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.
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.
A comprehensive section on remuneration planning, share schemes and off-payroll working will guide you through some of the most complex areas of tax.
The Employment Tax module also gives a high-level overview of employment law topics relevant to anyone working in 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.
Topics We Cover
Assessing if the worker is an employee Ending employment Engaging workers outside payroll Enquiries, penalties and appeals IR35 Legal aspects of employment Managing global mobility PAYE for employees Paying expenses to employees Providing benefits to employees Providing employee pensions Providing employee reward and benefits packages Providing share awards to employees Topical issues Understanding tax planning and anti avoidanceOur Employment Tax Experts
Tax Areas
Address the tax issues that affect larger companies and multinational groups – from corporation tax compliance matters, to more complex tax advisory issues such as sales, acquisitions and flotations; company reorganisations and demergers; and international aspects including transfer pricing.
Understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.
This section tackles the myriad of tax issues faced by entrepreneurs and their businesses. It provides in-depth practical material to help you deal with compliance effectively and efficiently, whilst identifying areas of potential risk and ensuring all available relief are claimed.
Essential guidance on whether you are completing or reviewing tax returns, or dealing with tax planning work. Tax compliance topics are structured around the pages of the tax return, helping you find exactly what you need. You will also find a wealth of information to help you structure your clients’ affairs efficiently.
This section provides comprehensive advice on private client matters. For practitioners unfamiliar with this specialist area, it explains complex concepts in plain language. For the specialist private client practitioner, it goes beyond the summary of legislation found in other tax publications, and provides practical guidance on the effect of the law.
This section provides you with practical assistance to understand the VAT issues for domestic and international business transactions. It offers businesses and tax practitioners' practical tools and up-to-date information on all aspects of VAT and Customs Duty
Latest Employment Tax News
HMRC has published the GAAR Advisory Panel opinion dated 29 October 2024, concerning the creation of obligations to make pension payments to employees...
17 February 2025 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors...
HMRC has issued a policy paper on employers operating in a designated special tax site in a freeport or investment zone being required to provide...
The guidance on applying to pay voluntary NIC when abroad has been updated to remove the requirements to apply by post....
HMRC has issued a briefing explaining its operational activity during the new independent review of the loan charge....
Popular Articles
Allowable deductions for employee-related expenses
Allowable deductions for employee-related expensesThis guidance note covers the tax treatment of some common types of trading expenditure relating to employees. Some of these are disallowable under general principles, for example the wholly and exclusively test or capital versus revenue expenditure.
Self assessment ― amendments and corrections
Self assessment ― amendments and correctionsOnce a self assessment tax return has been filed, both HMRC and the taxpayer (or the agent) has the right to make changes to the return. There are different time limits depending on whether it is a correction by HMRC or an amendment made by the
Self assessment ― estimates and provisional figures
Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter
