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

Letter to staff following a TUPE transferIf you’re the transferee employer, you should write to all of the affected employees shortly after the TUPE transfer has taken place advising them of the transfer... Read more

Claim for private residence relief to apply to a former homeWhen a marriage fails, tax planning is vital and sometimes urgent or avoidable tax liabilities can arise. An example of this is capital gains... Read more

Employee loan agreementTo avoid a payment to an employee/director being treated (and taxed) as additional salary, you could reclassify it as a fixed-rate loan. What documentation will HMRC need to be convinced... Read more

Letter appointing a disciplinary investigation managerWhere disciplinary allegations are made against an employee, the first stage is to appoint a manager to conduct an investigation, the purpose of which... Read more