Payroll

News by Service

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...

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...
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....

What earnings are subject to AEOs?

2nd June 2023
You’ve received an attachment of earnings order (AEO) instructing you to deduct payments of an outstanding debt from one of your employee’s pay. You’ve heard that not all earnings are “attachable” so what earnings does it apply to? Natasha Crockatt from our Payroll department advices below. An attachment of earnings order (AEO) is an official...

Maternity Benefits for Company Directors

30th May 2023
All women in the UK are entitled to a total of 52 weeks of maternity leave from work – made up of 26 weeks ordinary maternity leave and 26 weeks additional maternity leave. There are two types of maternity benefits available, Statutory Maternity Pay (SMP) which is paid by an employer and Maternity Allowance (MA)...

Auto-enrolment only after probation?

2nd May 2023
It has been suggested that we only auto-enrol new employees who are eligible into our workplace auto-enrolment pension scheme once they’ve successfully completed their probation period. Is this acceptable? Natasha Crockatt from our payroll department discusses below. If you require your employees to successfully complete a probationary period before they start working for you on...

Don’t forget P60s

25th April 2023
P60s are important documents used to summarise an employee’s tax information at the end of the tax year. But what is the deadline for issuing P60s and who needs to receive one?  Natasha Crockatt, from our Payroll department advises. A P60 is an important document that provides a formal statement of an employee’s pay, tax, NI and...