the introduction of automatic enrolment.
We also report on two more court cases, one in the Scottish Court of Session on when holidays can be taken, the other in the First Tier Tax Tribunal on the taxation of cars that are jointly owned by employer and employee.

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