digital by default
Digital by default, taxation of air miles, holidays for starters
This week’s newsletter describes HMRC’s plans, as set out in a new consultation document, to extend its online facilities even further. We also look at a P11D-related question that HMRC has not seriously answered before – is there a reportable benefit when employees accumulate air miles or other rewards simply by booking their business travel [...]
Consultation on government’s “digital by default” plans
HMRC is consulting on proposals to make online registration for income tax and corporation tax the norm for new businesses. The government’s developing policy of “digital by default” is intended to change the approach to the design of public services so that, other than in inappropriate situations, the normal method of accessing those services would [...]

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