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Employment Tax

Remote working, employment status, governance issues and more – the employment tax landscape continues to evolve and it is important to ensure all employers are aware of how any changes will potentially affect them. Our specialist employment tax team are always ready with insights, opinions and practical answers to your questions.

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Why haysmacintyre

Working environments are becoming more flexible, with many more employees now working remotely in the UK or abroad. We’ll share our knowledge with you to help you adapt We can guide you through the social security arrangements required in the UK and internationally, Working with MSI Global Alliance means we can deliver practical advice to clients in oversea jurisdictions.

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Compliance is one of the areas we’re frequently asked about. We offer clarity on IR35, benefits, expenses, employed or self-employed status and other governance issues, to help organisations in all sectors maintain compliance and protect their reputation.

HMRC’s furlough inquiry period has been set at six years. We are helping many clients take a proactive approach in checking their validity and making refunds, if necessary, to minimise the risk of punitive action, in the event that they receive formal notices of enquiry from HMRC.

These are just some of the aspects of employment tax we can help you with, by drawing on the wide experience of our team, our colleagues and the global resources of MSI.

Our services:

  • PAYE & National Insurance advice
  • HMRC compliance reviews
  • National minimum wage
  • Job retention scheme
  • Employment tax health-checks
  • UK social security
  • International social security
  • Designing and advising on expense policies
  • Remuneration arrangements
  • Termination payments
  • Off-payroll working arrangements
  • Construction industry scheme

Tax basis period abolition

In anticipation of the implementation of Making Tax Digital for Income Tax in April 2024, the recently published Finance Bill confirms HMRC’s proposals to change the current rules as to how profits are allocated to a tax year for self-employed individuals and partnerships (including LLPs). The proposal is to replace the existing current accounting year basis for trading income with a new tax year basis, from April 2024, with a transition year for 2023-24.

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Health and social care levy

As expected, the Prime Minister has announced a controversial 1.25% National Insurance levy which will be payable by “individuals and businesses, including those above state pension age” with the projected £12bn annual income to be ringfenced to pay for health and social care. It is worth noting that workers who have reached state retirement age from 2023/24 will be expected to pay the levy.

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Guidance on missed deadline furlough claims

HM Revenue & Customs (HMRC) has issued the following guidance to employers where they may have missed submitting a furloughing claim (under the Coronavirus Job Retention Scheme). 

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I like that you have a one-stop shop, not just one accounting discipline…we often get complex VAT scenarios, require corporate tax advice or simply need employment guidance etc and they have never let me down. I’d put haysmacintyre at the top. I think they just get it from a client perspective.

Tim Pain, Director

Verve Properties

Nick Bustin

Employment Tax Director
Email Nick
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