Employment Tax Guidance

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Employment Tax

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.
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Latest Guidance
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13 Mar 2020

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and,...

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13 Mar 2020

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...

Employment_tax_img8
13 Mar 2020

The Government released on 20 December 2019 a copy of the loan charge independent review report, containing some considerable changes to the loan...

Employment_tax_img8
13 Mar 2020

IntroductionThere is no limit on the amount that can be invested in a registered pension scheme by a member or their employer, but there is a limit on...

Employment_tax_img7
13 Mar 2020

IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring...

Employment_tax_img2
13 Mar 2020

The annual allowance in relation to registered pension schemes is the maximum amount:by which a member’s benefits can increase in a pension...

Employment_tax_img6
13 Mar 2020

IntroductionA lifetime limit on the total amount of pension value that could benefit from tax relief was introduced with effect from 6 April...

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13 Mar 2020

The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading...

Employment_tax_img2
13 Mar 2020

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of enterprise management incentives (EMI)...

Employment_tax_img
12 Mar 2020

Introduction The employment allowance is available to most employers reducing their liability to secondary Class 1 national insurance contributions...

Latest Guidance
Employment_tax_img6
Employment Tax

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...

Employment_tax_img5
Employment Tax

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...

Employment_tax_img8
Employment Tax

The Government released on 20 December 2019 a copy of the loan charge independent review report, containing some considerable changes to the loan charge.The review, led...

Employment_tax_img8
Employment Tax

IntroductionThere is no limit on the amount that can be invested in a registered pension scheme by a member or their employer, but there is a limit on the amount that is...

Employment_tax_img7
Employment Tax

IntroductionFor a detailed analysis of the changes announced at Spring Budget 2020 in respect of homeworking, see the Measures announced at Spring Budget 2020 to support...

Employment_tax_img2
Employment Tax

The annual allowance in relation to registered pension schemes is the maximum amount:by which a member’s benefits can increase in a pension input period (PIP) (in...

Employment_tax_img6
Employment Tax

IntroductionA lifetime limit on the total amount of pension value that could benefit from tax relief was introduced with effect from 6 April 2006. Tax...

Employment_tax_img4
Employment Tax

The tax rules around enterprise management incentive (EMI) schemes are extremely generous and were introduced to enable small higher risk trading companies to recruit or...

Employment_tax_img2
Employment Tax

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of enterprise management incentives (EMI) schemes. It suggests...

Employment_tax_img
Employment Tax

Introduction The employment allowance is available to most employers reducing their liability to secondary Class 1 national insurance contributions NIC It is a flat rate...