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Class1A
Forms P11D(b) and Payslips – RTI Pilot Employers
HMRC have advised that employers who were part of the RTI Pilot in 2012/13 will experience a delay in receiving their P11D(b) and payslip. This is necessary for the recording the Class 1A NICs by 06 July 2013. These forms will be dispatched around 02 July 2013, meaning that employers using this form are liable [...]
P11D FAQ – What makes a van a van?
This is a common question, as employees and employers alike seek to reduce the taxable benefit and the Class 1A National Insurance Contributions liability. For HMRC’s definition, it is necessary to revert to the governing legislation, which is the Income Tax (Earnings and Pensions) Act 2003; specifically Section 115 entitled meaning of ‘car’ and ‘van’. [...]
Time for Group Limited v HMRC February 2012
Between the tax years 2006/07 and 2009/10, Time for Group Limited (TFG) had a number of company cars, which they claimed as pooled cars. However, HMRC imposed a Class 1A National Insurance Contributions (NICs) charge in the sum of £6,602.00 on TFG in respect of the NICs due on a benefit charge. TFG, owned by [...]
HMRC and Smartphones
HMRC issued a Brief this month concerning their previous and their revised thoughts on the treatment of a smartphone when this is provided by employer to employee. There is much that could be written about the relevant sections under the Income Tax (Earnings and Pensions) Act 2003 and what led to HMRC’s revised thinking about [...]
