PAYE and NIC - Pay as you earn - PAYE deductions - Calculation - Incorrect deductions - Discovered during the tax year - 40585

    If the mistake is discovered during the tax year, and the mistake is that too much tax has been deducted, the deductions working sheet should be annotated with the correct figures as appropriate (whilst...

    PAYE and NIC - Construction industry scheme - Operation of the scheme - Registration of subcontractors - Registration for net payment - Refusal of registration application - 42265

    HMRC may refuse a subcontractor's application to register for net payment if it is not satisfied with the documents, records or information provided. A subcontractor can appeal against such a decision...

    Penalties - the Taxman's new line

    HMRC has a new approach to appeals made against tax return late filing penalties. So if you happen to miss a deadline, how might you be affected?