Employment tax updates: September 2016

Jackie Hall ACA CTA, partner at RSM on taking care in operating PAYE ensuring correct tax code is used, professional subscriptions and reform to IR35

Reasonable care over PAYE required

Two cases passing through the FTT in recent months have highlighted the importance of taking reasonable care in operating PAYE and in particular ensuring that the correct tax code is used when making deductions.

The first (The Athenaeum Club Ltd v HMRC [2016] UKFTT 0385 (TC)) concerned an appeal against a determination under Regulation 80 of the Income Tax (Pay As You Earn) Regulations 2003 (the Regulations) requiring the employer to pay income tax under-deducted from the salary of a former employee.

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Reasonable care over PAYE required

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