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_img10
28 Jun 2019

Many people supply their services to clients, not directly as a self-employed person, but via a company. The tax and NICs advantages of this way of working are...

Employment_tax_img4
28 Jun 2019

Share optionsAn employee share option is a right to acquire shares in the company that the employee works for, or sometimes its parent. The option will usually have a...

Employment_tax_img8
28 Jun 2019

This note sets out the basic principles of employment income and how they apply to earnings. Any type of reward received in relation to an individual’s employment may...

Employment_tax_img2
28 Jun 2019

IntroductionThe amendments introduced in the Taxation of Pensions Act 2014 provide that a dependant can receive a dependants’ flexi-access drawdown pension, a nominee can...

Employment_tax_img8
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_img
28 Jun 2019

IntroductionIn order to qualify for the tax breaks that Enterprise Management Incentive (EMI) brings, companies have to meet a number of requirements.The legislation is...

Employment_tax_img9
28 Jun 2019

All case references in this guidance note are subscription sensitive.Statutory noticeThere is a statutory minimum notice period that must be given to bring a contract of...

Employment_tax_img4
28 Jun 2019

IntroductionThird party benefits are those provided to an employee by someone other than their employer. Viewed from the provider’s perspective, they are benefits...

Employment_tax_img4
28 Jun 2019

IntroductionAs from 6 April 2015, a reporting obligation applies to employment intermediaries, requiring them to make quarterly returns to HMRC in respect of the workers...

Employment_tax_img4
28 Jun 2019

This guidance note considers the position of an end client who is not a public sector body. Different rules apply where the end client is a public sector body ― see the...

Latest Guidance
Employment_tax_img10
Employment Tax

Many people supply their services to clients, not directly as a self-employed person, but via a company. The tax and NICs advantages of this way of working are...

Employment_tax_img4
Employment Tax

Share optionsAn employee share option is a right to acquire shares in the company that the employee works for, or sometimes its parent. The option will usually have a...

Employment_tax_img8
Employment Tax

This note sets out the basic principles of employment income and how they apply to earnings. Any type of reward received in relation to an individual’s employment may...

Employment_tax_img2
Employment Tax

IntroductionThe amendments introduced in the Taxation of Pensions Act 2014 provide that a dependant can receive a dependants’ flexi-access drawdown pension, a nominee can...

Employment_tax_img8
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_img
Employment Tax

IntroductionIn order to qualify for the tax breaks that Enterprise Management Incentive (EMI) brings, companies have to meet a number of requirements.The legislation is...

Employment_tax_img9
Employment Tax

All case references in this guidance note are subscription sensitive.Statutory noticeThere is a statutory minimum notice period that must be given to bring a contract of...

Employment_tax_img4
Employment Tax

IntroductionThird party benefits are those provided to an employee by someone other than their employer. Viewed from the provider’s perspective, they are benefits...

Employment_tax_img4
Employment Tax

IntroductionAs from 6 April 2015, a reporting obligation applies to employment intermediaries, requiring them to make quarterly returns to HMRC in respect of the workers...

Employment_tax_img4
Employment Tax

This guidance note considers the position of an end client who is not a public sector body. Different rules apply where the end client is a public sector body ― see the...