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In order for an option to qualify for EMI status, the company, the employee and the option itself need to meet certain conditions. As a brief summary the main conditions are:

The tax treatment of payments on termination of employment has long been a topic of interest for employers, and it is often an area of taxation that employers get wrong.

The new tax and NIC treatment of termination payments will not actually bite until April 2018 (and we are not quite out of the woods yet in terms of final legislation).

IR35 is the colloquial name for the intermediaries legislation found in Part 2, Chapter 8 of Income Tax (Earnings and Pensions) Act 2003 and section 4A Social Security Contributions an

Introduction

The 2016 Autumn Statement included a relatively short paragraph regarding the potential reform of the UK taxation of non-UK pensions for UK tax residents, starting thus “

Introduction 

The Autumn Statement announced that the Government was considering reform of the time limits related to the recovery of National Insurance from April 2018 as explained

2016/17 is a year of significant change for P11Ds and PAYE Settlement Agreements (PSAs). Employers and advisers must ensure they are ready.

Following a period of consultation last year, the Chancellor of the Exchequer’s announcement in his Autumn Statement and the draft legislation issued on 5 December 2016, the income tax and employer

It seemed like a simple question from a client. 

“How much can I pay an employee for his business mileage without causing a tax problem?”

The Government for some time has been concerned about the way in which the provision of benefits has evolved over the years with a growing market for flexible benefits, often combined with salary s