The following Employment Tax guidance note Produced by Tolley in association with Sarah Bradford provides comprehensive and up to date tax information covering:
Please note that all case references in this guidance note are subscription sensitive.
An employee is legally entitled to be given a written itemised pay statement by his employer at or before the time any wages are paid to him.
The statement must contain particulars of:
the gross amount of wages
the amounts of any variable and any relevant fixed deductions and the purpose for which they have been made
the net amount of wages
where different parts of the net amount are paid in different ways, the amount and method of payment of each part
The employee’s right to be given an itemised pay statement is not conditional on his having requested one.
Non-employees do not have the right to receive a pay slip. Non-employees include:
workers, freelancers and contractors
members of the police service
merchant seamen and masters or crew members
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
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
Normal due dateIndividuals are required to pay any outstanding income tax and Class 4 National Insurance, Class 2 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
The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.Some benefits are dependent on a national insurance contribution record (and different classes of national insurance provide different benefit
This guidance note provides an overview of what conditions need to be met before a business is entitled to treat VAT incurred as input tax. This note should be read in conjunction with the other notes in the ‘Claiming input tax’ subtopic. For a flowchart outlining the procedure for claiming input
To view our latest tax guidance content, sign in to Tolley Guidance or register for a free trial.