Employment issues (tax)

Travel and subsistence for Directors and employees

Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems. This factsheet highlights the main areas to consider in deciding whether tax relief is available on travel and subsistence.

Share ownership for employees - EMI

Retaining and motivating staff are key issues for many employers. The Enterprise Management Incentive enables options to be granted to employees which may allow the shares to be received without any tax bill arising until the shares are sold. This factsheet gives an overview of EMI.

Payroll - basic procedures

This factsheet outlines what you need to do to set-up and run your payroll.

National insurance

National Insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different classes: Class 1 contributions are payable on earnings from employment, while the profits of the self-employed are liable to Class 2 and 4 contributions. This factsheet highlights the areas you need to consider and identifies some of the potential problems.

Employment benefits

The remuneration of many directors and employees comprises a package of salary and benefits. In this factsheet we consider some of the main benefit rules.

Cars for employees

This factsheet set out the main areas to consider and the tax and national insurance implications with employer provided cars.

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20 Mar 2020

COVID-19: measures for UK businesses

Chancellor Rishi Sunak has set out a package of temporary, targeted measures to support public services, people and businesses through the period of disruption caused by COVID-19.