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.
09 February 2021
After many months of speculation, the UK and the EU finally agreed a post-Brexit trade agreement to apply from 1 January 2021 onwards. An important component of the post-Brexit UK/EU trade agreement is the rules around social security contributions for employees who spend time working across the EU.
29 January 2021
With coronavirus tests available, and a vaccine being rolled out, employers may want to test employees, and offer a vaccination when a vaccine is commercially available. Employers should consider the employment tax and NIC treatment.
27 November 2020
Staff Christmas parties are set to be very different during 2020 as many employers consider holding virtual events or making gifts instead. The employment tax position must, however be considered.
16 November 2020
Despite the Brexit transition period ending on 31 December, there is still much uncertainty regarding if a ‘deal’ will be reached and what, if any, final agreed position will be post 1 January 2021.
28 October 2020
The changes to off payroll working rules (IR35) were postponed to 6 April 2021. Here are some key areas businesses should be looking at ahead of 6 April 2021.
28 October 2020
Employees returning to work in their home countries because of the coronavirus pandemic might present their employers with local tax risks. One risk is the creation of a permanent establishment.
25 September 2020
Payrolling of benefits allows employers to tax employee benefits via the payroll, removing the requirement to report them on P11Ds. Find out how you can do this and whether it is right for your organisation.
31 July 2020
Employers meeting employees’ travel expenses as they return to work as the lockdown is eased should be mindful of the tax and NIC treatment as additional charges might arise.
31 July 2020
Lockdown has given many mobile employees time to consider their ‘ordinary’ working patterns. There has been a demand for increased flexibility in working arrangements, creating new challenges for HR teams and tax professionals.
26 June 2020
Employers meeting employees’ travel expenses as they return to work as the lockdown is eased should be mindful of the tax and NIC treatment as additional charges might arise.
22 May 2020
Do you need to submit your annual Short-Term Business Visitors Arrangement report to HMRC for the 2019/20 tax year? The deadline for submitting this will now be 31 July 2020.
19 May 2020
The Government has announced a welcome but temporary change to the rules on reimbursed homeworking expenses when employees are working from home because of the coronavirus.
17 April 2020
With many employees working from home due to the coronavirus, their employers might choose to pay their homeworking expenses, or provide homeworking benefits. Employers must still consider the tax and NIC treatment of these carefully.
27 March 2020
The Budget was delivered on 11 March 2020 by the new Chancellor. There were several employment tax related announcements for employers to consider, understandably with COVID-19 top of the agenda.
28 February 2020
As we approach the end of the tax year, employers may be starting to think about preparing P11Ds for employees. As benefit in kind rules are complex, it is crucial that employers are compliant and, where appropriate, make use of payrolling opportunities.
31 January 2020
PAYE settlement agreements are widely used by employers to maintain compliance around employee expenses and benefits processes. Discover why PSAs are important and how to obtain one.
16 December 2019
The First Tier Tribunal has fired another shot across HMRC’s bows in the latest IR35 case, which underlines the importance of Mutuality of Obligation, ‘control’ and completing the HMRC CEST tool carefully and accurately, as it could be open to challenge.
29 November 2019
Payrolling of benefits can alleviate admin burdens when applied correctly. Applied incorrectly, though, and it can lead to HMRC penalties and increases the risk of an employer compliance enquiry.
25 October 2019
When considering the tax treatment of a payment in relation to the termination of employment, for many the tax exempt figure of £30,000 immediately comes to mind. However, it is not that simple, as it cannot be assumed that it automatically applies. Furthermore, the NIC rules affecting termination payments are changing from 6 April 2020, which could result in additional complexities and costs for employers.
10 October 2019
Current EU rules ensure employers and their cross-border workers only pay social security contributions (such as National Insurance contributions, or ‘NIC’) in one country at a time. However, in the event of a no-deal Brexit, the coordination between the UK and the EU is set to end.
27 September 2019
Many employers provide employees with fuel for their company cars but apply special employment tax rules which reduce any car fuel benefit arising to nil. This is an area where problems can arise, usually because of misunderstandings about the definition of business travel or because of an absence of records. 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?
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.
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.
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.
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?
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?
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.
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.
28 September 2018
Subsistence expenses - receipt checking requirement to be abolished for benchmarking scale rates. Find out how this might affect your organisation.
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.
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?
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.
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.
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.
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.
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.
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.
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.
27 July 2017
New legislation introduced in April 2017 impacts ‘optional remuneration arrangements’ including certain salary sacrifice, flexible benefit and cash alternative structures.
18 May 2017
It is common for overseas employees of international businesses with UK operations to visit the UK for short term business trips.
