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_img8
28 Jun 2019

BackgroundTax and National Insurance liabilities on the acquisition of shares and securities must be accounted for through PAYE where the underlying shares are readily...

Employment_tax_img8
28 Jun 2019

Strictly, the earnings for any UK workday are taxable in the UK under ITEPA 2003, s 27 (the arising basis), even if the employee only works for a day or two in the UK. If...

Employment_tax_img
28 Jun 2019

IntroductionAlmost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting...

Employment_tax_img6
28 Jun 2019

Staff training and courses are a common benefit provided by employers to their staff. There are various reliefs available for the costs associated with staff...

Employment_tax_img2
28 Jun 2019

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of Enterprise Management Incentives (EMI) schemes. It suggests...

Employment_tax_img2
28 Jun 2019

IntroductionThe purpose of a registered pension scheme is to provide retirement and death benefits for its members, and the financial dependants of members. The UK...

Employment_tax_img
28 Jun 2019

When a new employee starts with an organisation, the employer needs to obtain several pieces of information to ensure that the employee can be paid correctly and on...

Employment_tax_img
28 Jun 2019

This guidance note applies only to pension schemes in England and Wales.The automatic enrolment regime, established under the Pensions Act 2008, ss 1–99A (Pt 1), imposes...

Employment_tax_img2
28 Jun 2019

Following various reviews of the personal service company (PSC) legislation (also known as IR35), the Government took a new direction in Finance Act 2017, treating public...

Employment_tax_img4
28 Jun 2019

The residual liability provisions provide a means of calculating the value of a benefit provided to an employee if neither the money’s worth principle applies nor any...

Latest Guidance
Employment_tax_img8
Employment Tax

BackgroundTax and National Insurance liabilities on the acquisition of shares and securities must be accounted for through PAYE where the underlying shares are readily...

Employment_tax_img8
Employment Tax

Strictly, the earnings for any UK workday are taxable in the UK under ITEPA 2003, s 27 (the arising basis), even if the employee only works for a day or two in the UK. If...

Employment_tax_img
Employment Tax

IntroductionAlmost all employers provide workplaces for their employees. Fortunately the vast majority of this provision is exempt from both tax / NIC and reporting...

Employment_tax_img6
Employment Tax

Staff training and courses are a common benefit provided by employers to their staff. There are various reliefs available for the costs associated with staff...

Employment_tax_img2
Employment Tax

The legislation, primarily in ITEPA 2003, Sch 7, gives employers a strong clue as to the intended benefits of Enterprise Management Incentives (EMI) schemes. It suggests...

Employment_tax_img2
Employment Tax

IntroductionThe purpose of a registered pension scheme is to provide retirement and death benefits for its members, and the financial dependants of members. The UK...

Employment_tax_img
Employment Tax

When a new employee starts with an organisation, the employer needs to obtain several pieces of information to ensure that the employee can be paid correctly and on...

Employment_tax_img
Employment Tax

This guidance note applies only to pension schemes in England and Wales.The automatic enrolment regime, established under the Pensions Act 2008, ss 1–99A (Pt 1), imposes...

Employment_tax_img2
Employment Tax

Following various reviews of the personal service company (PSC) legislation (also known as IR35), the Government took a new direction in Finance Act 2017, treating public...

Employment_tax_img4
Employment Tax

The residual liability provisions provide a means of calculating the value of a benefit provided to an employee if neither the money’s worth principle applies nor any...