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Employment Tax

Find the Employment Tax answers you need in the UK’s definitive source of practical tax guidance

The Tolley+™ Guidance Employment Tax Module - expert practical tax guidance, examples and template documents that demonstrate how to apply legislation in real-world situations.

The Tolley+ Guidance Employment Taxes module provides guidance for practitioners giving advice on employment taxes and to those providing payroll services to clients.

Employment Tax
The module focuses on the PAYE and NIC implications of different types of payments to employees, including cash and non-cash earnings, benefits in kind and reimbursed expenses, plus guidance on reporting requirements and penalties for non-compliance.
Employment Tax
A comprehensive section on remuneration planning, share schemes and off-payroll working will guide you through some of the most complex areas of tax.
Employment Tax
The Employment Tax module also gives a high-level overview of employment law topics relevant to anyone working in employment tax.
Employment Tax
The module goes on to cover international employment taxes in relation to employees coming to the UK, those going overseas to work and other complications such as pensions and international social security for those individuals.

Our Employment Tax Experts

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Tax Areas

Popular Articles

Payments to trust beneficiaries

Payments to trust beneficiariesThis guidance note considers the trustees powers to make payments and whether the payment made is income or capital.This guidance note is designed to give outline and background for accountants and tax advisers who deal with clients establishing trusts. It is not

14 Jul 2020 12:52 | Produced by Tolley Read more Read more

Repairs and renewals

Repairs and renewalsThe key consideration in determining whether expenditure on repairs and renewals is allowable as a deduction for tax purposes is whether it is capital or revenue in nature. In some cases, it can be relatively straightforward to identify revenue repairs. HMRC provides the

14 Jul 2020 13:23 | Produced by Tolley Read more Read more

Corrections and amendments to the IHT account

Corrections and amendments to the IHT accountThis guidance note explains how to deal with changes to the taxable values in the original inheritance tax account.Why do amendments arise?When the IHT account is first submitted to HMRC, it is based on information available at an early stage of the

14 Jul 2020 11:20 | Produced by Tolley Read more Read more