The following Employment Tax guidance note Produced by Tolley in association with Emma Bartlett at Charles Russell Speechlys LLP provides comprehensive and up to date tax information covering:
The Equality Act 2010 (EqA 2010) has separate provisions with regard to discrimination against a woman, which occurs because of her pregnancy or in connection with her maternity leave.
The provisions regarding pregnancy and maternity discrimination define a period called the ‘protected period’. That period:
begins when the relevant woman’s pregnancy begins, and
at the end of the maternity leave period, or when she returns to work after the pregnancy (if that is earlier), in cases where the woman has the right to maternity leave
two weeks after the end of the pregnancy, if she does not have the right to maternity leave
A person discriminates against a woman if, in the protected period in relation to a pregnancy of hers, she is treated unfavourably:
because of the pregnancy
because of illness suffered by her as a result of it
EqA 2010, s 18(2)
Where a decision is taken during the protected period to treat a woman unfavourably because of her pregnancy or related illness, but the treatment occurs after the end of the protected period, it will be deemed to have occurred during the protected period and will therefore constitute discrimination.
A person discriminates against a woman if they treat her unfavourably because she is on compulsory maternity leave.
A person discriminates against a woman if they treat her unfavourably because she is exercising or seeking to exercise, or has exercised or sought to exercise, the right to ordinary or additional maternity leave.
The woman must bring her claim under section 18 and may no
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Notices of coding are the means by which HMRC notifies both the employee and the employer of the tax code to be applied to the employee’s earnings. There are several types of coding notice, as detailed below. Only one of these types of notice, form P2, is sent to the employee, the others are sent to
Class 2 and Class 4 national insurance contributions (NIC) are paid by self-employed individuals and partners in a partnership on their profits arising within the UK. This guidance note considers Class 4 contributions. For Class 2 contributions, see the Class 2 national insurance contributions
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Normal due dateIndividuals are required to pay any outstanding income tax, Class 2 and Class 4 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 resident individuals who