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Update on employer PAYE obligations

Bird & Bird
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United Kingdom
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April 7 2008

The area of employer PAYE obligations is currently subject to some change and review, with new regulations on PAYE recovery, and the new penalty regime for incorrect returns coming into force, new rules on reporting being lined up to take effect over the next two years, and consultation taking place on payrolling benefits in kind and expense payments

Official rate of interest rises to 6.25

Bird & Bird
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United Kingdom
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March 29 2007

HMRC have tabled regulations which will increase the official rate of interest from 5 to 6.25 from 5 April 2007

Managed service companies are you liable for their PAYE?

Bird & Bird
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United Kingdom
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March 29 2007

The Government is rushing in legislation to tackle the taxation of managed service companies with effect from 6 April 2007

Update on home computing what is "private use"?

Bird & Bird
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United Kingdom
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March 29 2007

Only “private use” of employer-provided computers is taxable

International employees and dual contracts do they work any more?

Bird & Bird
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United Kingdom
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March 29 2007

We examine whether, in view of HMRC’s increasingly aggressive view of dual contract arrangements, they can ever be effective to minimise UK tax liabilities for non-UK domiciled individuals

Change to tax rules makes the provision of medical insurance to ex-employees on retirement a taxable benefit

Bird & Bird
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United Kingdom
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January 29 2007

Legislation relating to the tax treatment of private medical insurance provided by companies to ex-employees on retirement changed with effect from 6 April 2006

A trap for the unwary option grants to not ordinarily resident employees

Bird & Bird
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United Kingdom
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January 29 2007

UK companies sometimes grant share options to employees who are resident but not ordinarily resident in the UK at the date of grant

Failure to operate PAYE on option exercise

Bird & Bird
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United Kingdom
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June 8 2009

In Chilcott, Griffiths and Evolution Group Services Ltd v Revenue & Customs Commissioners, two directors exercised options - the employer did not operate PAYE, wrongly thinking it was not required to do so

Tax planning for redundancies

Bird & Bird
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France, United Kingdom
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March 31 2009

Unfortunately, in the current economic conditions many European employers cannot avoid making redundancies

Termination payments and operation of PAYE

Bird & Bird
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United Kingdom
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February 22 2011

From 5 April 2011 PAYE will have to be operated on taxable termination payments at the highest marginal rate of income tax of the recipient