PAYE and the apprenticeship levy

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Practice notes
VAT on composite suppliesSingle composite supplies vs multiple suppliesWhere a supply comprises a number of different elements with varying VAT...
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Produced in partnership with Martin Shah and Gary Barnett of Simmons & Simmons LLP 19th May
Practice notes
Commercial service charges—VAT implicationsThis Practice Note is about the VAT treatment of non-residential service charges. General positionService...
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Produced in partnership with Martin Scammell 19th May
Practice notes
Offshore receipts in respect of intangible property (ORIP)Since 6 April 2019, a person that is neither UK tax resident nor resident in a full treaty...
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19th May
Practice notes
FATCA in the UK—the UK:US Intergovernmental Agreement: an outlineIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Ali Kazimi and Chris Orchard of Hansuke Consulting Limited 19th May
Practice notes
Tax considerations on a loan agreement—the tax gross up clauseIP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit...
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Produced in partnership with Eloise Walker of Pinsent Masons 19th May
Precedents
1 Withholding and grossing up 1.1 All sums payable under this [Agreement] by or on behalf of any party (for the...
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19th May
Practice notes
Taxation of UK LLPsA UK limited liability partnership (LLP) is a body corporate for company law purposes, but is generally taxed as though it were a...
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19th May
Practice notes
Section 198 and 199 elections on transactions involving real estateThis Practice Note describes the law and practice relating to elections under...
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Produced in partnership with Martin Wilson 19th May
Practice notes
Loan capital exemption from stamp dutyDebt which:•qualifies as loan capital (whether it is short or long-term debt), and•satisfies further conditions...
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19th May
Practice notes
The Budget and Finance Bill processThe Budget is a Parliamentary event at which the Chancellor of the Exchequer makes important announcements relating...
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19th May
Practice notes
Capital reduction demergersThe reasons why a company might carry out a demerger, and the different ways in which a demerger may be structured, are...
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Produced in partnership with Zoe Feller of Bird & Bird 19th May
Q&As
Corporate redomiciliation—can a non-UK company redomicile into the UK?It is possible for a non-UK incorporated company to redomicile to the UK....
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19th May
Practice notes
Why have a tax covenant?It is market practice for a tax covenant, also known as a tax deed, to form part of the transaction documents in respect of a...
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19th May
Practice notes
R&D capital allowancesFORTHCOMING CHANGE: At Spring Budget 2021, the government announced a wide-ranging review of research and development (R&D)...
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Produced in partnership with Anne Fairpo of Temple Tax Chambers 19th May
Practice notes
Transfer of a trade under common ownershipSometimes the restructuring of a business will involve a company transferring an existing trade to a...
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19th May
Practice notes
SDLT group reliefFORTHCOMING CHANGE relating to FA 2008, Sch 36: In its Tax Information and Impact Note (TIIN) on freeports, the government announced...
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19th May

Most recent PAYE and the apprenticeship levy content

Q&As
What are the PAYE and NICs implications of a TUPE transfer?When employees are transferred to a new business pursuant to a TUPE transfer, there will be...
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17th Sep
Practice notes
Employment tax implications of a TUPE transferCoronavirus (COVID-19) and TUPE transfers: the Coronavirus Job Retention Scheme (CJRS), which provides...
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17th Sep
Practice notes
Late payment penalties—PAYE, NICs and construction industry schemeThis Practice Note is about the penalty regime in the Finance Act 2009 (FA 2009) for...
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Produced in partnership with Philip Rutherford 6th Sep
Q&As
What are the UK tax implications for a UK employer when it employs a non-UK resident employee who works entirely in another country?Generally, an...
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16th Aug
Practice notes
Notional payments not made good—the section 222 chargeThe income tax charges associated with employment-related securities and securities options...
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15th Aug
Practice notes
PAYE implications of employment-related securitiesPay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions...
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15th Aug
Practice notes
Expenses and benefits—payroll requirementsCoronavirus (COVID-19): HMRC has published guidance on how employers should treat certain expenses and...
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15th Aug
Practice notes
PAYE settlement agreementsA PAYE settlement agreement (PSA) is a voluntary arrangement which allows an employer to settle, in a single annual payment,...
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15th Aug
Practice notes
Scope of the PAYE systemThe Pay As You Earn (PAYE) system is the means by which an employer or pension provider makes certain statutory deductions...
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15th Aug
Practice notes
PAYE implications of securities optionsPay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and...
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15th Aug
Practice notes
PAYE—readily convertible assets, intermediaries and jurisdictional scopePay as you earn (PAYE) is the mechanism by which income tax (and National...
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15th Aug
Practice notes
Apprenticeship levyThis Practice Note sets out the details of the apprenticeship levy, which is payable by certain employers at a rate of 0.5% of the...
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15th Aug
Practice notes
HMRC's powers of PAYE tax recovery from an employeeIn most circumstances, the pay as you earn (PAYE) rules require an employer to deduct tax and...
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15th Aug
Practice notes
PAYE compliance and RTICoronavirus (COVID-19): in light of the coronavirus crisis, the government announced the Coronavirus Job Retention Scheme...
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15th Aug

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