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NIC
NICs on Car Allowance Payments
Where employees use their own vehicles for business travel, limited exemptions from both PAYE income tax and Class 1 NICs are provided in the relevant legislation. Mileage payments are not liable for tax and NICs where the payments do not exceed a threshold value, calculated by multiplying the business mileage by a statutory mileage rates: [...]
HMRC CIO Steps Down, Scottish Court Orders, HMRC Responds to OTS Pensioner Taxation Report, Online Registration of a Business, Business Calls for Tax and NICs Reform, RTI ‘On or Before’ Exceptions in Draft Legislation and Alternative Dispute Resolution Trial
There are some weeks when you just want to shut yourself away and never come out. Christmas decorations up in houses, garages and hotels already and rain pours down like I can never remember. Then, along comes another piece of RTI draft legislation for bedtime reading and the sun comes out again! There are some [...]
P35 Question Number 2
This is particularly relevant as we are in the final week of P35 processing: What is a “free of tax” payment in the context of P35 reporting, and does it involve PSAs? Question 2 in the Part 3 Checklist of the P35 Employer Annual Return asks: “Did you make any ‘free of tax’ payments to [...]
NI Scheme for Lecturers and Teachers Regulations
In certain circumstances, the Social Security (Categorisation of Earners) Regulations 1978 and the Social Security (Categorisation of Earners) (Northern Ireland) Regulations 1978 requires that a self-employed lecturer, teacher, instructor or similar be treated as an employee for NICs purposes. As we have discussed before, this created an anomaly between the tax and NICs treatment for [...]
