Tax

The articles featured on hrlaw.co.uk were correct at the time of publication and should not be relied on or treated as a substitute for legal advice relevant to particular circumstances. Please contact us if you require legal assistance on any employment issues.

Ask Auntie - What are the new tax rules for salary sacrifice and termination payments?

Dear Auntie I have a couple of tax-related questions. We offer salary sacrifice scheme for employees so that they can increase pension contributions, take more holiday and access certain flexible benefits. I’ve been told we will need to change this...

Need to Know Guide: The Apprenticeship Levy

If you are an employer operating in the UK, and have (or expect to have) an annual pay bill in excess of £2.8 million, then you need to be thinking seriously about the apprenticeship levy and its implications for your business.  It is now clear...

All change? Taxing termination payments from 2018

Last Summer the Government consulted on proposed changes to the tax treatment of termination related payments. This included proposed changes in relation to non-contractual payments in lieu of notice ( “PILONs” ), the £30 ,000 tax...

Dealing with Tax Enquiries - HRlaw's need to know guide

Have you ever wondered what to do if HMRC enquire into, say, the tax treatment of payments made to employees? HRlaw’s  tax experts at Fox Williams gives you a brief overview of the tax enquiry process. What is a tax enquiry? In the UK, we have...

Consultation on the taxation of "controlling persons"

As you may know, in response to the recent high profile cases of senior public sector appointees (such as Ed Lester at The Student Loans Company) and others being paid through intermediaries (usually personal service companies), HMRC...

New VAT Rules Affect Salary Sacrifice Schemes

New VAT rules regarding salary sacrifice schemes came into force in early 2012. The change has come about as a result of a briefing note issued by HM Revenue and Customs. The change follows the decision of the ECJ in the case of AstraZeneca v. HMRC ,...

Pensions update: Top tips on auto-enrolment

What you need to know about the auto-enrolment reforms being introduced 1 October 2012 Are any of your employees: 22 years or older? Under state pension age? Working in Great Britain? and Earning more than the income tax personal allowance (currently...

Top Tips for Termination payments following alleged discrimination

Practical points arising from Oti-Obihara and Norman v Yellow Pages   By way of reminder, payments made to departing employees broadly fall into three categories: amounts taxable as genuine “termination payments” where, broadly,...

PAYE Coding Changes for 2011/2012

1. Change to PAYE on termination payments made after P45 issued (from 6 April 2011) HMRC are amending the way in which termination payments that exceed the £30,000 tax-free threshold are dealt with by an employer if paid after the P45 has been...

Salary Sacrifice Arrangements - What Is The Benefit?

Following on from last month, when we considered the recent judgment of the European Court of Justice in Astra Zeneca UK Ltd v HMRC , dealing with the VAT consequences of a salary sacrifice arrangement, this month we look at the tax treatment of salary...
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