Employment Taxes

If you are an employer in the East Midlands, you might receive a nudge letter from HMRC prompting you to do some internal checks. There is no deadline and no…

Within the realm of UK employment taxes, the rules on what constitutes “business travel” can be quite complex and an area that in our experience is often misunderstood or simply…

The cost of rented accommodation continues to rise. In London, the average monthly rent for a new tenancy is currently £2,109, representing an annual increase of 12.9%. Other major cities…

In the recent Upper Tier Tribunal joint cases of Laing O’Rourke Services Ltd and Willmott Dixon Holdings Ltd v HMRC, it was adjudged that car allowances paid to employees were…

By way of background, the ‘IR35’ rules were introduced in 2000 to prevent self-employed workers avoiding PAYE and Class 1 National Insurance (NIC) by working through a personal service company…

The coronavirus job retention scheme (CJRS) was introduced to help business through the pandemic but as all good things must come to an end, so HMRC are now expected to…

Prior to the legislation, workers were allowed to accept payments from clients through their own limited companies and account for it as revenue like any small company could. The wide…

Generally, where expenses payments and benefits-in-kind are provided to employees they are deemed to have been made or provided by reason of that employment. Consequently, the payments or benefits are…

You can use this scheme if you’re self-employed or a member of a partnership and have lost income due to coronavirus. You can apply if you’re a self-employed individual or…