| 1 | Employee share schemes: an introduction This note provides an overview of the various employee share option schemes and share incentive plans available to companies and a description of the tax treatment of each. This overview note is available to all PLC subscribers but contains links to more detailed PLC Share Schemes & Incentives content. | Practice note: overview | Maintained |
| 2 | Employment status and self-employment including consultants ... A toolkit to guide users around PLC Employment materials on employment status, including how to determine status and the different rights that attach to employees and workers. The toolkit also contains materials on consultants and partners. | Practice note: overview | Maintained |
| 3 | Private equity: tax overview Private equity backed transactions cover a variety of arrangements from early funding (venture capital), management buyouts and buy-ins to secondary buyouts. This note provides an overview of the main tax issues that arise in each of these transactions. It also provides an overview of the taxation of private equity funds and executives. | Practice note: overview | Maintained |
| 4 | Taxation of termination payments: a quick guide A quick guide to the way termination payments are taxed. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 5 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 6 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. | Practice notes | Maintained |
| 7 | Employment taxes and the public sector A practice note on employment taxes and the public sector. | Practice notes | Maintained |
| 8 | Income tax: general principles This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax. | Practice notes | Maintained |
| 9 | IR35 A note examining the scheme and impact of the IR35 legislation, which was introduced to crack down on a particular form of perceived tax avoidance whereby individuals would seek to avoid paying employee income tax and national insurance contributions by supplying their services through an intermediary and paying themselves in dividends. | Practice notes | Maintained |
| 10 | Loans to employees and directors: tax issues An overview of the tax issues involved in making and writing off loans to employees and directors. The note includes an overview of the notional loans regime and the key legal issues to consider. | Practice notes | Maintained |
| 11 | Managed service companies A note examining the legal and taxation framework surrounding the use of managed service companies (MSCs). The note also considers the differences between MSCs and personal service companies. | Practice notes | Maintained |
| 12 | Not ordinarily resident employees: UK taxation of share ... This practice note deals with aspects of the UK tax treatment of employment-related securities and securities options acquired after 5 April 2008 by employees and directors who are UK resident, but not ordinarily resident (R/NOR). It also deals briefly with those who are UK resident and ordinarily resident (R/OR), but not domiciled in the UK. From Royal Assent of Finance Act 2013, the concept of ordinary residence will be abolished and a statutory residence test will come into force (see Practice note, Statutory residence test for individuals). We are currently reviewing this practice note in the light of this forthcoming development. | Practice notes | Maintained |
| 13 | Pay as you earn (PAYE) An overview of pay as you earn (PAYE) so far as it applies to employment income dealing, in particular, with the PAYE treatment of cash and notional payments (including the penal tax charge that can arise if an employee fails to make good a tax liability arising on notional payments) whether made during employment or on or after termination. The note also discusses the collection of under-deducted tax and NICs, interest and penalties and real time information (RTI) reporting. | Practice notes | Maintained |
| 14 | Personal liability of senior accounting officers for tax ... A note about the obligation on senior accounting officers of large companies to establish and monitor appropriate tax accounting arrangements for financial years beginning on or after 21 July 2009. The legislation for this is in section 93 of, and Schedule 46 to, the Finance Act 2009. | Practice notes | Maintained |
| 15 | Salary sacrifice arrangements This practice note is a guide to the use of salary and bonus sacrifice arrangements. | Practice notes | Maintained |
| 16 | Tax changes for higher earners A summary of the tax changes for high earners introduced since 6 April 2009 and those which the coalition government proposes will take effect from 6 April 2011, together with examples to illustrate what the changes will mean in practice. | Practice notes | 06-Apr-2011 |
| 17 | Tax issues on the relocation of employees Senior employees of international businesses can expect to spend some part of their working lives outside their home country either on: Secondment to a foreign subsidiary of the parent company. A more permanent transfer to a foreign company within the group. One of the main areas of concern for both employers and employees is the tax effects of relocation and the structuring of the remuneration package. This practice note examines the relevant tax issues and other areas of concern to both employer and employee where there is an overseas assignment. | Practice notes | Maintained |
| 18 | Tax legislation tracker: employment A document tracking the development of certain notable pieces of proposed new legislation relating to employment taxation. | Practice notes | Maintained |
| 19 | Tax treatment of damages The tax implications of a settlement may be a determinative factor when considering whether to accept or make an offer. This note considers when awards of damages will be subject to tax as income or as chargeable gains and the tax treatment of the payment of damages. | Practice notes | Maintained |
| 20 | Taxation of employees This note considers the effect of income tax and national insurance contributions on income earned by employees in the UK. | Practice notes | Maintained |
| 21 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |