To gather as much information as possible around any issues in meeting the ‘on or before’ PAYE reporting deadlines, HMRC are running an online survey of agents, employers and software providers about their experience of reporting payments to

The ATT has expressed serious concern that the £5,000 tax free dividend allowance, announced in the Summer Budget, is in fact not a complete exemption to tax. It will instead sit within the normal basic and any higher rate tax bands of the

The ATT has warned that HMRC proposals to tax all income from sporting testimonials and benefit matches could adversely affect certain individuals. The Association is calling for the complete exemption from income tax and National Insurance

HMRC have provided a further informal update on RTI and information on visits by the Debt Management & Banking team.

The Technical Team would like to share with members the following message from HMRC regarding the recent issue of erroneous P11D interim penalty notice letters.

HMRC have published an announcement about the introduction of new free filing software for company tax returns (CATO).

HMRC provide details of their upcoming webinar on New Employers

The ATT welcomes the news that HMRC have taken on board the pragmatic suggestion made by NFU and CIOT relating to how employers report to HMRC under RTI payments to harvest casual workers and casual beaters who are employed on contracts lasting

HMRC have published their latest Agent Update.

The Association of Taxation Technicians (ATT) has voiced concern that students studying at universities in Scotland, and who choose to stay in student accommodation during the holidays, will be treated as Scottish taxpayers according to new HMRC