Commentary

B2.430 Employees—secondments

Business tax
Business tax | Commentary

B2.430 Employees—secondments

Business tax | Commentary

B2.430 Employees—secondments

Employees are occasionally seconded by their employers to other organisations. In many cases, the original employer continues to pay the employee during the period of absence. In certain circumstances, the employer may claim a deduction for the employment expenses (this will include the salary, secondary NICs, pension costs etc).

A deduction will be available in respect of the employment costs for the period in which the employee's services are made available if1:

  1.  

    •     the employee is employed for the purposes of the employer's trade and

  2.  

    •     the employee is seconded to either:

    1.  

      –     a charity or

    2.  

      –     an educational

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to TolleyLibrary or register for a free trial