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
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27 Jun 2019

Income tax on earningsAn employee’s tax position can sometimes depend on whether he carries out his duties in the UK or elsewhere. This is the case if the employee is...

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27 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_img9
27 Jun 2019

Most ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are...

Employment_tax_img8
27 Jun 2019

IntroductionEver since its introduction in 2000, the IR35 legislation has been consistently problematic. In particular:•the regime is unfair because it treats those...

Employment_tax_img
27 Jun 2019

TaxStatutory residence testThe starting point for determining the tax treatment of a seafarer, as with any other employee, is to determine whether he is resident in the...

Employment_tax_img9
27 Jun 2019

A worker who offers his services to a number of different clients may choose to sign up to an agency who will seek work on his behalf. The work secured for the individual...

Employment_tax_img10
27 Jun 2019

Most of the rules concerning tax on employment income and National Insurance apply to company directors in exactly the same way as they do to general employees. Unless...

Employment_tax_img
27 Jun 2019

Tax and National InsuranceIf a volunteer or voluntary worker receives no payment or benefits at all in connection with the voluntary work, the question of tax and...

Employment_tax_img2
27 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...

Latest Guidance
Employment_tax_img8
Employment Tax

Income tax on earningsAn employee’s tax position can sometimes depend on whether he carries out his duties in the UK or elsewhere. This is the case if the employee is...

Employment_tax_img2
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_img9
Employment Tax

Most ministers of religion or members of the clergy are either office-holders or employees and so their earnings are taxable under ITEPA 2003 as employment income and are...

Employment_tax_img8
Employment Tax

IntroductionEver since its introduction in 2000, the IR35 legislation has been consistently problematic. In particular:•the regime is unfair because it treats those...

Employment_tax_img
Employment Tax

TaxStatutory residence testThe starting point for determining the tax treatment of a seafarer, as with any other employee, is to determine whether he is resident in the...

Employment_tax_img9
Employment Tax

A worker who offers his services to a number of different clients may choose to sign up to an agency who will seek work on his behalf. The work secured for the individual...

Employment_tax_img10
Employment Tax

Most of the rules concerning tax on employment income and National Insurance apply to company directors in exactly the same way as they do to general employees. Unless...

Employment_tax_img
Employment Tax

Tax and National InsuranceIf a volunteer or voluntary worker receives no payment or benefits at all in connection with the voluntary work, the question of tax and...

Employment_tax_img2
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...