Employment Tax Guidance

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.
Latest Guidance
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26 Jul 2021
Weekly tax highlights ― 19 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 19 July 2021...

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26 Jul 2021
Weekly tax highlights ― 26 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 26 July 2021...

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26 Jul 2021
Weekly case highlights ― 19 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 19 July 2021...

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26 Jul 2021
Weekly case highlights ― 26 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 26 July 2021...

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21 Jul 2021
Legislation Day 2021 summary

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Legislation Day 2021 summary...

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19 Jul 2021
Weekly tax highlights ― 12 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly tax highlights ― 12 July 2021...

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19 Jul 2021
Weekly case highlights ― 12 July 2021

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Weekly case highlights ― 12 July 2021...

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19 Jul 2021
Follower notices

The following Personal Tax guidance note provides comprehensive and up to date tax information on Follower notices

Budget 2021
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19 Jul 2021
Tax Day 2021 summary

The following Owner-Managed Businesses guidance note provides comprehensive and up to date tax information on Tax Day 2021 summary...

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16 Jul 2021
Winning reasonable excuse cases

The following Personal Tax guidance note provides comprehensive and up to date tax information on Winning reasonable excuse cases...

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Popular documents
LEXISNEXIS

Exemption ― overview ― items that are exempt from VAT

List of supplies that are exempt from VATThe goods or services that are exempt from VAT are listed under various group headings within VATA 1994, Sch 9.It is important to remember that not all supplies that come within a heading will be exempt from VAT. For example, income from the placing of bets

LEXISNEXIS

QIPs ― when do they apply?

This guidance note provides details of quarterly instalment payments (QIPs) for corporation tax purposes and which companies need to pay their tax liabilities in this manner.Generally, corporation tax is payable nine months and one day after the end of the relevant accounting period. However, large

LEXISNEXIS

Payment of tax due under self assessment

Normal due dateIndividuals are required to pay any outstanding income tax, Class 2 and Class 4 national insurance and capital gains tax due for the tax year by 31 January following the end of the tax year (ie 31 January 2021 for the 2019/20 tax year). From 6 April 2020, UK resident individuals who

LEXISNEXIS

Change in ownership provisions

Restriction of carry forward and carry back of trading lossesFollowing the extensive changes to the loss carry forward provisions introduced from 1 April 2017, the anti-avoidance rules restricting the offset of trading losses following a change in ownership were tightened up and extended.