Category: Employment & Payroll

From the start of April 2024, the government will increase the amount of funding that employers who are paying the apprenticeship levy can pass onto other businesses. Apprenticeships can currently be

Parents may be eligible to receive childcare support from HMRC using the Tax-Free Childcare (TFC) scheme. The TFC scheme can help parents of children aged up to 11 years old (17 for those with certain

Employers usually have to pay employees through PAYE if they earn -123 or more a week (-533 a month or -6,396 a year). There is no requirement to pay self-employed workers through PAYE. HMRC-s

The letters in an employee-s tax code signify their entitlement (or not) to the annual tax free personal allowance. The tax codes are updated annually and help employer-s work out how much tax to

There are certain tax rules that it is important to be aware of where you pay for the public transport costs of your employees. The provision of public transport costs include:

season tickets

A new law that stops employers from withholding tips from people working in the hospitality, leisure and services sectors has come into force. The Employment (Allocation of Tips) Act 2023 received

Where an employee with a company car is provided with fuel for their own private use by their employers, the default position is that the employee is required to pay the car fuel benefit charge. The

When an employer incurs costs for the provision of mobile phones to employees it is important to understand the correct tax treatment of these expenses. This includes costs for phones provided to

The P9X form is used to notify employers of the tax codes to use for employees. The latest version of the form has been published and shows the tax codes to use from 6 April 2023. The form states that

An employee can obtain a benefit when provided with an employment-related cheap or interest-free loan. The benefit is the difference between the interest the employee pays, if any, and the commercial

There are a multitude of rules and regulations that you must be aware of when you employ someone from abroad who is coming to work in the UK.

HMRC-s guidance (entitled New employee coming to work

There is a particular section of internal HMRC-s manuals that deals specifically with how to view the rules for measuring profits of specific trades. The list includes over 50 different trades as

If you have been in the same job for two or more years and are made redundant you will usually be entitled to redundancy pay. The legal minimum that you are entitled to receive is known as -statutory

Most employers and employees are aware of the additional costs of providing company cars and the tax implications they create. However, for many employees the attraction of having a company car means

Don-t forget to take advantage of tax-free trivial benefits before Christmas. If you are an employer and looking to give your employees a small token of appreciation for Christmas, then your best

A salary sacrifice arrangement is an agreement to reduce an employee-s entitlement to pay, usually in return for a non-cash benefit. The tax and NIC advantages of certain benefits provided as part of

Employees who work from home may be able to claim tax relief for bills they pay that are related to their work.

Employers may reimburse employees for the additional household expenses incurred

The letters in your tax code signify your entitlement (or not) to the annual tax-free personal allowance. The tax codes are updated annually and help employer-s work out how much tax to deduct from an

Company directors or any other person who has been appointed to a position by a company or organisation but doesn-t have a contract or receive regular payment as office holders are neither employees

There are a multitude of rules and regulations that you must be aware of when you employ staff.

HMRC-s guidance (entitled Employ someone: step by step) sets out some important issues to be aware of

Employees who are working from home may be able to claim tax relief for bills they pay that are related to their work.

Employers may reimburse employees for the additional household expenses incurred

Student loans are part of the government-s financial support package for students in higher education in the UK. They are available to help students meet their expenses while they are studying. It is

If you receive no compensation from your employer, you can still claim tax relief for certain costs that arise when working from home. HMRC will usually allow you to claim tax relief if you use your