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 at a rate of 0.5% of the employer’s annual pay bill. A £15,000...

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

Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support both the employed and the self-employed. For more...

Practice Note

Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support both the employed and the self-employed. For more...

Practice Note

Coronavirus (COVID-19) and TUPE transfers: it has been confirmed that the Coronavirus Job Retention Scheme (CJRS), which provides support to employers with a grant to...

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 National Insurance...

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

Coronavirus (COVID-19): in light of the coronavirus crisis, the government has announced temporary measures to support both the employed and the self-employed. For more...

Practice Note

Coronavirus (COVID-19): HMRC has published guidance on how employers should treat certain expenses and benefits provided to employees during the coronavirus crisis for...

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

Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job retention scheme...

Practice Note

FORTHCOMING CHANGE: from 6 April 2021, the off-payroll IR35 regime currently applicable to public authorities will be extended to all medium and large private sector...

Practice Note

Coronavirus (COVID-19): in light of the coronavirus crisis, the government announced temporary measures to support the employed. For more detail on this support for the...

Practice Note

The off-payroll IR35 regime broadly applies where: • from 6 April 2017, a public authority, and • from 6 April 2021, a private sector entity (other than one that is...

Practice Note

The off-payroll IR35 regime broadly applies where: • from 6 April 2017, a public authority, and • from 6 April 2021, a private sector entity (other than one that is...

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 2021, 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 2021, 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

What are managed service companies? Many individual workers supply their services to clients, not directly as a self-employed person, but via an intermediary (often a...

Practice Note

Where the managed service company legislation applies, the managed service company (MSC) is treated as making to the worker, and the worker is treated as receiving, a...

Practice Note

FORTHCOMING DEVELOPMENT: As promised in the Spring Budget 2020 (held on 11 March 2020), on 21 July 2020 HM Treasury launched a call for evidence seeking evidence on the...

Practice Note
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