Payrolling benefits in kind letter to employeeHMRC usually collects tax on benefits by adjusting an employee’s code number so that extra tax is collected, through the PAYE system, each time they are... Read more

PAYE settlement agreement letterA PAYE settlement agreement (PSA) can be used where you want to meet the PAYE tax and Class 1A NI liability in respect of small or irregular taxable benefits you provide... Read more

Special notice for the removal of a directorIf you lose confidence in one of your directors and need to replace them, use our quick guide to the procedure.It sometimes happens that members of a company... Read more

Employee pool car agreementBanning private use is essential for a car to be considered a pool car by HMRC. A verbal ban may work but it’s more sensible to require the employee to sign an agreement that... Read more

Purchase of own shares clearance letterFor unquoted trading companies, the amount received by a shareholder on selling their shares back to the company may be treated as capital rather than as a distribution... Read more