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
Frequently asked questions on termination payments29 March 2023
Our FAQs Inbrief looks at some of the common tax questions that arise on termination of employment.
Tax rules for employment intermediaries - what this means for agencies and employment businesses31 October 2022
Over recent years a number of anti-avoidance measures have been introduced in a bid to tackle “disguised employment”. Disguised employment refers to those situations where arrangements are implemented to falsely treat employees or workers as self-employed, primarily to gain a tax or National Insurance Contributions (NICs) advantage.
IR3518 October 2022
The introduction of IR35 for the private sector took effect from April 2021 and represented the biggest change to employment tax for decades.
Guarding against the go-between – make sure your terms with staffing intermediaries are suitable04 July 2022
Use of staffing intermediaries has increased greatly since the reforms to IR35. 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.
Football referees employees not self-employed, says Court of Appeal07 October 2021
The Court of Appeal has allowed HM Revenue & Customs’ appeal against a decision that there was insufficient mutuality of obligation and control for football referees to be treated as employees for tax purposes.
Taxation of payments in lieu of notice10 September 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.
Clarification of IR35 reforms in Budget04 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.
IR35 reforms and international issues21 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.