Employees

Is there a tax deduction for the legal costs associated with a transfer of employees?

Issue 49 of Employer Bulletin, HMRC’s bi-monthly update for employers, has been published.

It features articles issues including the employment allowance, in-year penalties, Revenue payslips, the national minimum wage, universal credit, shared parental leave, and annual tax summaries for PAYE taxpayers.

The effect of the latest rules for employment intermediaries

Can a finder’s fee for recruiting an employee be exempt from tax and National Insurance contributions?

When and why do expenses paid by credit card need to be declared separately?

Are HMRC confused about whether a liability to class 2 National Insurance arises on income from property?

HMRC have set a closing date of the tax ‘amnesty’ relating to employee benefit trusts (EBTs).

Employers who used an EBT to avoid tax before 6 April 2011 must notify the department by 31 March 2015 that they wish to take advantage of the beneficial terms of the settlement opportunity to resolve PAYE and National Insurance liabilities.

All amounts due are due by 31 July 2015 unless the employer has in place a signed time-to-pay agreement.

CIOT predicts level playing field for access to alpine tax agreement

Should class 1A contributions be refunded when benefits are made good?

M Turullols (TC3795)

G and M Rockall (TC3767)

G Oziegbe (TC3733)