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Employment Tax

With an increased focus by HMRC on payroll compliance, it is more important than ever that employers understand their PAYE and NIC payment and reporting obligations.

We can help with your day to day employment tax queries to ensure that you comply with the relevant legislation and minimise the risk of HMRC challenge including:

  • structuring termination payments (including large scale redundancies) in a tax efficient way
  • advising on employment status including personal service companies; managed service companies and, where you supply workers to an unconnected third party, the intermediaries legislation
  • advising on trust-based benefits offered to employees, such as medical benefit trusts (also known as corporate healthcare trusts)
  • advising on benefits in kind and expenses including salary sacrifice and flexible benefit arrangements and beneficial loans and
  • assisting with HMRC PAYE and NIC audits

Related items

Frequently asked questions on termination payments

20 July 2021

Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.

Taxation of payments in lieu of notice

20 July 2021

In April 2018 new rules took effect to ensure that all payments in lieu of notice (PILONs) are subject to income tax and NICs in full. Although the rules emerged from a Government consultation on the simplification of the tax treatment of termination payments, the rules are complex and in many cases increase the costs of both employers and employees.

office floor

Guarding against the go-between – make sure your terms with staffing intermediaries are suitable

01 July 2021

Use of staffing intermediaries has been increasing since last April’s IR35 reforms. We explain why it’s important for end-user organisations to ensure the terms they agree with intermediaries are fit for purpose and protect their interests.

Covid 19 - EMI options

Clarification of IR35 reforms in Budget

04 March 2021

Helpful clarifications of the forthcoming changes to off-payroll working arrangements in the private sector were contained in a policy paper released by HMRC as part of the 2021 Budget.

Checklist

IR35 reforms and international issues

21 January 2021

The new IR35 rules create some particularly complex issues where a contractor is based outside the UK. This article looks at some of the frequently asked questions.

IR35 reforms from April 2021

20 January 2021

The proposed IR35 reforms for the private sector, now planned to take effect from April 2021, represent the biggest change to employment tax for decades.

IR35

Réforme de l’IR35 à compter d’avril 2021

20 January 2021

La réforme proposée de l’IR35 représente le plus grand changement apporté à la taxe à l’emploi depuis des décennies.

Office

Finance Act 2020 widens the scope of IR35

19 August 2020

Despite further attempts at delay, the final version of the notorious private sector IR35 rules are now enshrined in the Finance Act 2020, which received Royal Assent on 22 July 2020.

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