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.
22 May 2020
The coronavirus has brought new challenges to our working lives. Whilst this is a busy time with new tasks to tackle it is important that fundamentals such as P11D reporting are not overlooked.
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.
19 May 2020
Whilst HMRC has relaxed certain requirements due to the coronavirus outbreak these have not been applied to end of year reporting matters.
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.
09 April 2020
If an employer provides an employee, director, or a member of an employee’s or director’s family or household with living accommodation, a benefit in kind can arise both in respect of the living accommodation itself and the associated benefits (such as utilities, furniture, and other services met by the employer).
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.
24 March 2020
The Government confirmed that the off-payroll working rules (IR35) will be reformed from 6 April 2020. It’s important not to underestimate the impact of these changes and to start preparing for them now.
The Government has confirmed that it intends to reform the off-payroll working rules (commonly known as IR35) from 6 April 2021. This change will impact the estimated 20,000 recruitment agencies who provide off-payroll workers via intermediaries, such as personal service companies (PSCs), to medium and large businesses in the private sector and to the public sector.