Employee Benefits

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When an employee incurs costs for the provision of mobile phones to employees it is important to understand the correct tax treatment of these...

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A salary sacrifice arrangement is effectively an agreement to reduce an employee’s entitlement to cash pay, usually in return for a non-cash...

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An employee can obtain a benefit when provided with an employment-related cheap or interest-free loan. The benefit is the difference between the...

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The cost of a staff party or other annual entertainment is generally allowed as a deduction for tax purposes. If you meet the various criteria...

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The Coronavirus Job Retention Scheme (CJRS) commonly known as the furlough scheme is open to all UK employers and will now run until 31 March...

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If you are an employer and looking to give a small Christmas bonus to your employees, then your best option is probably to give them a gift. In...

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The Income Tax treatment of coronavirus tests and the provision of Personal Protective Equipment (PPE) to employees during the coronavirus...

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To ease the financial burden on their employees, some employers may look at paying or refunding transport costs for their employees when they...

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A PAYE Settlement Agreement (PSA) allows employers to make one annual payment to cover all the tax and National Insurance due on small or...

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Temporary changes to EMI working time arrangements will ensure that individuals who are furloughed or who have their working hours reduced below...

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Advisory fuel rates are intended to reflect actual average fuel costs and are updated quarterly. The rates can be used by employers who reimburse...