Employment Issues (TAX)

A concise overview of tax matters that are important for both employers and employees.

Company Cars for Employees

This factsheet covers key considerations and the tax and National Insurance implications of providing cars to employees.

Employee Expenses

Find out about the exemption regime for employee expenses that makes them tax-free and not reportable on form P11D, along with the conditions needed to qualify for this exemption.

Employer-Supported Childcare

Learn about the tax and NIC exemptions for employer-provided childcare and childcare vouchers, which benefit both employers and employees.

Employment Benefits

Explore the rules governing the remuneration package that includes salary and various benefits for directors and employees.

Homeworking and Tax Relief

Understand the tax rules related to employees who work from home and the relief available.

National Insurance

This factsheet explains National Insurance contributions, including Class 1, Class 2, and Class 4 contributions, and highlights key considerations and potential issues.

Payroll - Basic Procedures

A guide to setting up and running payroll efficiently.

Payroll Real Time Information

An overview of the Real Time Information (RTI) payroll rules.

Employee Share Ownership - EMI

Discover how the Enterprise Management Incentive (EMI) scheme allows employees to receive share options without immediate tax liabilities, aimed at retaining and motivating staff.

Travel and Subsistence for Directors and Employees

This factsheet highlights the main considerations for tax relief on travel and subsistence expenses incurred by employees or directors.