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Upper tribunal Tax and Chancery decision of Mr Justice Richards and Judge Ashley Greenbank on 12 April 2024
Employers' responsibilities for different contract types: full-time, part-time, fixed term, agency workers, consultants, zero hours, family members, volunteers and young workers
As an employer, the tax and employment responsibilities you have for your…
As an employer you must give employees: a written statement of employment…
Fixed-term contracts: last for a certain length of time are set in advance…
As an employer, you can hire temporary staff through agencies. This means:…
If you hire a freelancer, consultant or contractor it means that: they are…
Zero-hours contracts are also known as casual contracts. Zero-hours…
Family If you hire family members you must: avoid special treatment in…
This service level agreement between HMRC and the Scottish Government sets out the requirements and performance measures for the operation of Scottish Income Tax.
Check if you’re the deemed employer and what your responsibilities are if the off-payroll working rules (IR35) apply.
This service level agreement between HMRC and the Welsh Government sets out the requirements and performance measures for the operation of Welsh rates of Income Tax.
We are seeking views on a proposal to extend the ban on exclusivity clauses to contracts where the workers’ guaranteed weekly income is less than the Lower Earnings Limit, currently £120 a week.
Employees' rights at work under fixed-term contracts - and what happens if a contract is renewed or ended
Off-payroll working rules for clients, workers (contractors) and their intermediaries.
A contract is an agreement between employee and employer setting out implied and explicit terms and conditions - written statement of particulars, collective agreements
Find out how to set up salary sacrifice arrangements and calculate tax and National Insurance contributions on them if you're an employer.
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