TolleyGuidance Employment Taxes

The TolleyGuidance Employment Taxes module helps you to understand and answer the tax, national insurance and employment law questions that relate to employees and payroll operation. Employers, payroll operators, advisers and HR professionals can find practical and wide-ranging help in an easy-to-navigate online service.

Get quick resolutions to regular, year-end and one-off compliance issues. Deal more confidently with matters such as employee relocations or termination payments. Answer questions in tricky areas like the taxation of benefits and expenses, the operation of employee share schemes, the mechanics of payroll under the RTI system and cross-border employment.

The Employment Taxes module provides practical tools, advice and up-to-date information to help you solve your employment tax issues. It gives you the complete view of employment tax and law, with useful information on complementary areas of employment law, including the National Minimum Wage, TUPE and automatic enrolment for pensions.

It's the quality of information provided by TolleyGuidance that I like most. When you are trusted by long-standing clients to provide expert advice there is no margin for error. It is crucial to invest in the best information resource.

John Elliott
Tax Partner at BWMacfarlane
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    Find practical guidance to apply to your client's situation, whatever your experience or specialism practice area. Our guidance is written by our in-house tax experts, all of whom work closely with current practitioners,

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    Understand how the law works in relation to your query and see best practice with worked examples and video lectures. Templates, checklists, flow charts and pro formas, plus pointers to helpful tips, make it quick and easy to apply the legislation.

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    Use our fast, intuitive search to get up-to-date information, referenced and with full access to the relevant manuals, legislation and HMRC guidance. Then follow links to more detail, legislation, case law and commentary.

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    Find practical guidance and insight, whatever your expertise

    Whether you need an update to your knowledge, deeper understanding of an issue or insight into a specialist area, TolleyGuidance can help you. Whether you need to check the detail of something you are familiar with, or brush up on something outside of your area of expertise, it's all here – up-to-date, quick to find, easy to implement.

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    In our regular news updates, analysis and ideas we highlight potential opportunities for expanding your work. We draw attention to risks you can help clients avoid, and feature best practice in your focus areas. So you can find new openings for client conver

  • To make it quicker and easier for you to find the guidance you want, the module is divided into the following 17 areas, covering the tax and compliance issues on each topic:

    Employment Income 

    National Insurance Contributions

    Employment status

    Categorisation of earners


    Rates and thresholds

    Benefits & expenses 

    Share schemes

    Expenses - general principles


    Benefits - general principles

    Quoted companies

    Living accommodation etc.

    Enterprise management incentive scheme

    Cars, vans etc.

    Company share option plans

    Other commuting

    Share incentive plans


    Save as you earn schemes (SAYE)

    Benefits etc. in the workplace

    Unapproved share options

    Training/study etc.

    Share awards

    Social and entertaining

    Phantom share schemes

    Business travel/ relocation

    Employment-related securities


    Disguised remuneration and EBTs

    Disability & health related

    Special situations for share schemes

    Awards and prizes

    Benefits etc. - miscellaneous

    Termination of employment

    Special Income Tax/NICs cases

    Remuneration planning

    Particular types of employee

    Flexible benefits

    Personal service companies

    Salary sacrifice schemes

    Reward planning

    Disguised remuneration

    Schemes - developments

    Employment law


    Legal status of workers

    Mechanics of payroll

    Employment contracts

    Expenses procedures

    International issues for employment law

    Benefits reporting


    PAYE settlement agreements




    PAYE healthcheck

    Disciplinary and grievance procedure

    HMRC compliance check

    Redundancy and reorganisation


    Pension schemes 


    Automatic enrolment 

    Registered pension schemes

    Non-registered pension schemes

    Pension contributions

    Key concepts for international tax

    Coming to the UK

    Overview of international aspects

    PAYE obligations

    Statutory Residence Test

    Inbound employees - payroll issues

    Overseas workday relief

    Pre-entry planning for UK inbound assignees from an employer's perspective

    Home leave and employee travel

    Cost of living allowances, other expenses and benefits

    Tax equalisation

    UK employment with non-UK workdays

    Overseas business expenses

    Leaving the UK


    Residence – UK leavers

    Domicile overview

    Outbound employees – payroll issues

    Remittance basis - overview with employment focus

    Pre-departure planning from an employer's perspective

    Pre-entry planning for non-domiciliaries

    Reporting requirements on leaving the UK

    Foreign employment

    Temporarily overseas

    Overseas business expenses

    International aspects of NIC

    Pensions schemes - international aspects

    Moving to and from non-agreement countries

    Non-UK pension schemes - overview

    Social security agreements

    Treatment of pension contributions to non-UK pension schemes

    Social security agreements
    Benefit entitlements

    Transfer of rights in a UK pension scheme abroad

    EU provisions

    Qualifying registered overseas pension schemes (QROPS)


    Qualifying non-UK pension schemes (QNUPS)

    Classes of contributions and who pays them

    Reporting requirements for non-registered pension schemes

    Employment on UK continental shelf

    Taking benefits from a non-UK pension scheme

    Residence and ordinary residence for social security purposes

    NIC concession for non-resident directors of UK company

    Remittance rules

    International secondments

    Remittance basis – overview

    Inbound employees payroll issues

    Outbound employees payroll issues

    Modified payrolls for inbound employees