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ANALYSIS: Employment tax compliance is a significant risk area for the UK's new corporate criminal offences of failing to prevent the facilitation of tax evasion. 17 Apr 2018
Employers need to deduct income tax and pay national insurance contributions (NICs) on all payments in lieu of notice (PILONs) made in connection with a termination of employment on or after today, as rules announced in the UK's 2016 Budget come into force.... 06 Apr 2018
Companies must submit their year-end returns in relation to their UK employee share plans and share awards/acquisitions through the 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 March 2018.
This guide was last updated in May 2016.
On termination of employment, an employee will often receive a compensation package made up of a number of different elements. When considering the tax treatment of this package, it is important to work out exactly what is being paid to the employee - considering...
A former BBC television presenter engaged by the company through a personal service company (PSC) should be taxed as an employee under the employment intermediaries legislation, a tax tribunal has ruled. 20 Feb 2018
HM Revenue and Customs (HMRC) recovered an additional £819 million from investigations into payroll taxes last year, up by 16% from the previous year, according to new figures. 14 Feb 2018
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