Essential know-how

Employer herding sheep

This section is for employers and is full of tax planning guides and tips & tools together with tax compliance checklists and our regular CPD updates.

Title
Agency workers: At a glance
Agency Workers: Employment intermediaries rules (subscribers) : Login or subscribe to read more...
Apprenticeship levy (employers' briefing) : Login or subscribe to read more...
Auto-enrolment earnings thresholds
Auto-enrolment: client letter : Login or subscribe to read more...
Auto-enrolment: Workplace pensions : Login or subscribe to read more...
Brexit: working abroad/working in the UK : Login or subscribe to read more...
CIS helpcards: to claim repayments
CIS repayments: Top 10 tips
CIS: Contractors and Subcontractors : Login or subscribe to read more...
Contracts of Employment
Directors' NICs and payrolls
Employer’s What’s On: 2022/23
Employer’s What’s On: 2023/24 : Login or subscribe to read more...
Employers: Who is an employer for PAYE and NI purposes? : Login or subscribe to read more...
Employers' NICs allowance : Login or subscribe to read more...
Employers' NICs allowance: At a glance
Employers' NICs relief for veterans : Login or subscribe to read more...
Employment status & detailed checklist : Login or subscribe to read more...
Employment status checklist
Employment Status: mutuality of obligation : Login or subscribe to read more...
Employment tax: Reporting, dates & deadlines 2024-25
Golden handshakes, signing on fees and unusual payments : Login or subscribe to read more...
How to check your PAYE Code
Illegal working: Employer checks
IR35 : Login or subscribe to read more...
IR35: The Sky contracts : Login or subscribe to read more...
Lecturers, teachers or instructors
Managed Service Companies (MSCs) : Login or subscribe to read more...
National Living Wage rates/National Minimum Wage rates
National Living Wage/National Minimum Wage: HMRC checks : Login or subscribe to read more...
Off-Payroll Working: At a glance
Off-Payroll Working: PSCs & Private Sector Engagers : Login or subscribe to read more...
Off-Payroll Working: PSCs & Public Sector Engagers : Login or subscribe to read more...
Offshore Employment Intermediaries : Login or subscribe to read more...
P11D and P11D(b): Index
P11D deadline 2023-24
PAYE Settlement Agreements : Login or subscribe to read more...
PAYE Tips and Links
PAYE underpayments caused by HMRC delay: ESC A19
PAYE: Collection of tax debts
PAYE: Paying HMRC
PAYE: Security against non-payment
Recovery of PAYE: Regulation 80 and 72 assessments for PAYE : Login or subscribe to read more...
Statutory pay entitlement: directors and other employees
Supervision, Direction or Control (SDC)
Termination, redundancy and leaving payments : Login or subscribe to read more...
Termination, redundancy and leaving payments (to 5 April 2018) : Login or subscribe to read more...
Tips, gratuities and troncs : Login or subscribe to read more...
Unfair Dismissal : Login or subscribe to read more...
What is the 2020/21 PAYE tax code?
What is the 2022/23 PAYE tax code?
What is the 2023/24 PAYE tax code?
What is the 2024/25 PAYE tax code?
Wrongful Dismissal : Login or subscribe to read more...