Employment Tax

Find the Employment Tax answers you need in the UK’s definitive source of practical tax guidance

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.

Employment Tax
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.
Employment Tax
A comprehensive section on remuneration planning, share schemes and off-payroll working will guide you through some of the most complex areas of tax.
Employment Tax
The Employment Tax module also gives a high-level overview of employment law topics relevant to anyone working in employment tax.
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.

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Tax Areas

Popular Articles

Gifts out of surplus income

Gifts out of surplus incomeA valuable exemption from inheritance tax (IHT) applies to gifts out of surplus income. This exemption applies only to lifetime gifts and is therefore a key part of lifetime planning. The exemption applies to both outright gifts and gifts into trust. Gifts which meet the

14 Jul 2020 11:48 | Produced by Tolley in association with Emma Haley at Boodle Hatfield LLP Read more Read more

Payment of tax due under self assessment

Payment of tax due under self assessmentNormal due dateIndividuals are usually required to pay any outstanding income tax, Class 2 and Class 4 national insurance, and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2025 for the 2023/24 tax year).

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more