Employment issues (tax)

Concise information on the tax issues relevant to both employers and employees. Click on the links below to access the relevant details.

Cars for employees

This factsheet set out the main areas to consider and the tax and national insurance implications with employer provided cars.

HMRC have introduced an exemption regime for employee expenses which results in the expenses not only being tax exempt but non reportable on form P11D. This factsheet considers the necessary conditions that must be met for this exemption to apply.

Employer supported childcare

The tax and NIC exemption for employer-contracted childcare and employer-provided childcare vouchers has been very popular with both employers and employees alike. This factsheet outlines the exemptions available.

Employment benefits

The remuneration of many directors and employees comprises a package of salary and benefits. In this factsheet we consider some of the main benefit rules.

Homeworking and tax relief for employees

It is now very common for many employees to work from home, but this does mean that it is important to understand how the rules work with this.

National insurance

National Insurance contributions (NICs) are essentially a tax on earned income. The NICs regime divides income into different classes: Class 1 contributions are payable on earnings from employment, while the profits of the self-employed are liable to Class 2 and 4 contributions. This factsheet highlights the areas you need to consider and identifies some of the potential problems.

Payroll - basic procedures

This factsheet outlines what you need to do to set-up and run your payroll.

Payroll Real Time Information

Significant changes are being made to the way payroll information needs to be submitted to HMRC. Read our guidance on how payroll operates under Real Time Information (RTI).

Share ownership for employees - EMI

Retaining and motivating staff are key issues for many employers. The Enterprise Management Incentive enables options to be granted to employees which may allow the shares to be received without any tax bill arising until the shares are sold. This factsheet gives an overview of EMI.

Travel and subsistence for Directors and employees

Travelling and subsistence expenditure incurred by or on behalf of employees gives rise to many problems. This factsheet highlights the main areas to consider in deciding whether tax relief is available on travel and subsistence.

Accessibility links

Employment issues (tax)

Scottish Budget 2018 income tax changes

Scottish Budget 2018 property tax changes