Employment Tax Guidance

About

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_img
28 Jun 2019

Many people supply their services to clients, not directly as an employee of the client nor as a self-employed person, but via a company. The tax and NIC advantages of...

Employment_tax_img10
28 Jun 2019

IntroductionIn a move to restrict the ability of those working through intermediaries to claim travel and subsistence expenses unavailable to ordinary employees, the...

Employment_tax_img10
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_img
28 Jun 2019

HMRC’s basic position is that personal service companies (PSCs) should be able to self-assess whether or not IR35 applies, but it also holds the view that there is...

Employment_tax_img2
28 Jun 2019

TaxStatutory residence testThe starting point for determining the tax treatment of an individual who is employed to work on board an aircraft, as with any other employee,...

Employment_tax_img9
28 Jun 2019

There are special tax rules that apply to members of the regular UK armed forces, reserve and auxiliary forces, and members of visiting forces.For all categories of UK...

Employment_tax_img8
28 Jun 2019

What are managed service companies (MSCs)?Many people supply their services to clients, not directly as a self-employed person, but via a company, known as a personal...

Employment_tax_img8
28 Jun 2019

Where the legislation on Managed Service Companies applies to a payment made to a worker, that worker is treated as receiving a deemed employment income payment, which is...

Employment_tax_img9
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_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...

Latest Guidance
Employment_tax_img
Employment Tax

Many people supply their services to clients, not directly as an employee of the client nor as a self-employed person, but via a company. The tax and NIC advantages of...

Employment_tax_img10
Employment Tax

IntroductionIn a move to restrict the ability of those working through intermediaries to claim travel and subsistence expenses unavailable to ordinary employees, the...

Employment_tax_img10
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_img
Employment Tax

HMRC’s basic position is that personal service companies (PSCs) should be able to self-assess whether or not IR35 applies, but it also holds the view that there is...

Employment_tax_img2
Employment Tax

TaxStatutory residence testThe starting point for determining the tax treatment of an individual who is employed to work on board an aircraft, as with any other employee,...

Employment_tax_img9
Employment Tax

There are special tax rules that apply to members of the regular UK armed forces, reserve and auxiliary forces, and members of visiting forces.For all categories of UK...

Employment_tax_img8
Employment Tax

What are managed service companies (MSCs)?Many people supply their services to clients, not directly as a self-employed person, but via a company, known as a personal...

Employment_tax_img8
Employment Tax

Where the legislation on Managed Service Companies applies to a payment made to a worker, that worker is treated as receiving a deemed employment income payment, which is...

Employment_tax_img9
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_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...