Employment Tax Guidance
IntroductionIn some circumstances, an individual may be liable to tax in two jurisdictions simultaneously where he is employed in one country but spends time working in...
The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently...
Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from employed earner’s...
What is a remittance?An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets...
This note primarily covers the PAYE and National Insurance position of seconded employees working wholly or partly in the UK. The note does not cover other available...
From 6 April 2014, significant changes were made to the NIC position of individuals working on the UK Continental Shelf (UKCS) who are engaged in activities covered by...
IntroductionPractical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of...
Strictly, the earnings for any UK workday are taxable in the UK under ITEPA 2003, s 27 (the arising basis), even if the employee only works for a day or two in the UK. If...
A non-UK domiciled individual is entitled to claim the remittance basis of taxation so that they only pay tax on their UK source income and gains, and any offshore income...
A seconded employee for PAYE purposes includes all individuals included by an employer within an expatriate modified PAYE scheme.What is a modified PAYE scheme?A modified...
IntroductionIn some circumstances, an individual may be liable to tax in two jurisdictions simultaneously where he is employed in one country but spends time working in...
The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently...
Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from employed earner’s...
What is a remittance?An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets...
This note primarily covers the PAYE and National Insurance position of seconded employees working wholly or partly in the UK. The note does not cover other available...
From 6 April 2014, significant changes were made to the NIC position of individuals working on the UK Continental Shelf (UKCS) who are engaged in activities covered by...
IntroductionPractical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of...
Strictly, the earnings for any UK workday are taxable in the UK under ITEPA 2003, s 27 (the arising basis), even if the employee only works for a day or two in the UK. If...
A non-UK domiciled individual is entitled to claim the remittance basis of taxation so that they only pay tax on their UK source income and gains, and any offshore income...
A seconded employee for PAYE purposes includes all individuals included by an employer within an expatriate modified PAYE scheme.What is a modified PAYE scheme?A modified...
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