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Tax and reporting rules for employers providing social functions, including annual parties, for employees
As an employer providing social functions and parties for your employees,…
You might not have to report anything to HM Revenue and Customs (HMRC) or…
If any of the events you provide are not exempt, you’ll have to report the…
The following guide contains more detailed information: particular…
Employment Appeal Tribunal Judgment of Lord Fairley on 21 January 2026.
Tax and reporting rules for employers providing payments to cover loss of earnings
As an employer, you have certain tax, National Insurance and reporting…
If the lost-time payment only replaces an employee’s lost earnings, you…
If the lost-time payment is more than an employee’s lost earnings, you…
The following guides contain more detailed information: employment income:…
Employment Appeal Tribunal Judgment of Judge Auerbach on 6 February 2026.
When a business changes owner, employees could be protected under the Transfer of Undertakings (Protection of Employment) regulations (TUPE) - types of transfers, your rights, contracts, redundancy, where to get help
Visit the UK as a Standard Visitor for tourism, business, study (courses up to 6 months), medical treatment and other activities. Find out whether you need a Standard Visitor visa, or can visit without a visa.
How to dismiss staff fairly, working within dismissal rules and dealing with dismissals relating to whistleblowing
Find out how SIA licensing applies to event staff.
Find out how to account for VAT on entertainment provided by your business.
Employers' responsibilities for different contract types: full-time, part-time, fixed term, agency workers, consultants, zero hours, family members, volunteers and young workers
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