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Budget 2021: Employment tax

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

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.

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

29 January 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.

Staff Christmas celebrations during coronavirus – don’t forget the employment tax implications

27 November 2020

Staff Christmas parties are set to be very different during 2020 as many employers consider holding virtual events or making gifts instead. The employment tax position must, however be considered.

Payrolling benefits in kind – what you should know

25 September 2020

Payrolling of benefits allows employers to tax employee benefits via the payroll, removing the requirement to report them on P11Ds. Find out how you can do this and whether it is right for your organisation.

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.

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