PAS Notes

Andrew Jones

Treatment of non-deductible and non-exempt expenses 2016/2017

By Andrew Jones | 17 October 16 | In: Tax News

HMRC has provided further guidance on the treatment of non-deductible and non-exempt expenses in the October 2016 release of it’s Employer Bulletin.

Graham Whitehouse

Trivial Benefits Exemption from April 2016

By Graham Whitehouse | 1 March 16 | In: Tax News

In February, draft guidance was published on a new exemption for low value benefits in kind (‘trivial BiKs’) to be included in the Employment Income Manual (EIM). The draft legislation for exemption for trivial benefits in kind is to be included in Finance Bill 2016 (FB16).

Graham Whitehouse

Government Gateway Issues Resolved 24/06/2015

By Graham Whitehouse | 22 June 15 | In: General News

We have been informed by HMRC that the issues with the Government Gateway have now been resolved.

Andrew Jones

Government Gateway - Advanced Warning of Update

By Andrew Jones | 12 June 15 | In: Tax News

There will be some changes being made to the Government Gateway between 21:00 Wednesday 17th June 2015 and 00:59 Thursday 18th June 2015, during which time the service will be unavailable.

Car CO2 Emissions
Graham Whitehouse

Car Unavailability

By Graham Whitehouse | 20 August 13 | In: Tax News

When dealing with car usage, employers have the ability to report a period of ‘unavailability’ of a car that is allocated to an employee. However, caution needs to be applied when considering the use of this option, as HMRC has some strict guidelines for the term unavailable, which say that a car can be defined as unavailable in three main ways:

Graham Whitehouse

2012 Budget Changes

By Graham Whitehouse | 28 March 12 | In: Tax News

This year’s budgetary changes that will affect P11D reporting for 2012/13 onwards.

HMRC - Security Enhanced Car
Graham Whitehouse

Tax exemption for security enhanced cars

By Graham Whitehouse | 27 January 12 | In: Tax News

The cash equivalent for company cars that is declared on the P11D form is based on many factors, the prime one being the price for tax purposes. This price was capped at £80,000 in years prior to 2011/12.

Car CO2 Emissions
Graham Whitehouse

Most company car drivers of low emission vehicles to pay more tax from 2012/13

By Graham Whitehouse | 25 January 12 | In: Tax News

Drivers of a low emissions company car could face tax increases of up to 60% as HMRC removes flat charge on low emission cars.

HM Revenue & Customs
Graham Whitehouse

HMRC’s New Fuel Type A for company cars

By Graham Whitehouse | 2 December 11 | In: Tax News

From 6th April 2011 HMRC have introduced a new fuel type A. This encompasses the existing fuel types of petrol, hybrid, bi-fuel, bioethanol & converted bi-fuels.

HM Revenue & Customs
Graham Whitehouse

PAYE Pooling

By Graham Whitehouse | 1 November 11 | In: Tax News

HMRC have recently issued a consultation document on PAYE Pooling.

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