Check Employment Status for Tax (CEST) will determine whether an engagement is caught by the off-payroll working rules and how any payments need to be processed.
EMI share options provide tax benefits to employees through the right to acquire shares at a preferential value, but there are strict rules on notifying HMRC on time.
The Spring Budget 2024 unveiled further cuts to the rate of National Insurance Contributions for both employees and the self-employed with effect from 6 April 2024.
Double Cab Pick Ups will continue to be treated as goods vehicles rather than cars, allowing businesses to continue to benefit from the existing tax treatment.