Employment Tax Guidance

About

Employment income

Our tax professionals have worked hard to deliver documentation on employment income tax in order that you can provide the latest thinking.
Latest Guidance
Employment_tax_img8
28 Jun 2019

This note sets out the basic principles of employment income and how they apply to earnings. Any type of reward received in relation to an individual’s employment may...

Employment_tax_img10
27 Jun 2019

A salary sacrifice arrangement is a formal agreement under which an employee accepts that with effect from a set date, they will receive a lower taxable salary than...

Employment_tax_img6
27 Jun 2019

OverviewWhere an employer pays or reimburses expenses to an employee by reason of his employment a tax charge would normally arise under ITEPA 2003, s 72.Similarly when...

Employment_tax_img
27 Jun 2019

The basic rule is that all benefits provided to an employee by reason of their employment are taxable unless there is a specific exemption or other rule that means they...

Employment_tax_img9
27 Jun 2019

Expenses introductionThe main types of payment made to employees are pay, benefits and expenses. The guidance notes within this sub-topic deal with expense payments made...

Employment_tax_img4
27 Jun 2019

This note explains how to work out whether a person is employed or self-employed. It considers the NIC deeming rules, the contractual relationship between the parties,...

Employment_tax_img4
27 Jun 2019

IntroductionHMRC has, for many years, sought to ensure that the rewards gained from employment are properly subject to income tax and National Insurance contributions...

Employment_tax_img8
27 Jun 2019

IntroductionTips and commission are both varieties of payment that employees may receive in addition to their regular wage or salary payments. Tips, in particular, are...

Employment_tax_img10
27 Jun 2019

Whether a person is employed or self-employed has significant consequences for tax and National Insurance contributions (NIC) purposes. There are also employment law and...

Employment_tax_img2
27 Jun 2019

This note sets out the main differences between employment and self-employment. It discusses the timing of payment, National Insurance contributions (NIC), expenses,...

Latest Guidance
Employment_tax_img8
Employment Tax

This note sets out the basic principles of employment income and how they apply to earnings. Any type of reward received in relation to an individual’s employment may...

Employment_tax_img10
Employment Tax

A salary sacrifice arrangement is a formal agreement under which an employee accepts that with effect from a set date, they will receive a lower taxable salary than...

Employment_tax_img6
Employment Tax

OverviewWhere an employer pays or reimburses expenses to an employee by reason of his employment a tax charge would normally arise under ITEPA 2003, s 72.Similarly when...

Employment_tax_img
Employment Tax

The basic rule is that all benefits provided to an employee by reason of their employment are taxable unless there is a specific exemption or other rule that means they...

Employment_tax_img9
Employment Tax

Expenses introductionThe main types of payment made to employees are pay, benefits and expenses. The guidance notes within this sub-topic deal with expense payments made...

Employment_tax_img4
Employment Tax

This note explains how to work out whether a person is employed or self-employed. It considers the NIC deeming rules, the contractual relationship between the parties,...

Employment_tax_img4
Employment Tax

IntroductionHMRC has, for many years, sought to ensure that the rewards gained from employment are properly subject to income tax and National Insurance contributions...

Employment_tax_img8
Employment Tax

IntroductionTips and commission are both varieties of payment that employees may receive in addition to their regular wage or salary payments. Tips, in particular, are...

Employment_tax_img10
Employment Tax

Whether a person is employed or self-employed has significant consequences for tax and National Insurance contributions (NIC) purposes. There are also employment law and...

Employment_tax_img2
Employment Tax

This note sets out the main differences between employment and self-employment. It discusses the timing of payment, National Insurance contributions (NIC), expenses,...