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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27 Jun 2019

In the past, HMRC has investigated a number of attempted avoidance schemes involving offshore employment intermediaries. Those schemes were mainly aimed at avoiding...

Employment_tax_img10
27 Jun 2019

THIS GUIDANCE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESThe automatic enrolment dutyThe automatic enrolment regime, established under the Pensions Act...

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27 Jun 2019

IntroductionHeavy goods vehicles (HGVs) are a very uncommon benefit. Unless a very specific set of circumstances arise then the provision of an HGV to members of staff...

Employment_tax_img10
27 Jun 2019

Indirect discrimination occurs where a complainant shows that a provision, criterion or practice (PCP) applied to all employees, puts or would put those sharing the...

Employment_tax_img10
27 Jun 2019

IntroductionThe provision of medical related benefits to employees is one of the most common benefits provided by employers. If an employer provides insurance or pays for...

Latest Guidance
Employment_tax_img10
Employment Tax

In the past, HMRC has investigated a number of attempted avoidance schemes involving offshore employment intermediaries. Those schemes were mainly aimed at avoiding...

Employment_tax_img10
Employment Tax

THIS GUIDANCE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALESThe automatic enrolment dutyThe automatic enrolment regime, established under the Pensions Act...

Employment_tax_img9
Employment Tax

IntroductionHeavy goods vehicles (HGVs) are a very uncommon benefit. Unless a very specific set of circumstances arise then the provision of an HGV to members of staff...

Employment_tax_img10
Employment Tax

Indirect discrimination occurs where a complainant shows that a provision, criterion or practice (PCP) applied to all employees, puts or would put those sharing the...

Employment_tax_img10
Employment Tax

IntroductionThe provision of medical related benefits to employees is one of the most common benefits provided by employers. If an employer provides insurance or pays for...