Company van use – the tax consequences
There are a number of tax consequences to be aware when employees are provided with company vans and fuel. A company van can be defined as a van made available to an employee by
Reminder to submit details for Benefits in Kind
Employers are reminded that the deadline for submitting the 2017-18 forms P11D, P11D(b) and P9D is 6 July 2018. P11D forms are used to provide information to HMRC on all Benefits
EMIs lose tax clearance under state aid
HMRC’s recently published, and usually routine, Employment related securities bulletin contains an important announcement on the future of EMI share options. It transpires that the
Tax-free trivial benefits
There is no tax to pay on trivial benefits in kind (BiK) provided to employees where all of the following apply:
the benefit is not cash or a cash-voucher; and
costs £50 or
Pay and paternity leave
When your partner gives birth or when you adopt a child or have a baby by surrogate, you may be entitled to 1 or 2 weeks paternity leave and paternity pay. You are also entitled to