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Tax and reporting rules for employers covering the cost of club fees for employees
As an employer covering the cost of club membership for your employees,…
Joining a union and getting recognition for collective bargaining and agreements - legal rules about membership, union reps and your rights
A trade union is an organisation with members who are usually workers or…
You have the right to: choose to join or not join a union decide to leave…
A trade union representative (‘rep’) is a union member who represents and…
When an employer and a union agree to negotiate on pay, terms and…
Tax and reporting rules for employers covering the costs of subscriptions and professional fees
As an employer covering the cost of your employees’ subscriptions and…
You don’t have to report anything to HM Revenue and Customs (HMRC) or pay…
If any of the subscriptions or fees you cover aren’t exempt, you may have…
The following guides contain more detailed information: professional fees…
Find out the basic rules of VAT, how they apply to clubs and associations, and how to treat VAT on subscriptions and other payments.
Find out the rules on ISA subscriptions and what counts towards the subscription limit if you're an ISA manager.
How benefits, charges and payments of pension to Chapter 1 members are affected by the public service pensions remedy (also known as McCloud).
Find out about the types of fundraising donations that charities and community amateur sports clubs (CASCs) can and cannot claim Gift Aid on.
Details of the Office of Manpower Economics payments to members of the pay review bodies and police boards that it supports.
Guidance on using the tax system to offer gym memberships and sports facilities to staff.
Check the HMRC list of professional bodies to see if you can claim tax relief on your fees or subscriptions.
How benefits, charges and payments for pensions of Chapter 3 (local government) members are affected by the public service pensions remedy (also known as McCloud).
How to compensate members who make a claim in relation to annual allowance, lifetime allowance and unauthorised payments charges where they are affected by the public service pensions remedy.
Find out how to provide the minimum level of pension that must be paid, depending on benefits a member has accrued and according to anti-franking legislation.
As a result of the public service pensions remedy (known as McCloud), members may have changes to the amount of, or a new unauthorised payment.
Payments made outside the tax rules are classed as unauthorised and tax charges are payable.
Parole Board Member Recruitment
You must provide information on flexible access, pension savings, lifetime allowance, lump sum death benefits and overseas transfers.
Use the revaluation of earnings factors to calculate your scheme member’s GMP.
How you can use relief at source to claim tax relief back on pension scheme contributions.
Don’t include personal or financial information like your National Insurance number or credit card details.
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