Employment Tax Guidance
Non resident directors and NIC general position Directors of a UK limited company are office holders and treated in the same way as employed earners...
Position from 6 April 2014 Significant changes were made to the provisions from 6 April 2014 and from that date the amended SI 2001 1004 reg 114 means...
Taxation of UK employment Non resident employees UK based earnings are taxed under ITEPA 2003 s 27 Employees who are only resident in the UK are not...
This note provides an overview of the statutory residence test SRT introduced with effect from 6 April 2013 The SRT sets the ground rules for...
Coming to work in the UK An employee is subject to income tax if he is resident or carrying out employment duties in the UK Just one day of work in...
IntroductionIn some circumstances, an individual may be liable to tax in two jurisdictions simultaneously where he is employed in one country but...
The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled...
Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from...
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....
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...
Non resident directors and NIC general position Directors of a UK limited company are office holders and treated in the same way as employed earners for NIC purposes by...
Position from 6 April 2014 Significant changes were made to the provisions from 6 April 2014 and from that date the amended SI 2001 1004 reg 114 means that all employees...
Taxation of UK employment Non resident employees UK based earnings are taxed under ITEPA 2003 s 27 Employees who are only resident in the UK are not chargeable to UK tax...
This note provides an overview of the statutory residence test SRT introduced with effect from 6 April 2013 The SRT sets the ground rules for determining whether an...
Coming to work in the UK An employee is subject to income tax if he is resident or carrying out employment duties in the UK Just one day of work in the UK can result in a...
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...
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