Employment Issues (Tax)

Employee Expenses

This factsheet considers the operation and reporting of expenses and benefits. A new exemption regime for such expenses replaces the need to report these items on P11Ds as long as …

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Homeworking and Tax Relief for Employees

Over the last ten years technology has advanced massively. It was not so long ago that mobile phones were the size of a brick. Now emails and the internet can …

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Cars For Employees

The current regime for taxing employer provided cars (commonly referred to as company cars) is intended:

to encourage manufacturers to produce cars which are more environmentally friendly and
to …

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Employer Supported Childcare

Employer supported childcare, commonly by way of childcare voucher, is for many employers and employees a tax and national insurance efficient perk. We consider the implications of this type of …

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Employment Benefits

Today the remuneration of many directors and employees comprises a package of salary and benefits.
Essentially two tests must be applied in determining the tax implications of any benefit.

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Statutory Sick Pay, Statutory Maternity Pay and Statutory Paternity Pay

Statutory Sick Pay (SSP), Statutory Maternity Pay (SMP) Statutory Paternity Pay (SPP) and Shared Parental Pay (ShPP) are important regulations to understand as they enforce minimum legal requirements on employers. …

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National Insurance

National insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different classes: Class 1 contributions are payable on earnings from employment, while the …

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News

21 January 2019

Apprenticeship Open Morning

We are delighted to announce our open morning for anyone interested in studying for a career in Accountancy will be on Saturday 23 March. We will be on hand to ... Read more

1 January 2019

eNews – January 2019

In this month’s eNews we consider pertinent announcements from the Scottish Budget including changes to income tax and Land and Buildings Transaction Tax. Meanwhile, the Pensions Regulator is advising employers ... Read more

7 December 2018

eNews – December 2018

In this month’s eNews we report on Making Tax Digital for VAT and the latest government Brexit documentation. We also include updated advisory fuel rates for company car drivers and ... Read more