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

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_img8
28 Jun 2019

IntroductionMembers of an occupational defined contribution schemes may take pension benefits in the form of a scheme pension, a lifetime annuity, or in the form of...

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28 Jun 2019

Note: the legislative and case references in this guidance note are all subscription sensitive.The duty to make reasonable adjustments (the duty) comprises three distinct...

Employment_tax_img5
28 Jun 2019

IntroductionCar parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this...

Employment_tax_img10
28 Jun 2019

What is a remittance?An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets...

Employment_tax_img
28 Jun 2019

The Equality Act 2010 contains provisions designed to achieve equality in the workplace and provide protection against discrimination on grounds of sex, race and...

Employment_tax_img5
28 Jun 2019

This note primarily covers the PAYE and National Insurance position of seconded employees working wholly or partly in the UK. The note does not cover other available...

Employment_tax_img6
28 Jun 2019

Note: the case references in this guidance note are all subscription sensitive.The length of time for which someone has been continuously employed is important because it...

Employment_tax_img6
28 Jun 2019

Proprietors often take loans from their companies. With some limited exceptions, loans from companies to their directors used to be prohibited under company law, however...

Employment_tax_img5
28 Jun 2019

Employees may be entitled to various types of payment relating to pregnancy or maternity, such as:•pay during time off for antenatal care•pay during suspension from work...

Latest 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_img8
Employment Tax

IntroductionMembers of an occupational defined contribution schemes may take pension benefits in the form of a scheme pension, a lifetime annuity, or in the form of...

Employment_tax_img2
Employment Tax

Note: the legislative and case references in this guidance note are all subscription sensitive.The duty to make reasonable adjustments (the duty) comprises three distinct...

Employment_tax_img5
Employment Tax

IntroductionCar parking can be provided to employees in a number of ways. This guidance note examines each of the different methods in which an employer can provide this...

Employment_tax_img10
Employment Tax

What is a remittance?An individual remits foreign income or gains where money (or more widely, property) is brought to, received or used in the UK. The funds or assets...

Employment_tax_img
Employment Tax

The Equality Act 2010 contains provisions designed to achieve equality in the workplace and provide protection against discrimination on grounds of sex, race and...

Employment_tax_img5
Employment Tax

This note primarily covers the PAYE and National Insurance position of seconded employees working wholly or partly in the UK. The note does not cover other available...

Employment_tax_img6
Employment Tax

Note: the case references in this guidance note are all subscription sensitive.The length of time for which someone has been continuously employed is important because it...

Employment_tax_img6
Employment Tax

Proprietors often take loans from their companies. With some limited exceptions, loans from companies to their directors used to be prohibited under company law, however...

Employment_tax_img5
Employment Tax

Employees may be entitled to various types of payment relating to pregnancy or maternity, such as:•pay during time off for antenatal care•pay during suspension from work...