Employment tax updates: April 2016

1 Apr 2016

David Heaton, employment tax expert on how HMRC’s rush to move services online leaves tax advisers and payroll teams confused, progress on the employment status review and latest company car advisory fuel rates

HMRC's online mission

Moving everything possible online is becoming a theme with HMRC. Numerous application and report forms have now been converted to i-forms, which ask only for the minimum amount of information by automatically excluding irrelevant questions. The list of such forms continues to grow, with each considered to be a new ‘online service’.

Reporting using these new online services is now required for such items as the P46(Car), the CA3821 and CA3822 (applications for national insurance certificates

for migrant workers), the P350 (employer annual PAYE return election), and numerous others.