As an employer, you need to attract, retain and motivate employees, control the overheads they represent, enhance their value to the business and satisfy the demands of complex legislation. Our services will help you to bring all these issues into balance.

Understanding off-payroll working in the private sector

Join us on Thursday 13 February 2020 for our update on how the new off-payroll rules could impact your business

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How can we help you?

We can:

  • carry out a PAYE health check to ensure your systems are compliant and mitigate your risk of HMRC visits;
  • advise on the status of individual’s not employed via the payroll, including consideration of the intermediary, agency and off-payroll working rules;
  • advise on the tax position for UK employees working overseas or non-resident individuals coming to work in the UK;
  • assist with remuneration planning and advise on employee share incentives;
  • review of benefits provided to your employees and help with reporting them to HMRC;

 

  • review of employee payments to ensure that they are compliant with the national living wage and national minimum wage (NLW/NMW) regulations
  • advise on how the CIS scheme operates and assist with CIS compliance;
  • advise on the tax treatment of termination payments;
  • assist with HMRC enquiry visits and Investigations into PAYE compliance, National Insurance payments and other issues.
  • Payroll Services

 

Case Study

Health check turns toxic

HMRC has been issuing innocuous looking questionnaires to businesses phishing for information about the health of the business’ PAYE practices and compliance.  HMRC has not been sending a copy of these notices to agents.  A client of ours received such a notice and replied to HMRC directly without speaking to ourselves thinking this would save time and fees.  A poorly informed response to one of the queries on the questionnaire created an opening for HMRC to open a full-scale enquiry into the clients’ affairs, requesting bank statements, full PAYE records etc.  Had the client spoken to one of our employment taxes team prior to submitting their response, we would have been able to provide advice on the areas which the client had left themselves exposed to additional questions from HMRC.  The enquiry was successfully closed without any additional tax being paid, but the client had incurred additional professional fees to resolve the matter.

Case Study

"But we’ve always done it that way”

A client approached us for an emergency PAYE review to uncover any issues prior to an inspection by HMRC, giving them the opportunity for disclosure if required.  We highlighted an issue with the deductions made from salary payments which took their employees below the National Minimum Wage (NMW).  The client had processes in place to ensure they reviewed the NMW and made adjustments to annual rates etc. where necessary, but a simple misunderstanding of how to calculate the effective NMW potentially exposed the client to significant penalties.  Where legislation changes, the argument that “we’ve always done it that way” will not stand up to scrutiny by HMRC. 

 

Case Study

Share schemes 

We assisted a client that was not eligible to utilise a tax advantaged share scheme such as Enterprise Management Incentives due to the industry in which it operated, by setting up a growth share scheme.  This allowed employees to purchase shares at affordable values to benefit from the future growth of the company.

Other tax services

Inheritance tax and Estate planning

International tax services

Owner managed businesses

Partnerships

Patent box 

Private client tax services

Residency and Domicile 

Featured news

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Can you help to kickstart a career?

Tuesday 15 September 2020

Young people are often one of the groups most affected when a recession hits – apprenticeships are cancelled, graduate recruitment is cut, and employers are understandably hesitant to invest in staff where there is uncertainty in the economy.
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Is your company van actually a car?

Thursday 20 August 2020

When purchasing a company vehicle, you may understandably believe that if it looks like a van and is called a van then it is a van! However, in some cases, HMRC may treat them as cars and recent case law supports this.
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Furloughed employees required to receive full redundancy under new law

Friday 7 August 2020

A new law has been introduced with effect from 31 July 2021 to ensure that furloughed employees receive statutory redundancy and notice pay based on their ‘normal’ wage rather than their furlough pay.
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Tax update: Loan charge review

Wednesday 8 January 2020

Just before the Christmas break, the government published details of Sir Amos Morse’s independent review of the loan charge and issued updated guidance in response.

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Tax update: HMRC question PAYE processes

Thursday 28 November 2019

We have become aware that HMRC has been focusing in on PAYE compliance and sending out a spate of ’employer compliance check questionnaires’ to businesses without notifying agents
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Tax update: Act now or PAYE later

Wednesday 20 November 2019

If your business engages with contractors you may already be aware of the off-payroll working rules (often referred to as ‘IR35’).

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Tax update: Company cars and tax

Monday 24 June 2019

For a number of years, the concept of a tax efficient company car has been diminishing with annual increases to the benefit in kind (BIK) charge
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Tax update: HMRC benefits campaign

Friday 14 June 2019

A number of our clients have begun to receive letters from HMRC suggesting that they could be providing benefits to employees that have not been reported and hence not taxed appropriately.
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Tax update: When is a van actually a car?

Tuesday 28 May 2019

When purchasing a vehicle, you may understandably believe that if it looks like a van and is called a van then it is a van! However, in some cases, HMRC may treat them as cars and recent case law supports this.
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Tax update: Off payroll working in the private sector

Friday 17 May 2019

From April 2020, medium and large sized private sector businesses will become responsible for assessing the employment status of the off payroll workers they engage with. This announcement was no surprise following similar rules that were rolled out in the public sector in 2017.

Key contacts

Katie Williams
Katie Williams
Director
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Nick Haines
Nick Haines
Partner
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