Smartphones

Pensions and Auto-Enrolment, Penalty Notices, Basic PAYE Tools, Tax Relief Bills, Smartphones, Case Law Corner, RTI Needs You (Still) and the NI Verification Request

By janetl

This week, I send greetings from the lovely Stratford-upon-Avon, where we are holding The Learn Centre’s 18th Annual Conference.  I am looking forward to being there with learned colleagues and friends.  The Conference always provides essential updates and allows the sharing of information and the chance for some social and professional networking. There are some [...]

HMRC and Smartphones

By janetl

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 [...]

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Payroll Update 2013