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https://www.bprheaton.co.uk/factsheets/employment-issues-tax/employment-benefits
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benefits up to £50 or £300 per annum in close company situations. A statutory exemption applies for trivial benefits in kind. The exemption sets out a number of conditions that must be met
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https://www.bprheaton.co.uk/factsheets/employment-issues-tax/employer-supported-childcare
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by reviewing the estimated earnings and taxable benefits of the employee. Where the level of estimated earnings and taxable benefits: is equal to or below the equivalent of the sum of personal
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https://www.bprheaton.co.uk/factsheets/corporate-and-business-tax/off-payroll-working-and-personal-service-companies
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of salary to the individual during the year in the normal way. If, at the end of the tax year - ie 5 April, the individual’s salary from the company, including benefits in kind, amounts to less than
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https://www.bprheaton.co.uk/factsheets/general-business/running-a-limited-company
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. The company directors and employees are able to receive benefits-in-kind from the company (for example company cars and private medical insurance). Most benefits are subject to income tax
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https://www.bprheaton.co.uk/factsheets/employment-and-related-matters/agency-workers-regulations
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redundancy pay / notice pay majority of benefits in kind payments requiring an eligibility period of employment. In addition to an agency worker’s existing rights under the Working Time
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https://www.bprheaton.co.uk/factsheets/specialist-areas/community-amateur-sports-clubs
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clubs may wish to register with HMRC as Community Amateur Sports Clubs (CASCs) and benefit from a range of tax reliefs including Gift Aid. This factsheet considers the tax benefits and the registration
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https://www.bprheaton.co.uk/factsheets/personal-tax/enterprise-investment-scheme
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benefits or facilities waives any liability of yours or an associate's to the company undertakes to discharge, any such liability to a third party lends you money which has not been repaid before
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https://www.bprheaton.co.uk/factsheets/employment-and-related-matters/the-national-minimum-wage
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for NMW and NLW purposes. Benefits in kind, reimbursed expenses, certain allowances and most deductions are not included. Special rules apply where an employer provides accommodation. Enhanced
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https://www.bprheaton.co.uk/resources/tax-rates-and-allowances/national-insurance
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Entitlement to state pension and other 'contribution-based benefits' is retained for earnings between £123 and £242 per week. 2023/24: Earnings per week From 6/1/24
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https://www.bprheaton.co.uk/resources/tax-rates-and-allowances/individual-savings-account-isa
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into a cash ISA, a stocks and shares ISA or an innovative finance ISA subject to not exceeding the overall annual investment limit. Investors may transfer their investments from one kind of ISA to another
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https://www.bprheaton.co.uk/factsheets/pensions/pensions-funds-tax-treatment-on-death
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the estate of the deceased and for the beneficiaries of the pension fund. Pension death benefits may be subject to inheritance tax (IHT). This will be the case for example if the member has control over
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https://www.bprheaton.co.uk/factsheets/employment-issues-tax/national-insurance
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forces. This measure applies until 5 April 2025. Employers providing benefits such as company cars for employees have a further NICs liability under Class 1A. Contributions are payable
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https://www.bprheaton.co.uk/factsheets/pensions/occupational-pension-schemes-trustees-responsibilities
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pension schemes. TPR has an important role in the pension sector. Its objectives, as set out in legislation, are to: protect the benefits of members of work-based pension schemes protect the benefits
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https://www.bprheaton.co.uk/factsheets/employment-and-related-matters/redundancy-procedures
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on the business in the place where the employee was so employed or the requirements of the business for employees to carry out work of a particular kind has ceased or diminished or are expected to cease
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https://www.bprheaton.co.uk/factsheets/employment-and-related-matters/age-discrimination
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have offered the individual a job. Employers are allowed to use a length of service criterion in pay and non-pay benefits of up to five years’ service. Benefits based on over five years service
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https://www.bprheaton.co.uk/factsheets/specialist-areas/social-enterprise-entity-structures
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regulator will require the submission of Annual Returns. In return, however, it will have the benefits of being a charity such as potentially qualifying for a number of tax exemptions and reliefs
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https://www.bprheaton.co.uk/factsheets/personal-tax/charitable-giving
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benefits in return for your gift. The declaration is the charity’s authority to reclaim tax from HMRC on your gift. The declaration can be in writing or orally but, usually, the charity
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https://www.bprheaton.co.uk/factsheets/pensions/pension-savings-tax-reliefs
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, there are controls which limit the tax reliefs available. Firstly, there are limits on the amount of tax relief available to the member in making the contributions to or accruing the benefits
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https://www.bprheaton.co.uk/resources/tax-rates-and-allowances/pensions
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of years an individual has paid National Insurance or got National Insurance credits, eg while unemployed or claiming certain benefits. To receive the basic State Pension an individual must have paid
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https://www.bprheaton.co.uk/factsheets/capital-taxes/trusts
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tax benefits. If you live in the Leeds area we, at BPR Heaton, can provide taxation advice to help you utilise trusts as part of an overall tax planning strategy for you and your family. Trusts