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These draft regulations set out the additional conditions that expenditure by employers on recommended medical treatment must meet in order to qualify for the tax exemption at section 12 of Finance Act 2014.
Memorandum for the House of Lords Delegated Powers and Regulatory Reform Committee.
This Tax Information and Impact Note describes the legislative changes to PAYE Regulation 72F.
Proposed amendments to the Income Tax PAYE Regulations 2003.
Onshore intermediaries: false self-employment
Abolition of employers National Insurance contributions for the under 21s
Information about when Real Time Information employers and Real Time Information pension payers are required to deliver returns to HM Revenue and Customs.
Information about Real Time Information pension payers: migration during tax year 2012 to 2013.
Information about Real Time Information employers: migration during tax year 2012 to 2013.
Legislation about mandatory use of electronic communications - standards of accuracy and completeness needed for annual returns and specified information for the tax year 2012 to 2013.
This document sets out how HMRC intends to deliver, over the next three years, an environment in which SMEs can get on with what really matters to them 鈥� running their businesses.
Legislation about the mandatory use of electronic communications and the standards of accuracy and completeness to be satisfied in respect of annual returns and specified information for the tax year 2011 to 2012.
Legislation about the mandatory use of electronic communications and the standards of accuracy and completeness needed in Forms P45, P46 and P46(Pen) for the tax year 2010 to 2011.
Information about approved methods of electronic communications for the delivery of information and making of payments.
Legislation about the mandatory use of electronic communications.
Information about the approved methods of communication for the delivery of information and the making of payments.
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