The rules on PAYE are changing with reporting of individual payments to HM Revenue and Customs becoming stricter and moving to Real Time Information (RTI) reporting. However, it has been announced that businesses with 50 …

The recent tribunal case of Seacourt Developments Limited v HMRC involved appeals against a number of determinations by HMRC in respect of PAYE, national insurance contributions (NICs) and Construction Industry Scheme (CIS) deductions. Seacourt had …

HMRC have successfully appealed against the decision of the first tier tribunal in the case of Hok Ltd v HMRC. In the original case (see our blog https://wp.me/p2JyHb-7i), Hok Ltd claimed that HMRC’s practice of …

Extra statutory concession A19 (ESC A19) is available to taxpayers in certain situations where tax has not been correctly collected under PAYE and as a result the taxpayer has underpaid tax. Broadly speaking the taxpayer is …

Under the current concession taxpayers that have outstanding tax are able to apply to use ESC A19. This concession writes off the amount owed if the taxpayer can show that HM Revenue & Customs failed to …