Employment Tax Guidance

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Special Income Tax / NICs cases

Our professional tax practitioners have written about special income tax / nics cases in order for you to be confident you are giving your clients the most up to date information.
Latest Guidance
Employment_tax_img4
28 Jun 2019

This note sets out the key differences between the tax rules for IR35 and those for NICs.For an outline of IR35, see the Personal service companies overview guidance...

Employment_tax_img7
28 Jun 2019

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify chargeability by...

Employment_tax_img2
28 Jun 2019

Domestic workers are those engaged to provide services in a private residence. Examples of domestic workers include cleaners and nannies.Over the years, those engaging...

Employment_tax_img8
28 Jun 2019

There are a number of different ways in which a worker can provide his services to his clients. The most common arrangement is an employment, which means that the...

Employment_tax_img2
28 Jun 2019

Following various reviews of the personal service company (PSC) legislation (also known as IR35), the Government took a new direction in Finance Act 2017, treating public...

Employment_tax_img10
28 Jun 2019

Many people supply their services to clients, not directly as a self-employed person, but via a company. The tax and NICs advantages of this way of working are...

Employment_tax_img8
28 Jun 2019

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify chargeability by...

Employment_tax_img4
28 Jun 2019

IntroductionAs from 6 April 2015, a reporting obligation applies to employment intermediaries, requiring them to make quarterly returns to HMRC in respect of the workers...

Employment_tax_img4
28 Jun 2019

This guidance note considers the position of an end client who is not a public sector body. Different rules apply where the end client is a public sector body ― see the...

Employment_tax_img8
28 Jun 2019

There are a number of special tax rules that apply to Members of Parliament (MPs). In the main, they provide exemptions for the various kinds of travel and subsistence...

Latest Guidance
Employment_tax_img4
Employment Tax

This note sets out the key differences between the tax rules for IR35 and those for NICs.For an outline of IR35, see the Personal service companies overview guidance...

Employment_tax_img7
Employment Tax

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify chargeability by...

Employment_tax_img2
Employment Tax

Domestic workers are those engaged to provide services in a private residence. Examples of domestic workers include cleaners and nannies.Over the years, those engaging...

Employment_tax_img8
Employment Tax

There are a number of different ways in which a worker can provide his services to his clients. The most common arrangement is an employment, which means that the...

Employment_tax_img2
Employment Tax

Following various reviews of the personal service company (PSC) legislation (also known as IR35), the Government took a new direction in Finance Act 2017, treating public...

Employment_tax_img10
Employment Tax

Many people supply their services to clients, not directly as a self-employed person, but via a company. The tax and NICs advantages of this way of working are...

Employment_tax_img8
Employment Tax

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify chargeability by...

Employment_tax_img4
Employment Tax

IntroductionAs from 6 April 2015, a reporting obligation applies to employment intermediaries, requiring them to make quarterly returns to HMRC in respect of the workers...

Employment_tax_img4
Employment Tax

This guidance note considers the position of an end client who is not a public sector body. Different rules apply where the end client is a public sector body ― see the...

Employment_tax_img8
Employment Tax

There are a number of special tax rules that apply to Members of Parliament (MPs). In the main, they provide exemptions for the various kinds of travel and subsistence...