We aim to keep you updated with all the latest relevant information that will be important for your business.
KPMG's Employment Taxes group helps organisations manage their payroll, benefits and expenses compliance risks as well as implement arrangements to reduce employment tax costs. In this section we aim to keep you updated with all the latest relevant information that will be important for your business.
If you want to know more, or would like us to consider any particular topics, please get in touch.
When outsourcing contingent labour, should you choose the lowest quote?
The new NIC Bill confirms how relief for freeport employers in Great Britain will operate. Similar rules are expected for Northern Ireland.
Tax Compliance in the Wake of the Pandemic
Outsourcing contingent labour might be convenient, but it can carry hidden PAYE, NIC and employment law risks.
To protect jobs and support businesses beyond the expected end of lockdown, the CJRS will now run for a further five months.
Finance Secretary Kate Forbes presented the Scottish Budget to Holyrood on 28 January 2021 – here’s what you need to know.
The festive period presents logistical challenges for CJRS claims – act now to avoid being caught out.
More corporate intermediaries could fall within ’IR35’ from April 2021. However, HMRC has recently clarified its position – what does this mean for you?
More corporate intermediaries could fall within ’IR35’ from April 2021. However, HMRC has recently clarified its position what does this mean for you?
HMRC publishes new guidance highlighting which expenses are taxable for employees working from home due to COVID-19.
Changes to the OPW rules have been delayed by a year. What are the practical implications for businesses?
Changes to the tapered allowance for pensions might mean that some employers need to take action.
HMRC’s draft guidance should assist organisations prepare for April – what are the main points
The government recently announced substantial increases to minimum hourly pay from April 2020 – what do employers need to consider?
HMRC has confirmed that Status Determination Statements (SDSs) issued prior to 6 April will be valid under the new rules.
The loan charge should not apply to loans entered into before 9 December 2010.
The government will review how the off-payroll working reforms will be implemented, but the go live date of 6 April remains.
From April 2020, electric cars will be free of company car tax – should you be electric too?
HMRC reminds employers that they should pay tax and National Insurance due under their PSA by 22 October 2019 (19 October 2019 if paying by post).
The Prime Minster has announced that the loan charge legislation will be reviewed.
HMRC has published new and updated guidance to support implementation of the reformed off-payroll working rules from April 2020
The government has published its final proposals for reforming the off-payroll working rules. What should you do now?
What should you do if someone claiming to be a former employee asks you to confirm that you’ve accounted for the loan charge?
HMRC’s consultation on off-payroll working closed on 28 May – read our insights on what organisations should be doing now.
The way people work has changed more dramatically over the past few years than in the past few centuries. But tax legislation has not kept up with this – yet. Are you ready?
Using technology to help improve compliance and reduce the administration burden of end of year reporting.
KPMG has submitted its response to the Government consultation on the operation of NMW for salaried workers and salary sacrifice schemes.
KPMG has submitted its views on HMRC’s consultation on off-payroll working in the private sector.
KPMG has responded to HMRC’s consultation on the tax and administrative treatment of STBVs from overseas branches
A new OTS paper explores simplification for self-employed digital platform workers – including tax withholding by the platform operator.
First Tier Tribunal (FTT) holds that waiving loans to close companies’ directors who were also participators was taxed as earnings
The Government’s long awaited consultation on off-payroll working in the private sector was launched on 18 May.
Childcare Voucher (CCV) schemes which closed to new entrants on 5 April 2018, and did not reopen, will retain their income tax and NIC advantages.
HMRC’s efforts to reduce the administration burden on employersmeans greater reliance is placed on employers having robustcontrols in place to achieve PAYE and NIC compliance.
The RTC rules may impose significant penalties on employment related-trusts which fail to correct by 30 September 2018.
HMRC enforcement teams have launched a campaign to review the employment status of locums.
The Government proposes to extend its support for self-funded training to encourage investment in skills and life-long learning. Comments are requested on its current objectives, and how the proposed changes should best be structured.
A summary of KPMG's response to HMRC’s recent consultation.
HMRC has confirmed that secondary legislation will be laid to impose NIC on the Post-Employment Notice Pay element of termination payments
Scottish taxpayers will be subject to new Starter and Intermediate rates. The higher and top rates will increase to 41% and 46%. Employers should consider the practical implications.
HMRC has confirmed its interpretation of the commencement provisions for the new rules on non-contractual pay in lieu of notice.
On 17 December 2017 HMRC released amended factsheets in order to reflect a change in policy regarding behaviour-based penalties.
The GAAR advisory panel has recently published its first opinion in a case of employee reward involving gold bullion.
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