Sarah Bradford provides a comprehensive guide for employers on what to do before the end of the tax year.
Features and articles
As you’ll no doubt already be aware, this April will see the second increase in pensions contributions for employers and their staff.
Kate Upcraft explains in detail the new rules for optional remuneration arrangements – following changes to the benefits-in-kind rules in April 2017 – and what happens when they are payrolled.
EY’s Seb Purbrick explains the issues to consider when an employee is seconded to the US, as international assignments can bring unwelcome complexity in terms of tax. Specifically this article focuses on the tax issues when an employee moves to work in the USA.
Sarah Bradford explains what’s new for UK employers and employees at the start of the 2017/18 tax year, with important updates around payroll, company cars and the Apprenticeship Levy.
Payroll has undergone a number of changes recently and there are more to come, as Sarah Bradford reports.
Tips and reminders, short technical notes and news of recent developments in tax.
Staging is underway for the smallest employers. Kate Upcraft explains how to plan for the tasks that face practitioners and their clients.
Helpsheets and support
Technical helpsheet providing sample wordings to help you draft engagement letters for a variety of typical engagements for both corporate and non-corporate clients. Includes full text and supplementary schedules.
Version of the full engagement letters helpsheet, with changes since the previous version marked up to allow users to modify their own documents based on this model.
Technology is moving mainstream. Words such as cyber, cloud and artificial intelligence are entering the lexicon as people become more comfortable and familiar with these terms - which in turn is leading to changing expectations. This guide is written in response to that.
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Explains how these assets are defined and valued under the Social Security (Contributions) Regulations 2001 and the Income Tax (Earnings and Pensions) Act 2003. This section is of particular relevance to payroll managers handling benefits in kind.
This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.