Business Information at your Fingertips

Please note, we are in the process of updating our factsheets. The factsheets currently available are for the 2009/2010 year.

Employment Issues (Tax)

  1. Travel and Subsistence for Directors and Employees

    Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems. We highlight below the main areas to consider in deciding whether tax relief is available on travel and subsistence.

  2. Employment Benefits

    In this factsheet, we give guidance on some of the main
    benefit in kind rules and indicate some common types of
    benefits.

  3. Employer Provided Cars

    The current regime for taxing employer provided cars (commonly referred to as company cars) is intended to encourage manufacturers to produce cars which are more environmentally friendly and to give employee drivers and their employers a tax incentive to choose more fuel-efficient vehicles. We set out below the main areas of importance.

  4. National Insurance

    National insurance is often overlooked yet it is the largest source of government revenue after income tax. We highlight below the areas you need to consider and identify some of the potential problems.

  5. Share Ownership for Employees - EMI

    Retaining and motivating staff are key issues for many employers. Research in the UK and USA has shown a clear link between employee share ownership and increases in productivity. The government has therefore introduced two ways in which an employer can provide mechanisms for employees to obtain shares in the employer company without necessarily suffering a large tax bill.

  6. Payroll - Basic Procedures

    In order to set up a Pay As You Earn (PAYE) scheme with HMRC it is necessary to contact the New Employer’s Helpline on 0845 6070143 or to complete the appropriate section of the form CWF1 (Starting in Business).