LITRG were among those asked to submit comments to HMRC to inform their review of how the implementation of RTI (Real-Time Information) had gone. RTI is the system whereby employers and pension providers are required to notify HMRC electronically of any payments they make to employees or ...
LITRG has submitted comments to HMRC on draft guidance for the statutory exemption from income tax for trivial benefits in kind provided by employers to employees. The relevant legislation will take effect from 6 April 2016.
LITRG has responded to the Making Tax Digital: Simpler Payments discussion document recently issued by HMRC. The document made several suggestions as to possible further policy developments within the Making Tax Digital framework. While HMRC’s efforts to develop ways in which taxpayers can interact ...
LITRG has responded to this consultation document that confirms the government’s intention to abolish Class 2 National Insurance for the self-employed and instead ensure that their eligibility for contributory state benefits is satisfied by the payment of Class 4 National Insurance.
LITRG has responded to a Department for Work and Pensions consultation on changes to Personal Independence Payment (PIP). The LITRG submission focuses on our area of expertise, which is the interaction of PIP with tax credits and the tax system. We are particularly concerned that under some of ...
LITRG has responded to the HMRC consultation document on draft legislation to introduce a new method of issuing assessments to taxpayers who do not have to complete tax returns. It will take effect from 6 April 2016.