employer annual return

Tax tribunal clarifies status of P35 confirmation email

By Payroll-help

Believing an email from HMRC that says the same thing whether an employer makes a test submission or a live submission is not a “reasonable excuse”. In a decision given on 28 April in the case Law Costing Ltd v Revenue & Customs, the First-tier Tax Tribunal ruled that the confirmation email, which is sent [...]

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Payroll Update 2013