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Plans to make public sector bodies responsible for ensuring that third party contractors working for them are paying the right employment taxes have been published for consultation by HM Revenue and Customs (HMRC). 31 May 2016
UK employers "may be breathing a sigh of relief" following the 2016 Budget, after consultation responses indicated that many major employment tax reform initiatives had been deferred or dropped, an expert has said. 17 Mar 2016
From 2015, companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through a new online administration regime set up by HM Revenue and Customs (HMRC).
The statutory residence test (SRT), was introduced in 2013. It is designed to give taxpayers greater certainty and clarity as to whether or not they are UK-resident for tax purposes and therefore whether or not they are subject to UK income tax and capital...
This guide was last updated in August 2015.
This guide was last updated in May 2014.
This guide was last updated in May 2016.
It was not discriminatory that a childcare voucher scheme, provided to employees by way of salary sacrifice, was suspended when an employee was on maternity leave, the Employment Appeal Tribunal (EAT) has ruled. 15 Mar 2016
An independent review of the UK’s main payroll taxes has found “near universal” support for reform, but has warned that self-employed people in particular could lose out as a result of making changes. 09 Mar 2016
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