Employer FAQ – Employment Status

What are the tax and NICs requirements for workers in “Umbrella Companies”?

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Employer FAQ – Employment Status

What are the tax and NICs requirements for workers in “Managed Service Companies”?

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Employer FAQ - HMRC Questions and Answers

The following questions and answers are reproduced from the latest issue (May 2009) of Notes for Payroll Software Developers. They are also included in the latest Guide for pension and annuity payer, which provides guidance, in addition to that contained in booklet CWG2 Employer Further Guide to PAYE and NICs, to assist pension and annuity payers, following the introduction of the new form P46(Pen) in April 2009.

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Employer FAQ – Assets Made Available

What must be considered when taking advantage of the exemption for cycles and cyclist’s safety equipment?

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Employer FAQ – P45 and P46 Procedures

HMRC questions and answers (Part 2)

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Employer FAQ – P45 Procedures for Starters

What procedures must be followed when applying the details from a P45 for a new employee? (Part 3)
Part 1 of this Employer FAQ considers the checks that an employer must make to the first six of the seven items that appear on Part 2 of a form P45 that is provided by a new employee.  Part 2 explains the check that must be carried in all cases to ensure that the tax deducted from the employee’s future earnings, as entered at item 7 is calculated correctly.

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Employer FAQ – P45 and P46 Procedures

HMRC questions and answers

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