Employment & Payroll Articles

Share scheme returns – penalties are now being issued

Share scheme returns - penalties are now being issued Share scheme returns - penalties are now being issued by HMRC to employers who missed the deadline. Specifically, these penalties target employers who failed to submit their employment related securities (ERS) end of year returns on time. As a result, any employer that operates an employee share scheme should check its filing position now....

Overseas staff working in the UK

Overseas staff working in the UK Do you employ people who normally work abroad? If so, take note. UK employers can face PAYE and National Insurance duties when overseas staff work here. Consequently, careful planning really matters.   When UK obligations arise Firstly, employers should consider the position whenever an overseas employee visits to work. Importantly, one common assumption...

Tax relief for uniforms and protective clothing

Tax relief for uniforms and protective clothing Employers who provide uniforms or protective clothing must understand the rules. Specifically, they need to grasp the tax and National Insurance treatment. However, the correct treatment can vary. Firstly, it depends on whether the job requires the clothing. Secondly, it depends on whether staff wear a uniform only at work. Thirdly, it depends on...

Tax to pay when you get a pension

You may have to pay Income Tax on your pension if your total annual taxable income exceeds your Personal Allowance....

Paying the 2025-26 Child Benefit tax charge

Taxpayers who need to pay the High Income Child Benefit Charge (HICBC) for 2025-26 may be able to pay it...

New tax return requirements for company directors

Company directors who complete a self-assessment tax return should be aware of new mandatory reporting requirements that came into effect...

Business confidence rises but is it time to invest?

UK business confidence is rising, but only 17% of businesses plan to increase investment in the next three months. Here,...

Late payments: Is your business at risk?

60% of UK SMEs say customers take longer to pay than a year ago, and the average amount owed is...

Corporation tax receipts pass £100 billion

HMRC’s latest statistics show that receipts from corporate taxes passed £100 billion for the first time in 2025-26. Here, we...

New customs system for Northern Ireland trade

From 20 October 2026, businesses moving goods between Great Britain and Northern Ireland must use the new TSS platform. Here,...

Reporting property gains

If you sell a UK residential property, you usually need to report and pay any Capital Gains Tax within 60...

Capital allowances restricted for project development costs

A recent Supreme Court decision means capital allowances will probably be restricted for some predevelopment costs. Here, we explain the...
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