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Uber difficult: is a statutory employment test increasingly likely?
Susan Ball

25 March 2021

Recent court and tribunal decisions in relation to Uber drivers and television presenter Kaye Adams have shone fresh light on the misalignment of the employment, legal and tax treatment of people in work. Government promises to address this with an Employment Bill in December 2019 came to nothing.

P11D and benefit in kind reporting – it’s almost that time of year again
Lee Knight

23 March 2021

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.

The employment tax and NIC implications of employer provided coronavirus tests and vaccines
Susan Ball

23 March 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.

Employment Matters Spring update webinar
Steve Sweetlove

17 March 2021

Our Employment Matters webinar will cover payroll and employment taxes updates, IR35, coronavirus job retention scheme, post-Brexit considerations and OpRA.

Budget 2021: Coronavirus job retention scheme (CJRS) extension
Susan Ball

04 March 2021

It was no big surprise that the Chancellor extended the furlough scheme in the Budget. A total of 1.3m employers have made a CJRS grant claim since the scheme started in March 2020, giving rise to claims totalling £53.8bn.

Budget 2021: Employment tax
Susan Ball

03 March 2021

Unsurprisingly, the Chancellor's announcements did not include any significant changes to employment taxes. The tax information and impact notes did, however, include a technical change to the new off-payroll working administrative rules (IR35) which are being introduced from 6 April 2021, and some welcome easing and extensions to previous exemptions introduced because of the coronavirus.

Budget 2021: Employer skills
Susan Ball

03 March 2021

The 2021 Budget included some key aspects for employer skills, including apprenticeship incentives, a new Help to Grow Scheme and 'portable' apprenticeships, allowing multiple employers in one apprenticeship.

Formally payrolling benefits for the 2021/22 tax year: deadline approaching
Susan Ball

26 February 2021

Employers who would like to formally payroll benefits for the 2021/22 tax year for the first time must formally register with HMRC before 6 April 2021.

Uber difficult: is a statutory employment test increasingly likely?
Susan Ball

23 February 2021

Recent court and tribunal decisions in relation to Uber drivers and television presenter Kaye Adams have shone fresh light on the misalignment of the employment, legal and tax treatment of people in work. Government promises to address this with an Employment Bill in December 2019 came to nothing. We hope the Chancellor will address this by proposing a statutory employment test in the Budget on 3 March, but we’re not holding our breath.

Social security and Brexit: new rules for globally mobile employees and actions for employers
Joanne Webber

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.

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