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Employment taxes

Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.

In this section

Tax news in brief

Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.

Tax news in brief

Highlights from the broader tax news week ending 22 December, which includes: guidance from HMRC on disguised remuneration schemes that avoid tax by selling business revenues to trusts, changes to land transaction tax and Royal Assent of the Taxation (Post-transition Period) Bill 2020.

Tax news in brief

2 December 2020: Highlights from the broader tax news this week includes: free webinar for SMEs on EU data protection, HMRC to accept late elections to spread disguised remuneration loan balances, latest advisory fuel rates published and the repeal of VAT (Treatment of Transactions) Order 1992.

Benefits and Expenses

Chapter containing advice on tax planning for benefits and expenses, written for anyone who advises or runs a family or owner-managed company. Topics covered include: company cars and vans, travel and subsistence costs, living accommodation and other common employee benefits.

Tax news in brief

Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.

Tax news in brief

Highlights from the broader tax news week ending 3 March, which includes: publication date of Finance Bill 2021, updated guidance on NICs and benefits in kind, latest fuel advisory rates and HMRC webinars for agents on off-payroll working and penalties for enabling tax.

Tax news in brief

Highlights from the broader tax news week ending 24 February, which includes: the opening of the online portal for the governments new payment scheme for deferred VAT, publication of the 2021/22 CWG2, OTS urges taxpayers to share their thoughts on the use of third-party data and HMRC publishes archive of pre-Brexit VAT notices.

Guidance for employers on NIC holiday for veterans

12 February: HMRC has outlined how organisations employing former UK military personnel can claim relief on secondary national insurance contributions from April. A new policy paper lists documents that can help to ensure a veteran qualifies and examples of how claims work.

Tax news in brief

Highlights from the broader tax news week ending 10 February, which includes: reminders about SEISS grants being trading income and CJRS claims for January, as well as highlighting an issue with the HMRC CJRS calculator. Other stories include confirmation of income tax personal allowance and van and fuel benefits, links to the Office of Tax Simplification online survey on use of third-party data and confirmation that EU member states are to adopt detached worker rules.

National insurance thresholds for 2021/22

23 December 2020: Clarity emerges concerning the re-rating of national insurance contributions as ministerial statement confirms that September's consumer price index will be used as the basis for limits and thresholds for 2021/22.

US

Look up tax rates, the latest tax news and information on double taxation treaties.

Germany

Look up tax rates, the latest tax news and information on double taxation treaties.

Brazil

Look up tax rates, the latest tax news and information on double taxation treaties.