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Find out about updated guidance on discretion clauses in Enterprise Management Incentive (EMI) option agreements and section 431 elections.
Guidance for recruiters on completing sift evaluation forms and issuing results to candidates
Find out about the General Anti-Abuse Rule (GAAR) Advisory Panel opinions on arrangements that rewarded employees and contractors with contrived loans.
HM Revenue and Customs is aware of a scheme that claims to avoid tax by using job boards and loyalty points paid by a third party.
Tax and reporting rules for employers providing loans to employees
Find out about continued impact of coronavirus on employee share schemes, Enterprise Management Incentive, Save as you Earn extended holiday, Shares Assets Valuation mailbox and Non Statutory Clearance process.
If you’re a UK agency or business placing or using temporary labour, find out what you can do to reduce your risk of using a non-compliant umbrella company.
Guidance for job applicants who have been invited to complete the Civil Service Work Strengths Test.
What an employee needs to do when they resign from a job: how to give notice, notice period, payment arrangements, gardening leave, restrictive covenants
This guidance aims to help tutoring services to comply with the requirements of the Employment Agencies Act 1973 (the Act) and Conduct of Employment Agencies and Employment Businesses Regulations 2003 (the Conduct Regulations).
Your purchasing strategy must show you’ve considered commercial and technology aspects, and contractual limitations.
How to know whether the operatives you deploy are employed or self-employed, and what this means for tax and national insurance.
The rules on bringing food or animal products into Great Britain from abroad: restrictions, types of food and the amount you can bring.
Tax and reporting rules for employers providing meals for employees and directors
Data protection rules for businesses in recruiting staff, keeping staff records and using CCTV
If you’re importing commercial samples from countries outside the UK, you may be able to claim relief from Customs Duty and VAT.
How product specific rules are used to identify the country of origin when importing or exporting between the UK and EU.
Quality and labelling rules for growing, packing, distributing, importing and selling fresh fruit and vegetables.
This collection brings together all documents in the Employment Relations Research Series.
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