Collective agreements

Produced by Tolley in association with Hogan Lovells
Employment Tax
Guidance

Collective agreements

Produced by Tolley in association with Hogan Lovells
Employment Tax
Guidance
imgtext

Collective agreements are agreements negotiated between one or more trade union and one or more employer or employers' association. Collective agreements can affect almost all aspects of the employment relationship and the terms and conditions of an individual employment contract, including:

  1. remuneration

  2. working hours

  3. working conditions

  4. overtime

  5. disciplinary procedures

  6. grievance procedures

  7. training

  8. health and safety

TULR(C)A 1992, s 178(1)

Collective agreements can cover all employees, they are not limited to the union members.

Enforceability between union and employer

The provisions of TULR(C)A 1992 as well as the common law both hold that the existence of a collective agreement does not equate to an intention to create legal relations between the parties. In order for a collective agreement to be enforceable between the union and the employer it must:

  1. be in writing, and

  2. contain a provision clearly indicating that the parties intend it to be legally enforceable

This rule applies to collective agreements only where they relate to:

  1. terms and conditions of employment, or the physical conditions of work

  2. engagement

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+
  • 18 Dec 2025 10:00

Popular Articles

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

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

14 Jul 2020 13:21 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more