Help for members working in tax to meet CPD requirements

Thinking of using the Easter holidays to keep up to date in tax, and to complete some Continuing Professional Development (CPD) hours? ICAEW’s Tax Faculty can help you do it. ICAEW’s CPD requirements changed with effect from 1 November 2023. Members must identify which of three CPD categories they fall into and complete the minimum […]

ICAEW suggests changes to offsetting off-payroll working rules

A single determination of tax and NIC would simplify the offsetting process. The deemed employer should have the right to appeal against a determination. If this article is supporting your professional development, it can count towards your verifiable CPD hours. Use the pop up at the bottom right corner of your screen to add reading […]

Off-payroll working (IR35): offsets of tax and NIC

Consultation on draft legislation and guidance for offsetting tax and NIC when an employment status determination is changed to ‘employed’. If this article is supporting your professional development, it can count towards your verifiable CPD hours. Use the pop up at the bottom right corner of your screen to add reading this article as an […]

Off-payroll working and umbrella companies good practice

HMRC has published guidelines to help organisations and contractors involved in off-payroll working (OPW) / IR35 understand what HMRC considers good practice. HMRC has developed and updated three sets of guidance to help people involved in OPW/IR35 understand what HMRC considers good practice. The three sets of guidance are aimed at end clients, recruitment agencies, […]

Should you be paying national insurance while working abroad?

HMRC has launched a new tool for people to check whether they should be paying national insurance contributions (NIC) while they are working abroad. Typically, individuals relocating abroad permanently will stop paying NIC in the UK and pay social security (or the domestic equivalent) in their new country of residence. There is the option to […]

How do ICAEW’s CPD changes apply to members working in tax?

Tax work has been divided into three categories under the revised Continuing Professional Development (CPD) Regulations, each with its own requirements. Find out what category your role falls into ahead of the changes coming into force. From 1 November 2023, all ICAEW members subject to the CPD Regulations must first identify into which CPD category they […]

ICAEW welcomes off-payroll working set-off proposals

HMRC’s consultation proposes offsetting taxes overpaid by different parties in the labour chain when an off-payroll working employment status determination has been corrected. ICAEW’s Tax Faculty welcomes the proposals in HMRC’s consultation to allow HMRC to account for taxes already paid by an individual and/or their intermediary (eg, personal service company) when calculating a deemed employer’s […]

HMRC additional needs working group

The Tax Faculty takes part in many HMRC engagement forums, one of which is the additional needs working group (ANWG). The ANWG enables dialogue between HMRC and interested parties regarding taxpayers and agents who may need additional support to access HMRC services. The ANWG was set up to support equality and access across HMRC services, […]

Employees working abroad: new “gForm” available

HMRC releases new application form for a certificate confirming that an employee pays UK national insurance contributions (NIC) when working abroad. HMRC has introduced a new intelligent customer-facing “gForm” for detached workers who are employees (CA3822). This replaces the previous “iForm” when applying for a certificate from HMRC that proves the individual is paying UK […]

Can you still claim tax relief for working from home?

Millions of workers were able to claim tax relief on expenses they incurred from working from home during the Covid-19 pandemic – but the rules have changed since then. Some people will still be eligible to make a claim for 2022-23 and beyond, but only in certain circumstances. If you were forced to work from […]