Latest News

How to apportion advisory mileage rates for EVs

In September, HMRC introduced a new two-tier advisory mileage rate for employees charging electric vehicles. The rate differs depending on whether the vehicle is charged at home or not. But what’s the correct approach if an employee does both?

Recovering salary overpayments due to payroll errors

Five employees at Glasgow City Council have together been ordered to pay back £40,000 in overpaid wages caused by a payroll error relating to the calculation of their contractual overtime. If you overpay wages to an existing employee due to a payroll error, can you recover them?

New tool to help determine whether activities are “qualifying”

HMRC has published a new online tool to help companies decide whether they are eligible to make a claim for research and development (R&D) relief. How does it work and is it worthwhile?

HMRC to raid bank accounts for unpaid tax

HMRC is restarting the use of direct debt recovery for individuals and businesses who choose not to pay the tax they owe despite having the means to do so. Who’s in the firing line?

In-year relief claim? Prove it

Taxpayers not in self-assessment and who need to claim relief on pension contributions must now send evidence to HMRC. What’s the full story?

HMRC has withdrawn Form 652. How should you notify VAT errors going forward?