The following Employment Tax guidance note Produced by Tolley in association with Hannah Freeman at Old Square Chambers provides comprehensive and up to date tax information covering:
Please note that all legislative and case references in this guidance note are subscription sensitive.
Invariably the management of workers and employees necessitates the creation of personnel records and a degree of monitoring of the workforce. Such activities are governed by the Data Protection Act 1998 (DPA 1998).
The Information Commissioner is responsible for enforcement of the DPA 1998. He also has a duty to publish codes to promote good practice. These do not have the force of law but may be referred to in enforcement proceedings and reflect the Commissioner’s views. Employers are therefore strongly advised to familiarise themselves with the codes. Of particular relevance is The Employment Practices Code and The Employment Practices Code Supplementary Guidance both of which can be downloaded from the Information Commissioner’s Office website.
The Act and its associated legislation uses various terms that an employer will need to be familiar with, as follows:
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