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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27 Apr 2021
Off payroll working (IR35) ― calculating the deemed employment payment

The following Employment Tax guidance note provides comprehensive and up to date tax information on Off payroll working (IR35) ― calculating the...

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7 Apr 2021
Preparing for off payroll working (IR35) in the private sector

The following Employment Tax guidance note provides comprehensive and up to date tax information on Preparing for off payroll working (IR35) in the...

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31 Mar 2021
CIS ― compliance

The following Employment Tax guidance note provides comprehensive and up to date tax information on CIS ― compliance

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17 Mar 2021
Off payroll working (IR35) in the private sector ― overview

The following Employment Tax guidance note provides comprehensive and up to date tax information on Off payroll working (IR35) in the private sector ―...

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17 Mar 2021
Off payroll working (IR35) in the public sector ― overview

The following Employment Tax guidance note provides comprehensive and up to date tax information on Off payroll working (IR35) in the public sector ―...

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4 Mar 2021
Off payroll working (IR35) ― particular NIC points and planning

The following Employment Tax guidance note provides comprehensive and up to date tax information on Off payroll working (IR35) ― particular NIC points...

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26 Feb 2021
Anti-avoidance rules ― off payroll working (IR35)

The following Employment Tax guidance note provides comprehensive and up to date tax information on Anti-avoidance rules ― off payroll working (IR35)...

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25 Feb 2021
Employment intermediaries: travel and subsistence

The following Employment Tax guidance note provides comprehensive and up to date tax information on Employment intermediaries: travel and subsistence...

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25 Feb 2021
MSCs ― the deemed employment payment

The following Employment Tax guidance note provides comprehensive and up to date tax information on MSCs ― the deemed employment payment...

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25 Feb 2021
CIS ― penalties for inaccurate returns

The following Employment Tax guidance note provides comprehensive and up to date tax information on CIS ― penalties for inaccurate returns...

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Popular documents
LEXISNEXIS

Definition of a close company

There are several sets of provisions in the Taxes Acts which relate to ‘close’ companies, most of which are anti-avoidance measures aiming to catch transactions between those companies affected and their owners, where there may otherwise be a tax advantage. Broadly speaking, most owner-managed or

LEXISNEXIS

Substantial shareholding exemption: overview

The substantial shareholding exemption (SSE) provides a complete exemption from the liability to corporation tax on the gains generated from qualifying disposals of shares and interests in shares by qualifying companies. Conversely, if losses are generated by the disposal and the SSE conditions are

LEXISNEXIS

Hold-over relief

‘Hold-over’ relief allows for the deferral of a gain that would otherwise arise in relation to a disposal. No capital gains tax (CGT) is due in respect of the disposal, but the base cost of the asset for the transferee for the purpose of a future disposal is reduced by an amount equal to the gain

LEXISNEXIS

Utilising the capital gains tax annual exemption

Why is this important?Tax-free amountEach individual, whether or not they are resident in the UK, is entitled to an annual exempt amount when calculating the taxable amount of their chargeable gains for the tax year (although see the exceptions below). The annual exempt amount is also known as the