Action required by those holding certificates of tax deposit

Certificates need to be used by 23 November 2023. The value on HMRC’s books is £89m. The deadline for using a certificate of tax deposit (CTD) to settle a tax bill is 23 November 2023.    After that date, the normal process for making a withdrawal will apply.   The current value of outstanding CTDs not […]

A1 certificates: pandemic-related changes to work location

A1 certificates are issued by HMRC for employees and the self-employed working across borders as evidence that the worker does not need to pay social security contributions in another country. HMRC is able to disregard changes to work location caused solely by the COVID-19 pandemic when determining the applicable legislation for A1 certificate applications for […]