OTS: Payroll P11Ds and add NICs to all employee remuneration

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The Office of Tax Simplification has suggested more than 20 measures which it believes could substantially simplify the taxation and administration of employee benefits and expenses.

Its key reform would allow the processing of benefits through the payroll system, rather than having to submit a P11D form directly to HMRC. This, the OTS argued, would "reduce the burden on emp...

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