Tax credit payment rules.

Regulations have now been laid covering aspects of the working families’ tax credit and the disabled person’s tax credit. The Tax Credits (Payment by Employers) Regulations 1999 (S.I. 1999 3219) set out the rules for the payment of the tax credits through the payroll as from April 2000. The regulations can be viewed on the Revenue’s website. (Inland Revenue press release dated 3 December 1999.) Following on from the retirement of Geoffrey Bush from the Inland Revenue, Ann Chant has been appointed to the board as director general of the Strategic Delivery Service. Her background includes stints in the Contributions Agency and the Child Support Agency, so she should be used to tough assignments. (Inland Revenue press release dated 1 December 1999.) For those who are keenly watching the progress of the proposals for personal service companies, more information has been made available on the Revenue’s website. This includes draft guidance on the application of employment status rules to workers using intermediaries and series 6 of the frequently-asked-questions section on IR35 which covers payments of tax under the deemed payment proposals. The Revenue’s home page is Revenue and Customs press releases can be accessed via The Tax Faculty The English ICA Tax Faculty has published TAXREP 32/99 which is its submission to the joint Revenue/Customs e-commerce forum on indirect taxes and e-commerce issues.

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