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Undertaking labour supply chain due diligence for off-payroll workers
Susan Ball

25 June 2021

With the changes in the IR35 rules, it is now more important to undertake due diligence on your labour supply chains. Failure to do so could result in tax and NIC liabilities.

Construction industry scheme changes from 6 April 2021
Susan Ball

21 June 2021

We explore the impact of the new construction industry scheme rules in place since 6 April 2021 and how they could result in significant changes for businesses going forward.

Reminder: Short-Term Business visitors reporting
Lee Knight

27 May 2021

Do you need to submit your annual Short-Term Business Visitors Arrangement report to HMRC for the 2020/21 tax year? The deadline for submitting this will now be 30 June 2021.

Have you paid additional employee expenses, or changed the benefits you provide, due to coronavirus?
Susan Ball

27 May 2021

Many employers have had to adapt their usual expenses and benefits to support employees during the coronavirus pandemic. Which of changes might be taxable?

Off-payroll working – what is the impact of the small companies accounting regime?
Carolyn Brown

04 May 2021

The legislative changes for off-payroll workers in the private sector will not apply to client end users who are small companies. For those, the current legalisation in Chapter 8 of ITEPA 2003 remains applicable. The size of the company (and in the case of a parent company, the size of the group headed by it) in terms of its turnover, balance sheet total and average number of employees determines whether it is classed as small.

Salary sacrifice for pension contributions – are you using it?
Susan Ball

30 April 2021

Are you using salary sacrifice for employer pension contributions? Read more how you can generate NIC savings for your organisation and your employees.

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.

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.

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.

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