hr- human resources

Employees income - taxed as salary or dividends?

Cathy Corns
February 10, 2012 14:12

In a recent tax case, HMRC v PA Holdings Ltd, a company entered into some complicated arrangements under which it paid to staff certain dividends, financed effectively by the company, rather than bonuses taxed under PAYE. The Court of Appeal held that, although the payments took the form of...

Penalties for not filing employee and leaver information online

Cathy Corns
May 19, 2011 08:40

Employers with 50 or more employees have been required to file online employee starter or leaver forms since 6 April 2009.

PAYE and NIC rates and limits 2011-12

Cathy Corns
May 18, 2011 14:43

HMRC has now published an Employer Helpbook giving full details of the various rates and limits for PAYE and NIC for the current tax year. Full details can be found on HMRC's website.

Company cars - current fuel rates

Cathy Corns
March 11, 2011 13:30

HMRC has published new advisory fuel rates for company cars.

Can you reclaim National Insurance on benefits?

Cathy Corns
March 07, 2011 11:25

HMRC has accepted that employers may be able to reclaim some Class 1A National Insurance Contributions.