Posted in Overseas personal tax issues
HMRC’s online guidance note for residence, domicile and the remittance basis: RDR1 is intended for UK residents and non-residents and covers the residence, domicile and remittance basis rules from 6 April 2013 and onwards.
For most taxpayers, it
Continue readingPosted in Construction Industry Scheme
The Construction Industry Scheme (CIS) is a set of special rules for tax and National Insurance for those working in the construction industry.
The CIS covers all construction work carried out in the UK, including jobs such as:
site
Continue readingPosted in Business Support
We would like to remind readers that existing legislation is in place to ensure that COVID support grants are treated as taxable income in the same way as other taxable receipts. The grants are treated as income where the business is within the scope
Continue readingPosted in Employee Benefits
When an employee incurs costs for the provision of mobile phones to employees it is important to understand the correct tax treatment of these expenses. This includes costs for phones provided to employees and reimbursement of employee’s own phone
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