Employment Income and Benefits: Tax

This part of the topic index contains resources on the tax treatment of employment income and benefits. Please select the resource that you require by clicking on the relevant tab below.

Search within topic - more options

All

Practice notes

Standard documents

11 resources

These resources are maintained, meaning that we monitor developments on a regular basis and update them as soon as possible.

	Title	Resource type	Date
1	Application for clearance under the non-statutory clearance ... Drafting notes to accompany the letter to HMRC seeking its view under the non-statutory clearance procedure. This drafting note was formerly known as Code of Practice 10 application: drafting note.	Drafting notes	Maintained
2	Application to HMRC under the non-statutory clearance ... Application to HMRC seeking its view under the non-statutory clearance procedure. Suitable for a company. This standard document was formerly known as Code of Practice 10: Letter to HM Revenue & Customs.	Standard documents	Maintained
3	Briefing note for employers and HR professionals: implications ... A briefing note for employers and HR professionals on common issues to consider arising from various tax changes for high income employees that took effect from April 2009 to April 2011.	Standard documents	01-Aug-2011
4	Expense allowances and scale rate payments: a briefing note ... This is a briefing note for employers on the tax implications of paying employees allowances on account of expenses.	Standard documents	Maintained
5	Standard letter from company to employee acknowledging ... A standard letter to be sent from a company to an employee as part of salary sacrifice arrangements.	Standard documents	Maintained
6	Standard letter from company to employee to effect the ... A standard letter to be used as part of a contractual bonus sacrifice arrangement.	Standard documents	Maintained
7	Standard letter from employee to company sacrificing salary A standard letter to be used as part of a salary sacrifice arrangement.	Standard documents	Maintained
8	Standard letter from employee to company to sacrifice a ... A standard letter to be used as part of a bonus sacrifice arrangement.	Standard documents	Maintained
9	Standard letter to HMRC reporting bonus sacrifice A standard letter to report a bonus sacrifice arrangement.	Standard documents	Maintained
10	Subsistence: a briefing note for employers This is a briefing note for employers to explain the tax treatment of subsistence expenses.	Standard documents	Maintained
11	Tax treatment of parties and gifts for employees and directors ... This is a short briefing note for employers on the tax implications of staff parties and gifts to employees.	Standard documents	Maintained

Employment Income and Benefits: Tax

Cookie Policy