title

Publication

The Government brought in legislation in 2014 allowing a business owner to sell their business to an employee trust completely free of capital gains tax and inheritance tax. Many business owners are considering taking advantage of this tax relief

Find out more
title

Publication

The Government brought in legislation in 2014 allowing a business owner to sell their business to an employee trust completely free of capital gains tax and inheritance tax. Many business owners are considering taking advantage of this tax relief

Find out more

Employment Tax

Are you handling employment tax risk effectively? Does your benefits package stand up to the market? Let our employment specialists handle the arrangements.

Employer compliance

Employing people often represents one of the top three costs to a business, so managing payroll risk and ensuring compliance are essential in controlling cost. We can help with:

  • Giving a PAYE health check
  • Reviewing expenses 
  • PAYE Settlement Agreements (PSA)
  • HMRC negotiations and disclosures
  • Reviewing payroll effectiveness 

We can also help to review employee working patterns to ensure that the correct treatment of expenses and benefits is applied.

Termination payments

This is often a very sensitive area where the primary focus is to make the break as painless as possible - but there are complex and changing aspects that can trip up even the best intentions. We can help with this, including giving advice on Payments In Lieu of Notice (PILONs), pension payments, timing of payments, redundancy, ex-gratia payments and changes to the national insurance treatment of payments.

Salary sacrifice

We can help ensure the arrangements you have in place are compliant, assess the impact of changes to the tax efficiency of many salary sacrifice arrangements, and evaluate to see if you’re maximising the potential of remaining arrangements.

Benefits arrangements

Employees increasingly expect choice and flexibility in their remuneration package, but changes in the tax and NIC treatment of benefits - along with the growth in technology to support benefit provision and measurement of the benefit received - have made this an important area to pay attention to. We can help by reviewing benefit provisions, including pension, cars (or cash alternatives), childcare, bikes, annual leave, voluntary benefits and so on, and give you a clear picture of where you stand.

Off-payroll workers

HMRC are increasingly concerned about ensuring workers are on the payroll, and that PAYE is operated wherever possible. Recent changes to legislation show how HMRC are committed to reducing the number of off-payroll workers and the use of IR35  and personal service companies. Care needs to be taken to fully and accurately evaluate the employment or self-employment status of workers.

Construction Industry Scheme

Any business that spends more than an average of £1m annually on construction operations may need to operate the Construction Industry Scheme or risk potentially large penalties. Non-compliance can include failure to verify or incorrectly verifying subcontractors, and failing to make the correct tax deductions or return the correct information on monthly returns. We can help ensure you are geared up to correctly operate the scheme and, where necessary, de-register from the need to complete monthly returns.

Get in touch, and we’ll work together to get your employees on the right page.

Got a question? Speach bubble

Make an enquiry

Insights

Jun 2017

Employee share options

Corporate tax relief for employee share option awards – a surprising case

Publication

Jul 2016

PAYE and health check

HM Revenue and Customs are becoming increasingly more focused in the area of employer compliance...

Publication

Feb 2016

Construction in the UK

For companies working on construction in the UK there are many compliance bear traps to catch the...

Publication

Jul 2017

Offshore Employers

If you are in the Oil & Gas industry and operate on the UKCS and engage workers for when you...

Publication

Jan 2016

Save As You Earn

A SAYE share option scheme is a scheme, set up by an employer, under which an employee...

Insights

May 2017

Britain’s Still Got Talent

When ComputerWeekly shared the results of their first post-Brexit survey taking in responses from...

Publication

Feb 2016

Gross-paid sub contractors

Under the Construction lndustry Scheme (ClS) a subcontractor who wishes to retain their gross...