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
15 Apr 2020

For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17...

Employment_tax_img6
15 Apr 2020

Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll...

Employment_tax_img10
15 Apr 2020

The construction industry scheme (CIS) was devised to limit the amount of tax lost as a result of under-declarations or failures to notify...

Employment_tax_img2
15 Apr 2020

The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 with an 11-month implementation period up to 31 December 2020.During this...

Employment_tax_img
15 Apr 2020

For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17...

Employment_tax_img4
15 Apr 2020

Where the off payroll working rules apply (see the Off payroll working (IR35) in the public sector ― overview guidance note), the fee payer is...

Employment_tax_img9
15 Apr 2020

There are a variety of working relationships between workers and clients. The most common relationship we address in this module is that of employee...

Employment_tax_img6
13 Mar 2020

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and,...

Employment_tax_img5
13 Mar 2020

Employees may be entitled to various types of payment relating to pregnancy or maternity, such as:•pay during time off for antenatal care•pay during...

Employment_tax_img7
13 Mar 2020

Due to the coronavirus (COVID-19) outbreak, employers and employees are likely to be purchasing assets such as furniture for working from home. To...

Latest Guidance
Employment_tax_img8
Employment Tax

For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17 March 2020, the Chief...

Employment_tax_img6
Employment Tax

Following various reviews of the IR35 legislation (referred to as ‘the provision of services through an intermediary’ in legislation, and ‘off payroll working rules’ or...

Employment_tax_img10
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_img2
Employment Tax

The UK negotiated a Withdrawal Agreement and left the EU on 31 January 2020 with an 11-month implementation period up to 31 December 2020.During this implementation...

Employment_tax_img
Employment Tax

For the private sector, new rules were due to come into force on 6 April 2020 in relation to the engagement of off payroll workers. However, on 17 March 2020, the Chief...

Employment_tax_img4
Employment Tax

Where the off payroll working rules apply (see the Off payroll working (IR35) in the public sector ― overview guidance note), the fee payer is required to calculate and...

Employment_tax_img9
Employment Tax

There are a variety of working relationships between workers and clients. The most common relationship we address in this module is that of employee and employer;...

Employment_tax_img6
Employment Tax

The Government has treated public sector bodies which engage workers via an intermediary as responsible for assessing employment status and, consequently, for PAYE to be...

Employment_tax_img5
Employment Tax

Employees may be entitled to various types of payment relating to pregnancy or maternity, such as:•pay during time off for antenatal care•pay during suspension from work...

Employment_tax_img7
Employment Tax

Due to the coronavirus (COVID-19) outbreak, employers and employees are likely to be purchasing assets such as furniture for working from home. To bring all the relevant...