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What’s new from 6th April

A number of changes in relation to the provision of vehicles to employees were introduced by the Income Tax Act 2008 and applied w.e.f. 6 April 2009 for the 2009/2010 tax year and subsequent years.

The changes included the following;

• company vehicle and fuel charges are now based on the cylinder capacity only
• amended the way in which the charge is determined where two or more vehicles are made available concurrently
• capital contributions by employees towards the vehicle are disregarded as the charge is based on cylinder capacity only

To support the changes an amended form T9 is available for use in respect of the 2009/2010 tax year and subsequent years.

New measures to improve compliance have been introduced by the Income Tax (Instalment Payments) (Temporary Taxation) Order 2010. These new measures enable the division to issue statutory penalties in cases of non compliance, which for the purposes of reporting benefits in kind are as follows;

• the T9 Benefit in Kind form is, with effect from the 2010/2011 tax year, an integral part of the Employers Annual Return Form. Failure to provide accurate T9forms, where benefits have been provided to employees, with the return form by the due date will result in a £250 penalty, with a further £50 penalty being due for each day that the return remains outstanding. It is therefore important that the return is completed correctly and submitted on time in order to avoid these penalties.

For more detail regarding these new compliance measures refer to the Employer’s Guide

Further enhancements to the Online Employer Tax Service have been introduced, so that;

• an employer can submit their T9 forms online in conjunction with the online T14, as part of their online return form submission.
• The Division has included a document within the 2010 end of year employer’s pack concerning proposed compulsory use of online services by employers.

If you have not already enrolled for online tax services, please go to www.gov.im and select the online services tab at the top right hand side of the site. If you require assistance in registering, please contact the Isle of Man Government Online Help Desk on 686111.

If you submit employer annual returns manually, the new style form T9 can be downloaded here . You can then print off as many copies of the new form as you require.