Employment tax updates: June 2017

1 Jun 2017

The latest employment tax news including, Jackie Hall ACA CTA, partner at RSM, unpicks the latest stamp duty land tax (SDLT) take on residential property, real time PAYE coding, and off payroll working in the public sector

SDLT: who pays the most stamp duty on property?

A recent House of Commons Briefing Paper on Stamp duty land tax (SDLT) on residential property includes some interesting statistics, prompting us to consider the question – who really bears the burden of tax?

SDLT applies to property purchases in England, Wales and Northern Ireland. A different tax known as land and buildings transaction tax (LBTT) applies to property purchases in Scotland.