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
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28 Jun 2019

Statute provides that almost all adult workers should be paid at a minimum hourly rate ― either the National Living Wage (NLW) or the National Minimum Wage (NMW)...

Employment_tax_img4
28 Jun 2019

IntroductionA new framework, supported by the powers within FA 2008, Sch 36 exists for compliance checks. It enables HMRC Officers to:•visit business premises to inspect...

Employment_tax_img9
28 Jun 2019

In some situations, the ordinary rules relating to dismissals do not apply or additional rules need to be considered. Two of the most important of these are when a...

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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...

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28 Jun 2019

Termination packages often include both cash and non-cash payments. See the Taxation of cash payments guidance note for information on the taxation of cash...

Employment_tax_img4
28 Jun 2019

IntroductionIn order for travel expenses to be allowable expenses for tax purposes they must meet the strict definitions outlined in legislation. Ordinary commuting is...

Employment_tax_img7
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_img10
28 Jun 2019

The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently...

Employment_tax_img5
28 Jun 2019

Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from employed earner’s...

Employment_tax_img10
28 Jun 2019

Pending updates:The debt recovery period for NIC is to be aligned with that for income tax by removing NIC from the effects of the Limitation Act. The government will...

Latest Guidance
Employment_tax_img7
Employment Tax

Statute provides that almost all adult workers should be paid at a minimum hourly rate ― either the National Living Wage (NLW) or the National Minimum Wage (NMW)...

Employment_tax_img4
Employment Tax

IntroductionA new framework, supported by the powers within FA 2008, Sch 36 exists for compliance checks. It enables HMRC Officers to:•visit business premises to inspect...

Employment_tax_img9
Employment Tax

In some situations, the ordinary rules relating to dismissals do not apply or additional rules need to be considered. Two of the most important of these are when a...

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_img8
Employment Tax

Termination packages often include both cash and non-cash payments. See the Taxation of cash payments guidance note for information on the taxation of cash...

Employment_tax_img4
Employment Tax

IntroductionIn order for travel expenses to be allowable expenses for tax purposes they must meet the strict definitions outlined in legislation. Ordinary commuting is...

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_img10
Employment Tax

The UK rules on tax, National Insurance, pensions and employment law have all been developed primarily for application to employees who are domiciled and permanently...

Employment_tax_img5
Employment Tax

Class 1 contributionsClass 1 contributions are payable on earnings paid to an employed worker which derive from or are treated as deriving from employed earner’s...

Employment_tax_img10
Employment Tax

Pending updates:The debt recovery period for NIC is to be aligned with that for income tax by removing NIC from the effects of the Limitation Act. The government will...