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Employment Tax

Find the Employment Tax answers you need in the UK’s definitive source of practical tax guidance

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.

Employment Tax
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.
Employment Tax
A comprehensive section on remuneration planning, share schemes and off-payroll working will guide you through some of the most complex areas of tax.
Employment Tax
The Employment Tax module also gives a high-level overview of employment law topics relevant to anyone working in employment tax.
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.

Our Employment Tax Experts

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Tax Areas

Popular Articles

Allowable expenses for property businesses

Allowable expenses for property businessesGeneral itemsMany of the principles applying to allowable expenses for property businesses are similar to those that apply for trading and the rules for individuals in a property business are generally the same as for companies with some exceptions which are

14 Jul 2020 13:26 | Produced by Tolley Read more Read more

Enterprise management incentive schemes

Enterprise management incentive schemesWhat is an enterprise management incentive (EMI) scheme?The enterprise management incentive (EMI) scheme is a tax-advantaged share option employee incentive scheme aimed at small entrepreneurial companies that meet certain conditions. It is designed to assist

14 Jul 2020 11:36 | Produced by Tolley Read more Read more

First year allowances

First year allowancesFirst year allowances (FYAs) are available on the following items:•first-year relief on qualifying new main rate plant and machinery (at 100%, which is described by HMRC as ‘full expensing’) and special rate assets (at 50%) from 1 April 2023 (companies only). These FYAs were

14 Jul 2020 11:41 | Produced by Tolley Read more Read more