Employment Tax Solutions
Whether you have an issue with HMRC compliance, or the need to give your employees new incentives, our specialist team can support you in all areas of employment taxes.
Our team has a breadth and depth of knowledge across different areas of employment taxes. We will keep you up to date with all compliance developments through our regular bulletins.
The areas we can help with include:
- Compliance with HMRC requirements, and HMRC visits
- Incentivising employees, including share schemes
- Complex benefit issues
- Remuneration planning
- Through our payroll team, we can support you with payroll and auto enrolment management
Employment status and IR35
HMRC have a specialist team to conduct employment status reviews. If someone's self-employment status is successfully challenged this can incur substantial costs for the engager.
It's important to make sure existing arrangements are robust, and that there's an effective policy to manage new engagements. Our specialist team has wide experience in this area.
Contractors who provide their services via a personal service company (PSC) or limited company should also be aware of their obligations. It can be expensive to rectify any mistakes later on.
Employment status is a complex and changing area, and it is important to seek advice on an ongoing basis.
Apprenticeship Levy
The Apprenticeship Levy is a government initiative to boost productivity by encouraging employers to invest in new apprenticeships.
While many employers are entitled to an allowance that offsets some or all of the levy costs, connected employers, or group companies have limited claims to these allowances, which can be split between the employers.
Employers who pay the Apprenticeship Levy have access to funding through the Digital Apprenticeship Service (DAS) and will be able to spend the fund on approved training.
Get in touch to find out how to include the Apprenticeship Levy into your tax planning in the most effective way possible.
Employment allowance
Businesses and charities with employer’s NIC liabilities less than £100,000 and those which employ a care and support worker can claim up to £5,000 a year off their Class 1 National Insurance bill.
If you have more than one employer PAYE reference, you can only claim Employment Allowance against one of them, or if you are part of a group only one employer can claim the allowance.
We can help you find out if you are eligible for these benefits, whether you are a commercial business or operate in the charitable sector.
Salary sacrifice
This is where an employee gives up part of their salary in return for certain benefits and may pay less tax and NIC as a result.
Changing legislation in this area is something we can help with, bringing benefits to both employees and employers.
The range of benefits which can tax-efficiently benefit from salary sacrifice arrangements has changed and is reduced. We can help you ensure that your arrangements take account of these changes.
Share schemes
We have significant experience in advising on and implementing shares schemes.
These can provide a highly efficient means of incentivising key management and staff.
Schemes must be carefully designed and implemented to ensure that they provide effective incentivisation and take account of all relevant tax requirements, including, where applicable, the rules for tax-advantaged schemes.
The share scheme of choice for many owner-management business is the Enterprise Management Incentives (EMI) scheme.
Where this is not available, we can advise on other arrangements, include growth share plans and Company Share Option Plans (CSOP).
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