Tax

Tax guidance:

Produced in partnership with Jenny Wheater of Duane Morris LLP [insert date of letter] This document summarises certain changes to the contractual terms and conditions of...

Precedents

This Practice Note sets out the details of the apprenticeship levy, which is payable by certain employers from 6 April 2017. The levy is charged at a rate of 0.5% of an...

Practice Note

An apprenticeship levy on employers in the UK, first announced in the Summer Budget 2015, came into force on 6 April 2017, set at a rate of 0.5% of an employer’s pay...

Practice Note

HMRC has, for many years, sought to ensure that the rewards gained from employment are properly subject to income tax and national insurance contributions (NICs) deducted...

Practice Note

FORTHCOMING CHANGE: Proposed new National Insurance contribution (NIC) rates, limits and thresholds, to take effect from 6 April 2020, have been published in draft form...

Practice Note

When employees are transferred along with the business in which they work pursuant to the Transfer of Undertakings (Protection of Employment) (TUPE) Regulations 2006, SI...

Practice Note

Specific rules in the benefits code in ITEPA 2003, Part 3 apply to 'employment-related loans' and, in certain circumstances, impose income tax and NICs charges on...

Practice Note

Various income tax and national insurance contributions (NICs) charges can arise for an employee or director in relation to the acquisition, ownership or disposal of...

Practice Note

In addition to salary and other pay-related items such as overtime and bonuses, many employers will reimburse employees for work-related expenses and provide benefits for...

Practice Note

Annual allowance The annual allowance is the maximum amount by which the value of an individual’s pension savings across all the registered pension schemes of which they...

Practice Note

Prior to 6 April 2018, an exemption from income tax could apply to termination payments where the employee worked all or part of the employment period overseas (which the...

Practice Note

Produced in partnership with Lewin Higgins-Green of Macfarlanes LLP HMRC Non-Statutory Clearance Team S0563 Saxon House 1 Causeway Lane Leicester LE1 4AA [insert date of...

Precedents

The UK has a comprehensive code for the taxation of employment income. This Practice Note deals with the basic principles of income tax on employment income and how they...

Practice Note

In addition to cash earnings, such as wages or salaries, many reward packages include non-cash items, such as the provision of a car, health insurance or childcare. An...

Practice Note

FORTHCOMING CHANGE: Following consultation, on 11 February 2020, the government announced certain changes to the national minimum wage (NMW) rules, including amendments...

Practice Note

This Practice Note explains how the deemed employment payment is calculated for income tax purposes, and the attributable earnings are calculated for National Insurance...

Practice Note

FORTHCOMING CHANGE: from 6 April 2020, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large private sector...

Practice Note

FORTHCOMING CHANGE: in January 2020, the government carried out a review into the implementation of the proposed changes to the off-payroll IR35 rules (as are set out in...

Practice Note

FORTHCOMING CHANGE: With effect from 6 April 2020, the special rules applying IR35 to off-payroll workers in the public sector are being extended to such workers when...

Practice Note

FORTHCOMING CHANGE: in January 2020, the government carried out a review into the implementation of the proposed changes to the off-payroll IR35 rules (as are set out...

Practice Note

FORTHCOMING CHANGE: in January 2020, the government carried out a review into the implementation of the proposed changes to the off-payroll IR35 rules (as are set out...

Practice Note

FORTHCOMING CHANGE: from 5 April 2020, the IR35 regime currently applicable to public authorities will be extended to all medium and large private sector entities. For...

Practice Note

FORTHCOMING CHANGE: from 5 April 2020, the IR35 regime currently applicable to public authorities will be extended to all medium and large private sector entities. For...

Practice Note

This Practice Note explains the anti-avoidance legislation that applies where an individual worker provides services to an end client through an intermediary, such as a...

Practice Note

FORTHCOMING CHANGE: from 6 April 2020, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large private sector...

Practice Note

FORTHCOMING CHANGE: from 6 April 2020, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large private sector...

Practice Note

This Practice Note explains how the deemed employment payment is calculated for income tax purposes, and the attributable earnings are calculated for National Insurance...

Practice Note

Produced in partnership with Lewin Higgins-Green of Macfarlanes LLP [Insert name and address of employee] [For use only where the employee is foregoing salary for the...

Precedents

Produced in partnership with Jenny Wheater of Duane Morris LLP [insert date of letter] To: [insert name of employee] From: [insert name of person in charge of salary...

Precedents

Produced in partnership with Jenny Wheater of Duane Morris LLP [For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NIC...

Precedents