This month in Tax: November 2022
By Justine Riccomini, Head of Tax (Employment and Devolved taxes)
2 November 2022
Justine Riccomini advises on what training and events are taking place, as well as tax resources available to Members on the ICAS website and beyond
- Sign up for our popular Ask ICAS and ICAS Insights webinars.
- See information on HMRC updates and other tax webinars
- ICAS – helping you keep up to date – visit the tax pages on icas.com.
Notice of Cancellation of the CIOT/ATT Scotland Conference 2022
Stirling Court Hotel, University of Stirling (4 - 5 November 2022)
Sadly, due to lack of numbers, the CIOT/ATT conference in Stirling has been cancelled.
However, we are pleased to confirm that ICAS’ Justine Riccomini and CIOT President Susan Ball delivered their webinar live on 15 November, covering the employment taxes policy and practice landscape.
Details and registration link below:
The Employment Taxes policy and practice landscape
Date and Time - Tuesday 15 November 2022, 12 - 1.30pm GMT
Susan Ball CTA (Fellow) ATT, Partner, RSM UK and CIOT President
Justine Riccomini MSc FFTA AIPA Chartered MCIPD ChFCIPP, Head of Tax (Employment and Devolved Taxes), ICAS (Institute of Chartered Accountants of Scotland)
- The employment taxes landscape is as complicated as ever and new developments and complexity seem to be added every year, requiring tax practitioners to stay on their toes to keep clients up to date and provide the service they deserve.
- Susan and Justine will run through the latest developments, both on the policy and practice fronts over the last twelve months, including a number of interesting tax cases.
- Members will gain insights and knowledge of the key areas of risk and the hot topics to speak to clients about.
- This session will be of use to all members in practice who deal with employment tax.
Register for the webinar here, and you can watch it on catchup until midday 8 January 2023.
Off-Payroll Working and IR35 - the Current Landscape: an ETN & CIOT Seminar (17 November 2022 at 1pm GMT)
The Edinburgh Tax Network, in conjunction with CIOT and Terra Firma Chambers, will present a seminar entitled ‘Off-Payroll Working and IR35 – the Current Landscape’ at the Mackenzie Building, Old Assembly Close, Edinburgh on Thursday 17 November 2022.
Following the new Chancellor’s decision on 17 October to abandon the repeal of the Off-Payroll Working legislation, this session will take stock of where this leaves us with IR35 and will consider some of the key current technical and practical aspects of the legislation.
The discussion will include:
- The current landscape with IR35 and employment status
- Key sticking points of the Off-Payroll Working legislation
- Interaction with other legislation
- HMRC’s approach
- The way forward
Brian Rudkin, ATT, will provide the presentation. Brian joined Johnston Carmichael in 2018 as Head of Employer Services. Brian has specialised in the area of employment taxes and Construction Industry Scheme for more than 25 years covering a variety of roles including at HMRC, 15 years within Big 4 firms and several years running his own consultancy business. He is fully ATT qualified.
Registration will commence at 12.30pm with the seminar starting at 1pm. The seminar has been accredited by the Faculty of Advocates as contributing one hour of CPD for its own members and is eligible for a similar award from the Law Society for the solicitor branch of the profession.
There is no charge for attendance, however booking is necessary - to reserve a space at this event please email emma.potter@terrafirmachambers.com. Spaces will be allocated on a first come, first served basis.
The event will also be live streamed. If you cannot attend in person, you can register for online viewing here.
Ask ICAS and ICAS Insights tax-related webinars
There are no webinars planned for this month.
Catch up on all previous Ask ICAS webinars
Please note that all the feedback we have received from members during webinars, in Q&As and on a day-to-day basis is in turn being fed into Government insofar as it relates to policy and to HMRC insofar as it relates to operational and practical matters.
Please note that views and opinions expressed by speakers at ICAS webinars are their own and not necessarily reflective of ICAS’ views.
HMRC Technical Information
The latest Agent Update is available here: Please note the AU is published once a month
The latest Employer Bulletin is available here: please note the EB is published once every two months
HMRC Talking Points webinars are available here.
HMRC Community Forums
You can use the HMRC online customer forum to post questions on a range of tax topics that are answered by HMRC experts. The forum now includes “PAYE and Payroll for Employers”.
ICAS Members are encouraged to join this.
The Knowledge Base is a new feature which contains answers to FAQs on a variety of topics and where you can find information on a number of subjects to help with tax matters. Content is regularly updated and new material added.
Anyone can view the forum at https://community.hmrc.gov.uk. To post a question, simply register and create a profile.
A registered forum member can:
- View posts
- Add or post topics / questions
UK Government Consultations
The ICAS tax team responds to many consultations on tax issues and welcomes members’ views to assist in preparing responses. If you have any comments on open consultations let us know.
Details of current consultations on tax issues can be found here:
Fancy volunteering on an ICAS tax committee? Email tax@icas.com to let us know!