February 2017 Key Messages From the HMRC


Do you provide services to a public sector client through your own Limited company?

 In the Autumn Statement the Chancellor confirmed the reforms to off-payroll working in the public sector will go ahead and will be implemented from April 2017.

Tax relief for employees

Your employees may be able to claim tax relief if they have to use their own money, and you have not reimbursed them, for travel or things they must buy for their job. Examples are available on our website.

Collecting information about car and car fuel benefit via PAYE reporting

From April 2016, employers have been able to register to payroll car and car fuel benefits. This means that the tax on the benefit is paid by the employee through their PAYE code in year and accounted for in real time by the employer.

Raw Tobacco Approval Scheme - New scheme introduced 1 April 2017

All businesses and individuals who intend to be involved in raw tobacco activity will need to have an approval for the Raw Tobacco Approval Scheme by1 April 2017, unless an exemption applies, or be at risk of having their raw tobacco seized and a penalty issued. Apply for approval here.

Research & Development (R&D) tax relief, are you missing out?

If your members are involved in R&D projects they may be able to claim R&D tax relief. They can find out more by viewing our videos on what expenses qualify and how to claim R&D tax relief for grant funded work. There is more detailed guidance, including case studies, on GOV.UK.

National Minimum and National Living Wage – Top five errors to avoid

The National Minimum Wage is the minimum pay per hour almost all workers are entitled to. The National Living Wage is higher and workers get it if they’re over 25.

Update on Tax-Free Childcare

Tax-Free Childcare launches in early 2017 as a new Government scheme to help working families’ childcare costs. Eligible parents will be able to open online childcare accounts for the childcare.

Changes to tax relief for residential landlords

The tax relief that landlords of residential properties get for finance costs will be restricted to the basic rate of Income Tax, this will be phased in from April 2017.

For more business help: HMRC webinar support on GOV.UK and HMRC YouTube playlist

Please send feedback to mailbox.digitalsupport@hmrc.gsi.gov.uk

A WalshAlison WalshHead of Digital Support for Business and Agents

Editors Notes




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