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.
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.
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?
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.
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.
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.
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.
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.
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.