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Optional Remuneration Arrangements (‘OpRA’) and 6 April 2021

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.

Off-payroll working – the perspective for individuals

23 July 2020

The Government believes the legislative changes will impact 170,000 individuals working through their own intermediary, such as a PSC. For these individuals, the deduction of tax and NI at source will have cash flow implications and, therefore, needs to be planned for.

What do individuals need to consider? 
Coronavirus and employee travel expenses: tax and NIC considerations

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.

Reminder: Short-Term Business visitors reporting

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.

Forms P11D – a reminder of the approaching deadline

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.

Government announcement on payments for home office

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.

End of year employment tax compliance for 2019/20

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.

Expenses and benefits when employees are working from home

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.

Employer-provided living accommodation: changes to the tax treatment from 6 April 2021
Susan Ball

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).

Budget 2020 – employment taxes round-up

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.

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