Employment tax

As an employer, you face the challenge of attracting, retaining and motivating employees on the one hand, while controlling employment costs and managing your tax risk on the other. Read more for practical support which covers a host of areas, from tax efficiency and compliance to incentivising your employees.

Travel and subsistence: do you understand the rules?

30 August 2019

Tax relief and subsistence is an area where there are frequent tax compliance problems. Especially in organisations that have highly mobile workforces. Could this be a problem for your organisation?

New forces at work: accommodating international employments

28 June 2019

Have your employees asked about working internationally? What things to do you need to consider to accommodate this request? Here we explore some of the risks organisations need to consider.

Non-executive Directors and travel expenses – HMRC changing the rules

28 June 2019

Does your organisation pay Non-Executive Directors’ travel expenses? Are you aware the rules are changing? Read more to find out how you can prepare for the change.

Helping employees keep fit without falling foul of HMRC

31 May 2019

The tax exemption for employer provided sporting and recreational facilities encourages employers to help their employees be physically active. Employers providing such facilities should, however, take care to ensure their facilities qualify.

IR35 reforms – an update

24 April 2019

On 5 March 2019 the Government issued their policy paper and consultation document regarding the forthcoming changes to the IR35 rules. This confirms that the current public sector IR35 rules will form the basis for these changes, but what else does it tell us?

Are you planning your annual staff update?

08 March 2019

It is the time of year when many employers are planning and budgeting for their annual staff update. Are you applying the correct employment tax and National Insurance contributions (NIC) treatment for your next event?

Employment tax skeletons in the cupboard?

22 February 2019

Maintaining employment tax compliance is a notoriously difficult challenge for employers and, as a result, HMRC is intensifying its employer duties reviews. Have you considered an independent employment tax health check to help identify inaccuracies, mitigate risks and spot opportunities for cost savings and time efficiencies?

The Good Work Plan: determining status and IR35

25 January 2019

The Government's Good Work Plan includes positive signs about how the tax rules for determining employment status might change in the future. But what could this mean for organisations engaging off payroll workers, and how could this affect private sector businesses planning for IR35 reforms that are set to be introduced from 6 April 2020?

Budget 2018 - key employment tax announcements

30 November 2018

In the 2018 Budget, the Chancellor announced a series of important updates to employment tax rules. Employers should be aware of these changes to ensure that the correct treatment is applied going forwards.

HMRC’s new approach to ‘employer duty’ compliance

31 October 2018

HMRC has introduced new ways of working when undertaking reviews of employers’ records. Such reviews are now increasingly referred to as ‘employer duty compliance checks’. If you are selected for such a review, and are asked to complete an HMRC questionnaire, this must be handled carefully.

HMRC benchmark subsistence scale rates: receipt checking to be abolished

28 September 2018

Subsistence expenses - receipt checking requirement to be abolished for benchmarking scale rates. Find out how this might affect your organisation.

Non-executive directors’ fees – how to avoid mistakes

24 August 2018

Many companies engage the services of a NED as an independent adviser, without paying their fees through the payroll. However, for tax purposes, NEDs should generally be treated as employees. Find out how your organisation can avoid making mistakes.

Is your organisation prepared for a HMRC employer compliance review?

24 July 2018

HMRC has increased its focus on reviewing employers' records to check the correct reporting of expenses, benefits and payroll deductions. Is your organisation prepared?

Applying the trivial benefit in kind exemption

24 July 2018

At this time of year many employers will be considering the tax and National Insurance contributions (NIC) treatment of the non-cash benefits they provide to employees. As part of this thought process, employers may also be considering whether those non-cash benefits qualify for the statutory trivial benefit in kind exemption, which took effect from 6 April 2016 and has now been with us for two complete tax years.

Potential changes to off-payroll working and IR35 in the private sector

22 June 2018

The government's much anticipated consultation paper on IR35 in the private sector was published in May. What does the consultation paper say?

Update on termination payments - HMRC finally publishes guidance

18 May 2018

In March we reported changes to the tax and NIC treatment of termination payments, highlighting that HMRC had still not issued updating guidance. On 6 April 2018, the day which a number of the rule changes became effective, HMRC finally updated its guidance to take account of the new rules.

Is your short-term business visitors report due?

18 May 2018

It’s quite common for overseas directors of UK companies to visit the UK for short term business trips. However, the tax and NIC requirements that are triggered under PAYE by these visits are often overlooked.

Don’t forget – annual share plan return filing deadline on 6 July

20 April 2018

The deadline for employers to file their annual 'employment-related securities' (ERS) returns for the 2017/18 tax year is fast approaching. Read more to find out if you have properly registered you share schemes and ERS events.

Non-resident directors of UK companies and the tax implications

19 January 2018

It’s quite common for overseas directors of UK companies to visit the UK for short term business trips. However, the tax and NIC requirements that are triggered under PAYE by these visits are often overlooked.

Take extra care with employee living accommodation

12 December 2017

We are seeing increased numbers of employees being caught out by missing or incorrectly reporting employee living accommodation benefits. Here we look at what employers should consider, to ensure correct employment tax and NIC treatment is applied.

National Minimum Wage: are you being compliant?

10 October 2017

Here we explore how employers might be in breach of National Minimum Wage compliance and what you should do if you have made a mistake.

Spotlight on tax relief and employee pension contributions

08 September 2017

As there is growing confusion about method of giving tax relief via payroll on employee pension contributions, here we show how to mitigate unexpected liabilities.

Making gains: salary sacrifice - a continuing benefit

27 July 2017

New legislation introduced in April 2017 impacts ‘optional remuneration arrangements’ including certain salary sacrifice, flexible benefit and cash alternative structures.

Are you compliant with your short term business visitors from overseas?

18 May 2017

It is common for overseas employees of international businesses with UK operations to visit the UK for short term business trips.