Company tax - Employment tax




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Flow chart - trivial benefits exemptionThe trivial benefits exemption allows employers to make low value gifts and provide tax and NI-free perks to employees, directors and their families. Naturally, there are conditions but these have been made more... Read more
15 Dec 2020
Credits: 1
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Flow Chart
Flow chart - employer-provided loansWhere an employer lends money to an employee or director it can count as a taxable benefit in kind. However, there are many exemptions and rules to navigate. Plus, there's an opportunity for employers and employees ... Read more
15 Dec 2020
Credits: 1
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Flow Chart
Flow chart - paying an employee on termination of employmentWhere you pay an employee (or former employee) after they have stopped working for you, you must apply PAYE tax and NI. However, there are special rules for determining what tax code and NI ... Read more
15 Dec 2020
Credits: 1
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Flow Chart
Flow chart - company car tax calculationWhere an employer makes a car available to an employee or director for private use it counts as a taxable benefit in kind. After each tax year the employer must report the taxable amount of the car benefit to H... Read more
15 Dec 2020
Credits: 1
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Flow Chart
Flow chart - new employee tax code procedure 2020/21Notifying HMRC of a new employee and establishing the correct tax code to use against their pay is an important part of the general admin and paperwork required when you take on a new worker. If you ... Read more
15 Dec 2020
Credits: 1