Employment Tax Guidance
IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and...
IntroductionEmployers may provide living accommodation to their employees by way of their employment. There is specific tax...
Termination payments are payments made to an individual relating to the loss of their job. They can take the form of cash or...
Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll...
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify...
The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 with an 11-month implementation period up to 31 December 2020.During this...
For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17...
For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17...
Where the off payroll working rules apply (see the Off payroll working (IR35) in the public sector ― overview guidance note), the fee payer is...
There are a variety of working relationships between workers and clients. The most common relationship we address in this module is that of employee...
The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and,...
For a detailed analysis of the changes announced at Spring Budget 2020 in respect of SSP, see the Measures announced at Spring Budget 2020 to support...
IntroductionIn addition to providing a company van, there is a possibility that an employer will also provide a private fuel benefit in relation to...
Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll working rules’ or...
The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify chargeability by...
The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 with an 11-month implementation period up to 31 December 2020.During this implementation...
For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17 March 2020, the Chief...
For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17 March 2020, the Chief...
Where the off payroll working rules apply (see the Off payroll working (IR35) in the public sector ― overview guidance note), the fee payer is required to calculate and...
There are a variety of working relationships between workers and clients. The most common relationship we address in this module is that of employee and employer;...
The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and, consequently, for PAYE to be...
For a detailed analysis of the changes announced at Spring Budget 2020 in respect of SSP, see the Measures announced at Spring Budget 2020 to support employers and...
IntroductionIn addition to providing a company van, there is a possibility that an employer will also provide a private fuel benefit in relation to the van. For...
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