The Tolley+™ Guidance Employment Tax Module - expert practical tax guidance, examples and template documents that demonstrate how to apply legislation in real-world situations.
The Tolley+ Guidance Employment Taxes module provides guidance for practitioners giving advice on employment taxes and to those providing payroll services to clients.
The module focuses on the PAYE and NIC implications of different types of payments to employees, including cash and non-cash earnings, benefits in kind and reimbursed expenses, plus guidance on reporting requirements and penalties for non-compliance.
A comprehensive section on remuneration planning, share schemes and off-payroll working will guide you through some of the most complex areas of tax.
The Employment Tax module also gives a high-level overview of employment law topics relevant to anyone working in employment tax.
The module goes on to cover international employment taxes in relation to employees coming to the UK, those going overseas to work and other complications such as pensions and international social security for those individuals.
Topics We Cover
Construction industry scheme Deciding employment status Ending employment Enquiries, penalties and appeals Legal aspects of employment Managing global mobility PAYE for employees Paying expenses to employees Providing benefits to employees Providing employee pensions Providing employee reward and benefits packages Providing share awards to employees Topical issues Understanding tax planning and anti avoidanceOur Employment Tax Experts
Tax Areas
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Employment Tax News
24 November 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HMRC has published revised advisory fuel rates for company cars....
SI 2025/1209: These Regulations are made to amend Schedule 21A to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017...
HMRC has published Issue 137 of the Agent Update, providing a round-up of updates and reminders for tax practitioners....
SI 2025/1210: These Regulations amend Schedule 21A to the Land Transaction Tax and Anti-avoidance of Devolved Taxes (Wales) Act 2017 (LTTADT(W)A 2017)...
Popular Articles
Relief for employee share schemes
Relief for employee share schemesRemuneration expenses are generally deductible for corporation tax purposes as they are considered to be incurred wholly and exclusively for the purposes of the trade. However, expenses relating to shares are usually classed as capital and are therefore not
Double tax relief
Double tax reliefWhen income arises in a foreign country to a UK resident company and that income is taxable in that foreign country, the UK may give the company relief for the foreign tax by crediting the foreign tax against the UK tax charged on that income. This might include withholding tax on
Exemption ― insurance ― overview
Exemption ― insurance ― overviewThis guidance note provides an overview of the VAT treatment of insurance products and should be read in conjunction with the Insurance ― specific transactions and Exemption ― insurance ― brokers and agents guidance notes.Is insurance exempt from VAT?Supplies of
