Employment Tax Guidance

About

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.
Featured Articles
Latest Guidance
Employment_tax_img9
28 Jun 2019

Redundancy payments fall into two categories; statutory payments and non-statutory payments.Statutory redundancy is the amount which must be paid by the employer to the...

Employment_tax_img6
28 Jun 2019

Please note that all legislative and case references in this guidance note are subscription sensitive.Liabilities in relation to transferring employeesFollowing a TUPE...

Employment_tax_img2
28 Jun 2019

Domestic workers are those engaged to provide services in a private residence. Examples of domestic workers include cleaners and nannies.Over the years, those engaging...

Employment_tax_img2
28 Jun 2019

Note: the case references in this guidance note are all subscription sensitive.Conduct is a potentially fair reason for dismissal. Dismissals for misconduct are probably...

Employment_tax_img8
28 Jun 2019

There are a number of different ways in which a worker can provide his services to his clients. The most common arrangement is an employment, which means that the...

Employment_tax_img
28 Jun 2019

IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...

Employment_tax_img5
28 Jun 2019

From 6 April 2014, significant changes were made to the NIC position of individuals working on the UK Continental Shelf (UKCS) who are engaged in activities covered by...

Employment_tax_img6
28 Jun 2019

Welfare counselling services, also referred to as Employee Assistance Programmes (EAP), include a range of facilities or treatments available for the benefit of...

Employment_tax_img2
28 Jun 2019

IntroductionPractical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of...

Employment_tax_img6
28 Jun 2019

Benefits in kindThe Class of NIC charged in respect of most benefits in kind is Class 1A, but that liability only arises if a benefit is chargeable to tax. This means...

Latest Guidance
Employment_tax_img9
Employment Tax

Redundancy payments fall into two categories; statutory payments and non-statutory payments.Statutory redundancy is the amount which must be paid by the employer to the...

Employment_tax_img6
Employment Tax

Please note that all legislative and case references in this guidance note are subscription sensitive.Liabilities in relation to transferring employeesFollowing a TUPE...

Employment_tax_img2
Employment Tax

Domestic workers are those engaged to provide services in a private residence. Examples of domestic workers include cleaners and nannies.Over the years, those engaging...

Employment_tax_img2
Employment Tax

Note: the case references in this guidance note are all subscription sensitive.Conduct is a potentially fair reason for dismissal. Dismissals for misconduct are probably...

Employment_tax_img8
Employment Tax

There are a number of different ways in which a worker can provide his services to his clients. The most common arrangement is an employment, which means that the...

Employment_tax_img
Employment Tax

IntroductionCompany cars are one of the most common taxable benefits. In addition, they have quite a number of complex rules and onerous reporting requirements. Company...

Employment_tax_img5
Employment Tax

From 6 April 2014, significant changes were made to the NIC position of individuals working on the UK Continental Shelf (UKCS) who are engaged in activities covered by...

Employment_tax_img6
Employment Tax

Welfare counselling services, also referred to as Employee Assistance Programmes (EAP), include a range of facilities or treatments available for the benefit of...

Employment_tax_img2
Employment Tax

IntroductionPractical issues for payroll operation when employees are leaving the UK are covered in the Outbound employees ― payroll issues guidance note. A review of...

Employment_tax_img6
Employment Tax

Benefits in kindThe Class of NIC charged in respect of most benefits in kind is Class 1A, but that liability only arises if a benefit is chargeable to tax. This means...