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...
If an employer lends an asset (ie the employer retains ownership) to one of its employees for their private use, this gives rise to a taxable benefit chargeable to income...
IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...
IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances differ from the...
IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...
Termination packages often include both cash and non-cash payments. See the Taxation of cash payments guidance note for information on the taxation of cash...
IntroductionIn order for travel expenses to be allowable expenses for tax purposes they must meet the strict definitions outlined in legislation. Ordinary commuting is...
IntroductionCar parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this...
Proprietors often take loans from their companies. With some limited exceptions, loans from companies to their directors used to be prohibited under company law, however...
Redundancy payments fall into two categories; statutory payments and non-statutory payments.Statutory redundancy is the amount which must be paid by the employer to the...
IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...
If an employer lends an asset (ie the employer retains ownership) to one of its employees for their private use, this gives rise to a taxable benefit chargeable to income...
IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...
IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances differ from the...
IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...
Termination packages often include both cash and non-cash payments. See the Taxation of cash payments guidance note for information on the taxation of cash...
IntroductionIn order for travel expenses to be allowable expenses for tax purposes they must meet the strict definitions outlined in legislation. Ordinary commuting is...
IntroductionCar parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this...
Proprietors often take loans from their companies. With some limited exceptions, loans from companies to their directors used to be prohibited under company law, however...
Redundancy payments fall into two categories; statutory payments and non-statutory payments.Statutory redundancy is the amount which must be paid by the employer to the...
IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...
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