The launch of a social care levy from 2022 will see all taxpayers facing a 1.25% tax charge under government plans, while dividend tax will also rise. There are warnings that the increase in National Insurance contributions for businesses could discourage the creation of new jobs and potentially put some at risk, while the individual tax burden is at its highest for decades U ...
State pension rises 2.5% as pension lock broken
The government has confirmed that the state pension will rise by 2.5% from April 2022, breaking the pension lock as a result of the impact from the pandemic. The minister, told MPs that this would be a one-year intervention and that the normal increase in line with average earnings increase would be reinstated from the 2023-24 tax year. As last year, once again the state pens ...
VAT : Ready to trade with the EU from 1 January 2021
HMRC have written letters to VAT-registered businesses in Great Britain trading with the EU and/or the rest of the world, highlighting actions they need to take to continue trading with the EU from 1 January 2021. The letter explains what businesses need to do to prepare for new processes for moving goods between Great Britain and the EU from 1 January 2021, including: Mak ...
VAT reverse charge for construction services - DELAY FOR 12 MONTHS
A domestic reverse charge means the UK customer who get supplies of construction services must account for the VAT due on these supplies on their VAT return rather than the UK supplier. This removes the scope for fraudsters to steal the VAT due to HMRC and follows similar measures introduced in response to criminal threats for mobile telephones, computer chips, emissions allow ...
VAT reverse charge for construction services
The VAT domestic reverse charge for building and construction services comes into effect from 1 October 2019. The reverse charge represents part of a government clamp-down on VAT fraud. A domestic reverse charge means that a contractor receiving a supply of specified construction services must account for the output VAT due, rather than the sub-contractor who supplied the serv ...
Money Laundering
HMRC has published a list of businesses that have not met their obligations under the Money Laundering Regulations. As a supervisor of the Money Laundering Regulations HMRC has a duty to publish details of businesses that have been penalised for not complying with the regulations. HMRC advises that it considers cases individually to decide whether to publish details in full, ...
'Springtime' tax scams target young people
HMRC has warned young people in the UK to 'stay vigilant' in order to avoid falling victim to 'Springtime' tax refund scams. Criminals often target young individuals or the elderly as these groups of people are likely to be less familiar with the UK tax system. During the months of April and May, criminals often bombard taxpayers with tax refund scams at the same time as genui ...
HMRC publish details of deliberate tax defaulters
HMRC have updated the list of deliberate tax defaulters. The list contains details of taxpayers who have received penalties either for: deliberate errors in their tax returns deliberately failing to comply with their tax obligations HMRC may publish information about a deliberate tax defaulter where an investigation has been carried out and the taxpayer has been charged ...
Pension contribution increases ahead
The Pensions Regulator (TPR) is reminding employers that from 6 April 2019, the amount that will need to be paid into a workplace pension will increase to an overall minimum of 8%, with employers contributing at least 3% of this total amount. TPR is now starting to write to all employers to remind them of their duties. TRP website provides further information on the increases ...
Further contingency planning guidance on a ‘No deal Brexit’
HMRC has issued a Partnership Pack to help businesses carry out contingency planning and to help their customers, members and clients to: think about how they will need to adapt their business to comply with new systems, processes and controls assess the impact of the increased demand for customs declarations on their business consider whether they need to recruit and trai ...