This module will enable you to
- Stay up to date with the latest HMRC publications and news
- Explore the intricacies of PAYE Settlement Agreements
- Discuss decisions in recent tax cases covering the IR35 rules and residence status
About the module
Our monthly tax updates service for 2024 covers HMRC publications and consultations, recent tax cases and changes to tax legislation and administration.
This month we focus on PAYE Settlement Agreements (PSAs) which enable employers to provide certain benefits to employees without a tax charge reducing the value of the gift. PSAs are a valuable employment tool, but you must ensure that the correct benefits are included in the calculations and that the correct payments are made on time.
We also take a look at two recent HMRC wins at the Upper Tribunal. The first left Sky Sports pundit Stuart Barnes with a tax bill of around £700,000, and the second found that a businessman who had moved to Brussels as part of a tax planning strategy remained a UK resident for tax purposes.
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More in this series
Take a look more modules from the series: Tax Bulletins
