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We welcome views on the technical detail of this draft secondary legislation, which is due to come into effect from 6 April 2020.
This briefing provides information about reforms to off-payroll working rules and the support HMRC is putting in place to help organisations prepare.
We are seeking views on draft regulations that will enable employers and testimonial committees to report and pay Class 1A National Insurance contributions on termination awards and sporting testimonials in real time.
This measure removes foreign service relief as it applies to the Income Tax applicable to employment termination payments and introduces a residency test.
First published during the 2016 to 2019 May Conservative government
Draft regulations delivering reform of the intermediaries legislation on National Insurance Contributions (NICs) for off-payroll working in the public sector.
This draft legislation explains simplifying the Income Tax and National Insurance treatment of payments derived from sporting testimonials.
This draft legislation is about reforming the tax and National Insurance contributions (NICs) treatment of termination payments
This tax information and impact note makes a minor amendment to the Social Security (Contributions) Regulations 2001 regulation 40.
This tax information and impact note makes a minor update to the Social Security (Contributions) Regulations 2001 regulation 114.
This draft legislation makes changes to National Insurance contributions legislation from April 2016.
This applies to all users of the UK tax system administered by HM Revenue and Customs, who will indirectly benefit from tax simplification.
Draft regulations defining 'apprentice' for zero-rate employer Class 1 National Insurance contributions (NICs) for apprentices under 25.
This tax information and impact note affects those liable to pay Income Tax, National Insurance contributions and VAT.
Draft regulations that introduce provisions for the collection and payment of Class 2 National Insurance through Self Assessment.
Draft regulations and overview note on changes to class 2 contributions in connection with Maternity Allowance main under provisions in the National Insurance Contributions Bill 2014.
This Tax Information and Impact Note is about extending the employment allowance relief to individuals who employ personal carers.
This Tax Information and Impact Note is about the abolition of employer National Insurance contributions (NICs) for apprentices under 25.
This Tax Information and Impact Note is about armed forces departure scheme tax and National Insurance contributions exemption.
This Tax Information and Impact Note provides information about the introduction of the voluntary Class 3A contributions.
This Tax Information and Impact Note explains new legislation in the National Insurance Contributions Bill 2014 for accelerated payments associated with avoidance schemes.
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