Payroll

News by Category

Proof of employment expenses are now required

5th December 2024
HMRC now insists on evidence of employee expenses claimed through PAYE. But what records do employees need to keep? Pamela Singh from our Payroll Department takes a closer look. Due to numerous incorrect claims, it is now necessary to submit evidence to HMRC to claim tax relief on certain employment expenses that are reimbursed by...

Employment and payroll changes to be aware of

27th September 2024
Whilst we now have a new UK government; employers, payroll and employment professionals should still be aware that there are several pieces of primary employment legislation due to come into force later this year. Most of these will have an impact on payroll. Partner Joanne Gibson outlines this new legislation and what it will mean...

Are benchmark subsistence rates worth it?

1st August 2024
As an employer, you don’t want to waste time carrying out extra admin tasks, such as processing multiple expenses claims for employees’ subsistence claims. Could benchmark rates provide you with a good alternative? Helen Johnstone from our Galashiels office takes a closer look. As an alternative to reimbursing your employees’ subsistence costs (which might consist...

An update on home to work travel

2nd July 2024
HMRC has changed its guidance on home to work travel costs where an employee’s home is their workplace. How might this affect your right to tax relief? Naomi Swan brings you a detailed update. Tax experts have been saying for years that HMRC’s guidance on tax relief for travel costs needed updating to cover the...

Pensions for seasonal staff?

28th May 2024
According to The Pensions Regulator, there are employers who take on seasonal or other temporary workers who are not following the workplace pension rules correctly. If you hire short-term workers, what steps should you be taking?  Pamela Singh advises. Summer is of course a peak time for taking on seasonal staff. One thing you should...

Extracting income where IR35 applies

2nd February 2024
If the work that you do through your company is caught by the IR35 off-payroll rules, PAYE tax and NI must be accounted for even where you extract the income as a dividend. This can result in a double tax charge. How can you prevent this?  Partner Joanne Gibson looks at this below. PAYE tax...

Auto-enrolment only after probation?

31st October 2023
It’s been suggested that your business should only auto-enrol new employees who are eligible into your workplace auto-enrolment pension scheme once they’ve successfully completed their probation period. Is this acceptable?  Natasha Crockatt from our Payroll department answers the question.. If you require your employees to successfully complete a probationary period before they start working for...
Joanne Gibson, Partner JRWCA

Do you check your NI contributions?

6th September 2023
NI contributions are crucial to your entitlement to the state pension and other benefits, so it’s a very good idea to keep a close eye on them. But how can you identify and check if you’ve overpaid or underpaid contributions?  Head of Payroll Department Joanne Gibson brings you up to date. Whilst HMRC keeps a...

Is a summer function a taxable event?

4th August 2023
You want to hold a summer event to entertain your employees and to improve morale. But you are unsure what the tax and NI position will be?  Gail Trojan advises. Normally, business entertainment is not a tax-deductible expense. However, the cost of entertaining employees (including directors), such as by having a staff party, is an...
Q&A

Q&A – July 2023

26th June 2023
Can services be zero-rated? Q. We have decided to build a bungalow next to our farmhouse so that my partners elderly mother can live in it and be close to us. We have obtained planning permission for the project and have appointed a builder to start the work. The builder will supply labour and materials....