PAYE and the apprenticeship levy

PAYE and the apprenticeship levy guidance:

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

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

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

FORTHCOMING CHANGE: HMRC has consulted on the introduction of a new model that will replace the current late payment penalties with a hybrid regime of penalties and...

Practice Note

The income tax charges associated with employment-related securities and securities options typically arise upon acquisition of securities, or because an amount of...

Practice Note

The Pay As You Earn (PAYE) system relies on an array of reporting requirements, forms and compliance. Employers are required to report employee remuneration on both a...

Practice Note

Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must be withheld and...

Practice Note

Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must be withheld and...

Practice Note

A PAYE settlement agreement (PSA) is a voluntary arrangement which allows an employer to settle, in a single annual payment, the income tax and National Insurance...

Practice Note

Pay as you earn (PAYE) is the mechanism by which income tax (and National Insurance contributions (NICs) and certain other statutory deductions) must be withheld and...

Practice Note

The Pay As You Earn (PAYE) system is the means by which an employer or pension provider makes certain statutory deductions from an employee’s or pensioner’s income. These...

Practice Note

In most circumstances, the PAYE rules require an employer to deduct tax and NICs from payments to employees, and those amounts may not be recovered directly from the...

Practice Note