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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

IR35

03 April 2024

The introduction of IR35 for the private sector took effect from April 2021 and represented the biggest change to employment tax for decades.

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Taxation of payments in lieu of notice

03 April 2024

All payments in lieu of notice (PILONs) are subject to income tax and national insurance contributions (NICs) in full. The relevant rules are quite complex, as they require employers to calculate the employee’s post-employment notice pay before deducting tax and NICs. This Inbrief explains the rules and gives some practical examples.

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Frequently asked questions on termination payments

29 March 2023

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

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Tax rules for employment intermediaries - what this means for agencies and employment businesses

31 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.

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

04 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 Appeal

07 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.

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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.

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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.

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