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The Act (see tinyurl.com/yn65e7wy) ensures that:

Provided they are implemented and operated correctly, salary sacrifice arrangements can be used to gain an advantage in a limited number of circumstances, such as pension saving, cycle to work or l

One of the issues that has regularly featured in the case law concerning employment tax is the taxation of payments received by former employees.

Often shares or units in an employing company abroad, say the US, are granted to their UK resident employees, who may hold these grants until a ‘vesting’ date in the future when certain UK taxe

The CIOT has welcomed the publication of draft regulations (and associated guidance) which from 6 April 2024 will remedy the situation whereby in off-payroll working compliance settlements the ‘dee

Salary advance schemes provide employees with the option to receive a portion of their salary before their regular payday, to help manage their finances.

For many people, some degree of hybrid working is now firmly here to stay. Technology to support this new approach has advanced at a rapid pace over the last few years.

A payment made by an employer to an employee will usually be subject to tax as employment income and, in the case of a cash payment, PAYE will usually be due.

Clause 13: Enterprise management incentives: time limits

The legislation extends the time limit for an employer company to notify HMRC of a grant of enterprise management incentive (EM

The CIOT has responded to a consultation on draft regulations amending the Income Tax (Construction Industry Scheme (CIS)) Regulations 2005 (‘the 2005 Regulations’) to: