Category Archives: PAYE

Further MTD Guidance Published

August 14th, 2018

In response to calls for additional clarity from businesses and their representatives, HMRC have published further information on Making Tax Digital (MTD) to support them with preparation in the run up to the start of the mandatory MTD VAT service from April 2019. The guidance includes: – A new HMRC VAT Notice entitled Making Tax […]


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HMRC update guidance on Managed Service Companies

May 16th, 2018

HMRC have updated their guidance, following the recent decision in Christianuyi Ltd v R & C Commrs [2018] UKUT 10 (TCC), in which the Upper Tribunal ruled that a number of companies were operating as managed service companies (MSCs). In this case, the Upper Tribunal upheld the decision of the First-tier Tribunal that the appellant […]


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When are tips taxable?

April 26th, 2018

The summer season usually sees a rise in the number of casual staff taken on by restaurants and cafes. Whilst the tax and NIC implications of wages is generally straight-forward, confusion often arises regarding tips and gratuities as the necessary tax and NIC treatment depends on how they are paid to the recipient. Cash tips […]


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