Cars for employees
This factsheet set out the main areas to consider and the tax and national insurance implications with employer provided cars.
Employee Expenses
An exemption regime applies for employee expenses which results in the expenses not only being tax exempt but non reportable on form P11D. This factsheet considers the necessary conditions that must be met for this exemption to apply.
Employer supported childcare
The tax and NIC exemption for employer-contracted childcare and employer-provided childcare vouchers has been very popular with both employers and employees alike. This factsheet outlines the exemptions available.
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.
Homeworking and tax relief for employees
It is now very common for many employees to work from home, but this does mean that it is important to understand how the rules work with this.
National insurance
National Insurance contributions (NICs) are essentially a tax on earned income. This factsheet highlights the areas you need to consider and identifies some of the potential problems.
Payroll basic procedures
This factsheet outlines what you need to do to set-up and run your payroll.
Payroll Real Time Information
A guide to the Real Time Information payroll rules.
Share ownership for employees EMI
Retaining and motivating staff are key issues for many employers. This factsheet gives an overview of EMI.
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.
