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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16 Jan 2021
Employment intermediaries: reporting requirements

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

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16 Jan 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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16 Jan 2021
Calculating and accounting for the deemed direct payment for off payroll working (IR35)

The following Employment Tax guidance note provides comprehensive and up to date tax information on Calculating and accounting for the deemed direct...

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16 Jan 2021
Introduction to indirect and third party relationships

The following Employment Tax guidance note provides comprehensive and up to date tax information on Introduction to indirect and third party...

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16 Jan 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 ―...

Budget 2020
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16 Jan 2021
MSCs ― overview

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

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16 Jan 2021
Where are we now with off-payroll (IR35)?

The following Employment Tax guidance note provides comprehensive and up to date tax information on Where are we now with off-payroll (IR35)?...

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16 Jan 2021
CIS ― overview

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

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16 Jan 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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16 Jan 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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Popular documents
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

Withholding tax

IntroductionUK tax must be withheld on UK payments including:•interest•royalties•rental incomeWithholding tax may be reduced under double tax treaties (DTT) or European directives, both of which may be subject to making a formal claim.This guidance note outlines the rules for UK withholding tax, and

LEXISNEXIS

Company tax returns

This note offers guidance in respect of the administration of company tax returns. If a company or organisation is subject to corporation tax they will have to complete and file a company tax return for each accounting period. A company or organisation must, in the main, file a return even if they

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