What is the PAYE system?
At which rate of tax is any redundancy payment above £30,000 taxed?
What are the duties of the employer under the PAYE system?
What are the duties of the employer regarding leavers and new employees under the PAYE system?
Under the PAYE system what are an employer's duties at the end of the tax year?
What changes are being made to PAYE reporting by the provisions on real time information?
When do employers have to start operating real time information for their PAYE reporting?
Do all employers have to use real time information for their PAYE reporting?
Are "golden hello" payments taxable?
If an employer pays an employee in lieu of notice, is the payment taxable?
Can deductions be made from an employee's wages net of tax?
Where an employer wishes to pay employees a 'loyalty bonus' when it relocates office, will the payments be subject to tax and national insurance?
Does an employer have to complete a P45 for an employee who is leaving?
Where an employee has accidentally been overpaid, can the employer withhold the employee's P45 until he or she repays the amount in question?
In general, redundancy payments are not subject to income tax. However, to the extent that payment exceeds £30,000, they are treated as employment income and chargeable to tax under s.403 of the Income Tax (Earnings and Pensions) Act 2003. The amount above £30,000 is taxed at the employee’s marginal rate of tax, ie at the highest rate of tax applicable to the employee in question, as if it were the “top slice” of the employee’s income for that tax year.
Do employers have to account for VAT in relation to vouchers and other goods and services provided to employees under salary-sacrifice arrangements?
When did the changes in relation to the VAT treatment of taxable benefits under salary-sacrifice arrangements come into force?
Do employers have to account for VAT in relation to childcare vouchers provided to employees under salary-sacrifice arrangements?
How does the decision in the AstraZeneca case affect the income tax treatment of benefits to employees under salary-sacrifice arrangements?
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