Employment Tax Guidance

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Remuneration planning

Tolley provides this great content on remuneration planning tax so that you can always be well informed of the latest tax policy changes.
Latest Guidance
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28 Jun 2019

IntroductionOver many years, successive Governments have introduced measures to curb what they have seen as being unacceptable tax avoidance. This is different to tax...

Employment_tax_img2
28 Jun 2019

The Maternity and Parental Leave Regulations are designed to ensure that a woman on additional maternity leave is entitled to the same level of benefits she would have...

Employment_tax_img
28 Jun 2019

This guidance note relates to particular points to consider in relation to salary sacrifice arrangements for travel and subsistence up to and including 5 April 2016. With...

Employment_tax_img
28 Jun 2019

Should the employer provide a company car or should the employee use own car for business travel?In deciding whether to offer employees a company car as a standard...

Employment_tax_img7
28 Jun 2019

OverviewEffective from 6 April 2017 new legislation on optional remuneration arrangements (OpRA) adds a further consideration to the taxation of benefits provided through...

Employment_tax_img4
28 Jun 2019

So how does Flex work?Under a Flex arrangement each employee is essentially given a degree of control over how and on what their personal remuneration ‘budget’ provided...

Employment_tax_img5
28 Jun 2019

The default position when an employee enters an employer’s pension scheme is for their pension contribution to be deducted from net pay. This is also the case for...

Employment_tax_img
28 Jun 2019

When the disguised remuneration rules were published there was widespread concern that the legislation would catch many straightforward arrangements which did not involve...

Employment_tax_img2
28 Jun 2019

GeneralThe DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is...

Employment_tax_img5
28 Jun 2019

IntroductionUnregistered schemes, Employer Financed Retirement Benefit Schemes (EFRBS) are not subject to the pensions taxation regime set out in FA 2004. Thus,...

Latest Guidance
Employment_tax_img7
Employment Tax

IntroductionOver many years, successive Governments have introduced measures to curb what they have seen as being unacceptable tax avoidance. This is different to tax...

Employment_tax_img2
Employment Tax

The Maternity and Parental Leave Regulations are designed to ensure that a woman on additional maternity leave is entitled to the same level of benefits she would have...

Employment_tax_img
Employment Tax

This guidance note relates to particular points to consider in relation to salary sacrifice arrangements for travel and subsistence up to and including 5 April 2016. With...

Employment_tax_img
Employment Tax

Should the employer provide a company car or should the employee use own car for business travel?In deciding whether to offer employees a company car as a standard...

Employment_tax_img7
Employment Tax

OverviewEffective from 6 April 2017 new legislation on optional remuneration arrangements (OpRA) adds a further consideration to the taxation of benefits provided through...

Employment_tax_img4
Employment Tax

So how does Flex work?Under a Flex arrangement each employee is essentially given a degree of control over how and on what their personal remuneration ‘budget’ provided...

Employment_tax_img5
Employment Tax

The default position when an employee enters an employer’s pension scheme is for their pension contribution to be deducted from net pay. This is also the case for...

Employment_tax_img
Employment Tax

When the disguised remuneration rules were published there was widespread concern that the legislation would catch many straightforward arrangements which did not involve...

Employment_tax_img2
Employment Tax

GeneralThe DOTAS rules do not include a definition of an avoidance scheme, instead they focus on whether a scheme is ‘notifiable’. A scheme can be something that it is...

Employment_tax_img5
Employment Tax

IntroductionUnregistered schemes, Employer Financed Retirement Benefit Schemes (EFRBS) are not subject to the pensions taxation regime set out in FA 2004. Thus,...