HM Revenue & Customs (HMRC) have recognised that some small employers who pay employees weekly, or more frequently, but only process their payroll monthly may need longer to adapt to reporting PAYE information in real time. Until 5 October 2013, employers with fewer than 50 employees, who find it difficult to report every payment to

If you want to calculate how much your company car car will cost you from April 2013, HMRC's updated calculator can be found at http://www.hmrc.gov.uk/calcs/cars.htm It should be remembered that unless you are a high mileage driver or you drive a small fuel efficient car you may be better off owning your own vehicle and recharging your mileage

Interest charges if you pay late You will have to pay interest on anything you owe and haven't paid, including any unpaid penalties, until HMRC receives your payment. Penalties for paying late If you don't pay the tax you owe for the previous tax year on time, you'll have to pay a penalty after 30 days and

On 26 February 2013 Andrew Burgess from Mercia Group is talking on Inheritance Tax & Trusts at The Pavilion, Essex County Cricket Club, County Ground, Chelmsford Essex CM2 0PG. Andrew has been working in tax for over 40 years, serving with HMRC as a District Inspector and subsequently with what was then the Solihull Special

HMRC are starting to send out letters to tax payers it believes earning in excess of £50,000 per year and are in receipt of Child Benefit.  These individuals may be subject to the High Income Child Benefit charge, a mechanism designed to clawback the Child Benefit from high earners and which will be introduced from 7 January 2013. Where