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The Chartered Institute of Payroll Professionals (CIPP) is a chartered professional association in the United Kingdom, representing payroll, pensions and reward professionals. It has 9,500 members and is registered with the UK government for providing training, higher education and qualifications.
Unfortunately, HMRC’s press release on 21 December 2009 did not sufficiently clarified whether such bonuses may or may not give rise to a bank payroll tax liability, depending on whether, on the basis of their duties, the payee is a "relevant banking employee" as defined in the bank payroll tax Schedule. This was not the best clarification ...
A Cycle to Work scheme does not require the prior approval of HMRC. On 6 August 2010 HMRC issued a statement to clarify the fair market value, which should be charged if the employees want to take ownership of the bike at the end of the repayment. [ 1 ]
The Research and Development Expenditure Credit (RDEC), introduced in 2013, is a UK tax incentive designed to encourage large companies to invest in R&D in the UK. Companies can reduce their tax bill or claim payable cash credits as a proportion of their R&D expenditure.
The Apprenticeship Levy is a UK tax on employers which is used to fund apprenticeship training.. Introduced at the start of the 2017/18 tax year, it is payable by all employers with an annual pay bill of more than £3 million, at a rate of 0.5% of their total pay bill.
Per diem (Latin for "per day" or "for each day") or daily allowance is a specific amount of money that an organization gives an individual, typically an employee, per day to cover living expenses when travelling on the employer's business.
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