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Information on a number of schemes designed to avoid Income Tax and National Insurance contributions by using capital advances, joint and mutual share ownership agreements.
Find out how to manually calculate Statutory Maternity Pay if your payroll software or the GOV.UK calculator does not work out your employee’s payments.
Impact assessment about introducing budgeting advances for Universal Credit under the Welfare Reform Act 2012.
First published during the 2010 to 2015 Conservative and Liberal Democrat coalition government
Use the GAAR Advisory Panel opinion on the extraction of cash (or equivalent) using trust interests, limited liability partnership and the novation of loans, to help you recognise when arrangements may be abusive tax arrangements.
Advanced Learner Loans Paid in England, Academic Year 2020/21, August 2020 to January 2021 Inclusive.
How to calculate the Income Tax, National Insurance and student loan deductions due on the disguised remuneration loan charge.
Statistics on advanced learner loans issued to further education providers in England for their students. This publication shows payments made from August 2019 to July 2020 and compares these with the same period in the previous two academic years.
What your P45, P60 or P11D form is for, and how to get a copy if you cannot get it from your employer or have lost it.
Employment Tribunal decision.
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