The following Employment Tax guidance note Produced by Tolley in association with Jim Yuill at The Yuill Consultancy provides comprehensive and up to date tax information covering:
Requests for A1s or other certificates of coverage or continuing liability are usually made by the employer or their agent. They need to be made to HMRC Newcastle. The full address is:
Whilst applications can be made online, some certificates are still requested by post. Where an online application is made and a 64-8 authority form is required, this needs to be sent by post or a separate online form needs to be completed. (A facility allowing attachments to go with the application form is to be introduced.) There is a series of application forms depending on the type of certificate being requested and they are readily available on the GOV.UK website. The HMRC preference is that the forms are completed on screen then printed off and submitted along with any supporting documentation. Leaflet NI38 ‘Social Security Abroad’ also provides useful information. The main application forms for employers and employees are:
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Time for paymentTwo statutory rules apply on death:•tax is ‘due’ six months after the end of the month of death and carries interest from the ‘due’ date until paidThere is a possibility of payment by instalments, but this applies to certain types of property only ― see the ‘Availability of
Many people work from home either on an informal or a full-time basis. These people can be employed or self-employed, and their employment status affects the expenses they can claim as a deduction from their earnings.When dealing with someone working from home, it is important to remind him that
Expenditure of a capital nature is not allowed as a deduction when calculating trading profits. Expenditure of a revenue nature is allowable, provided there is no specific statutory rule prohibiting a deduction and the expenditure also satisfies the wholly and exclusively test. See the Wholly and
Preparatory workBefore completing the Inheritance Tax account for submission to HMRC, the practitioner needs to undertake a comprehensive review of the extent of the estate and its proposed distribution. The work required leading up to the submission of the account is described in detail in the
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