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Where Taxpayers and Advisers Meet

Search found 161 matches

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by amitr19
Mon Mar 11, 2019 9:23 am
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Honorary Payment
Replies: 1
Views: 462

Honorary Payment

I know an honorary payment is taxable but what happens if the person decides to donate that payment back to the employer. In this case the employer is a charity. I was thinking that I should process this through payroll, keep the net and gift aid it. Of course I'll need a gift aid declaration from t...
by amitr19
Mon Jul 02, 2018 8:48 am
Forum: Income Tax
Topic: Entertainment and Benefit in Kind
Replies: 1
Views: 373

Entertainment and Benefit in Kind

A staff member bought a bottle of wine £20 to give to give to a guest lecturer who offered a free lecture at the University. It was a small thank you token. The staff paid for the wine and claimed the money through expense claim. I understand that it is disallowed for CT purposes as entertainment bu...
by amitr19
Tue Mar 06, 2018 10:00 am
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Removal Benefit
Replies: 2
Views: 845

Re: Removal Benefit

I would assume it should qualify if the travel is temporary until the person finds a home closer to work. Removal or transfer costs: expenses and benefits to which Section 271 ITEPA 2003 applies: travelling and subsistence: employee Section 281 ITEPA 2003 The employee’s travel and subsistence expens...
by amitr19
Mon Mar 05, 2018 12:35 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Removal Benefit
Replies: 2
Views: 845

Removal Benefit

Hi All

We've got a new employee who is relocating closer to work and who has been offered a relocation package.

Would a mileage claim of 45p per mile be eligible for tax free claim subject to the £8k limit?

cheers
AR
by amitr19
Thu Feb 08, 2018 10:21 am
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Termination Payment
Replies: 3
Views: 741

Re: Termination Payment

contract is silent for all 3 of them.
by amitr19
Wed Feb 07, 2018 10:58 am
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: Termination Payment
Replies: 3
Views: 741

Termination Payment

Hi All - grateful for any advice. Is voluntary severance payment the same as an ex-gratia payment? An ex employee was paid £44,000 as termination payment. This was made up of : - £9000 Statutory redundancy - £8000 PILON (non-contractual) - £27000 Voluntary Severance (calculated 3X of statutory redun...
by amitr19
Tue Jan 23, 2018 3:48 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: OS Worker
Replies: 4
Views: 809

Re: OS Worker

Thank you. That's extremely helpful.

I did not consider Art 20A at all but seems to be exactly what I needed.

AR
by amitr19
Mon Jan 22, 2018 10:13 am
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: OS Worker
Replies: 4
Views: 809

Re: OS Worker

Thanks that's helpful. HMRC's advice on their website is pretty clear that we should pay this person through payroll (https://www.gov.uk/guidance/new-employee-coming-to-work-from-abroad) It is the US-UK DTA that got me a bit confused. As per Art 14 2(a) (https://www.gov.uk/government/uploads/system/...
by amitr19
Thu Jan 18, 2018 3:31 pm
Forum: PAYE and Payroll Taxes, National Insurance, NICs
Topic: OS Worker
Replies: 4
Views: 809

OS Worker

Hi All Grateful for any advice. We have an individual coming to work for us in the UK on a 6 weeks assignment. This person will be coming from the US and she has never been UK resident or employed in the UK before. Essentially this is a 6 weeks teaching job. Am I correct in assuming that since this ...
by amitr19
Mon Aug 07, 2017 4:17 pm
Forum: International Tax
Topic: Home Based Employees
Replies: 2
Views: 867

Home Based Employees

What is the tax and social security position of taking on an employee who will working from home (ROI) for a UK Employer. The employee has never worked in the UK and the UK employer is not registered as an employer in the ROI. Any thoughts please. Do we have to register for Irish PAYE and SS? Are th...

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