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
Supplementary schedule to the main engagement letter helpsheet. Provides sample wordings to help you draft engagement letters. Covers Part 2 B - Payroll services (includes off payroll services).
ICAEW has developed guidance for practice firms on what to include in engagement letters. This page provides a series of sample wordings to help you draft your own engagement letters.
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.
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This chapter looks at various aspects of employee pay, including: deciding how much to pay; job evaluation; bonuses; National Minimum Wage; deductions from pay.