Employment Tax Guidance

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Employment Tax

Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
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Latest Guidance
Employment_tax_img6
28 Jun 2019

Employees who have been given notice of termination of their employment by reason of redundancy have a right to request time off work to look for employment or make...

Employment_tax_img6
28 Jun 2019

This guidance note provides practical information about the registration and declaration (also known as ‘self-certification’) requirements for companies operating any of...

Employment_tax_img7
28 Jun 2019

IntroductionUnder the penalty legislation introduced by FA 2007, Sch 24, where an inaccuracy has occurred on a return or other document which leads to an understatement...

Employment_tax_img6
28 Jun 2019

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...

Employment_tax_img7
28 Jun 2019

If an employer lends an asset (ie the employer retains ownership) to one of its employees for their private use, this gives rise to a taxable benefit chargeable to income...

Employment_tax_img9
28 Jun 2019

There are a number of different consequences that can arise for employers as a result of introducing and operating employee share incentive arrangements, some beneficial...

Employment_tax_img6
28 Jun 2019

IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...

Employment_tax_img5
28 Jun 2019

IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances differ from the...

Employment_tax_img10
28 Jun 2019

Dealing with the irregularities that may arise from an employer compliance check requires a good working knowledge of the applicable legislation and practice. Arguments...

Employment_tax_img5
28 Jun 2019

IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...

Latest Guidance
Employment_tax_img6
Employment Tax

Employees who have been given notice of termination of their employment by reason of redundancy have a right to request time off work to look for employment or make...

Employment_tax_img6
Employment Tax

This guidance note provides practical information about the registration and declaration (also known as ‘self-certification’) requirements for companies operating any of...

Employment_tax_img7
Employment Tax

IntroductionUnder the penalty legislation introduced by FA 2007, Sch 24, where an inaccuracy has occurred on a return or other document which leads to an understatement...

Employment_tax_img6
Employment Tax

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...

Employment_tax_img7
Employment Tax

If an employer lends an asset (ie the employer retains ownership) to one of its employees for their private use, this gives rise to a taxable benefit chargeable to income...

Employment_tax_img9
Employment Tax

There are a number of different consequences that can arise for employers as a result of introducing and operating employee share incentive arrangements, some beneficial...

Employment_tax_img6
Employment Tax

IntroductionThe provision of furniture by an employer to an employee is usually linked to the provision of living accommodation to the employee.FurnitureAnnual valueIf...

Employment_tax_img5
Employment Tax

IntroductionRound sum allowances are amounts paid by an employer to an employee to cover future expenditure by the employee. Round sum allowances differ from the...

Employment_tax_img10
Employment Tax

Dealing with the irregularities that may arise from an employer compliance check requires a good working knowledge of the applicable legislation and practice. Arguments...

Employment_tax_img5
Employment Tax

IntroductionEmployers may regularly entertain clients, customers or suppliers. The consequences of such entertainment for both the third parties and any employees of the...