Bulletin clarifies s 336 claim procedure

This item was filled under Tax

The April edition of HMRC’s Employer Bulletin  includes articles on end-of-year PAYE submissions and reporting, ending of contracting out and the employment allowance, as well as those summarised below.

 


Section 336 claims

The submission of an ITEPA 2003, s 336 expense claim is the responsibility of the employee. But those that are attached to …

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