Employment Tax

PSA

A PAYE Settlement Agreement ( PSA ) allows you to make one annual payment to cover all the tax and National Insurance due on minor, irregular or impracticable expenses or benefits for your employees.

P11D

P11D form is a document your employer uses to tell HMRC about the employment benefits you're getting.

Employment Status

A person's employment status defines the rights and responsibilities that an employee has at work, and therefore determines what is required from the employer.

Termination Payments

An employment termination payment (ETP) is a lump sum payment made as a result of the termination of a person's employment.

Our Recommendations

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Sarah Lawrence-Williams

EMPLOYMENT TAX SPECIALIST
07770 220 573
williams21@ntlworld.com
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Gill Salmons

GLOBAL EMPLOYMENT TAX SPECIALIST
+44 (0)7939 059030
williams21@ntlworld.com

Sarah Lawrence-Williams

EMPLOYMENT TAX SPECIALIST

I would be delighted to arrange a meeting to explore in more detail how I can assist with any employer/employee issues. I offer an initial one-hour meeting on a no commitment basis."

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"I have many years of experience gained working for HMRC, Big 4 and top 6 firms of accountants and a specialist ‘boutique’ tax consultancy. I have worked with all levels of employers Employer/Employee providing regular compliance advice as well as consultancy advice on complex employer/employee issues to large multi-national corporates to small and medium sized businesses, as well as Personal Service Companies with one director/employee. For the past 10 years I have run a successful practice bringing to my clients the experience and knowledge, providing good solid advice at extremely competitive rates.

I specialise in PAYE and National Insurance Contributions (NIC) issues dealing with employment tax issues and am able to identify areas where tax and NIC can be mitigated.

I can also provide training in respect of any area such as in the completion of forms P11D, handling a HMRC PAYE Compliance Review/Audit etc.

I also provide Personal Tax services to individuals, including the completion of Self-Assessment Tax Returns, providing advice to UK and non-UK resident clients, to include the rental and disposals of UK properties."

Particular areas where Sarah can assist include:

  • PAYE Settlement Agreements (PSA) – advising employers how to apply for and set up a PSA, what may be included, reviewing expenses data to ensure correct taxable expenses only are included, calculating the tax and National Insurance Contributions (NIC) due, carrying out reviews and revisions to existing agreements.
  • Forms P11D - consultancy advice and assistance with completion of forms P11D and P11D(b) – this can work in tandem with Pay Check’s P11d service as an advisory service.
  • Employment Status - advice on employment status of individuals engaged to provide services as sole trader, dealing with status challenges by HMRC with successful outcomes.
  • Off-payroll Working - working with clients on the off-payroll legislation since April 2014, advising on IR35 matters and advising clients with regard to payments to Personal Service Companies. Working with clients providing services to public authorities and the impact of the off-payroll legislation introduced from April 2017. Now working with private sector companies on the forthcoming off-payroll implications from 2020.
  • Compliance Reviews and Dispute Resolution – assisting with HMRC compliance reviews and disclosure matters, negotiating favourable settlements with HMRC resulting in minimum or no penalties being applied. Carrying out proactive (former PAYE/NIC Health Checks) and mock PAYE compliance reviews providing comprehensive reports with technical advice. Obtaining HMRC agreement to waive penalty charges for late/nil PAYE returns.
  • Expenses Policies and Procedures – reviewing and drafting policy and procedure manuals and guideline documents and identifying shortcomings where appropriate, making recommendations for changes to policies and procedures.
  • Termination Payments – providing proactive advice on termination and ex-gratia     payments, reviewing Compromise Agreements, and negotiating settlements with HMRC.

Have a read of Sarah's blog!

Pay as You Earn Settlement Agreements

Payrolling Benefits in Kind

Off Payroll Working Rules in the Private Sector

Gill Salmons

GLOBAL EMPLOYMENT TAX SPECIALIST
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Gill Salmons is an expatriate tax specialist who has been working in the field of UK expatriate and employment tax since 1999. A Japanese speaker, she qualified as a Chartered Tax Adviser in the UK in 2002 and has worked with clients in fields including media, telecoms, pharmaceuticals and financial services among others. Her experience covers clients who have populations of between 1-1,500 expatriates. She has spent time working for Big 4 accountancy firms as well as a slightly smaller mid-tier firm and now runs Global Eyes Tax Services, a consultancy focusing on the needs of employers and their expatriate populations.

Gill has personal experience of living and working abroad, having spent a year teaching in northern Japan.

Particular areas where Gill can assist include:

There may be different considerations for individuals assigned to a country for several years compared to the need of individuals assigned for a few months, with different levels of remuneration, benefits and support; Gill can advise on the best course of action for each group.

As well as dealing with the personal tax aspects of working overseas, Gill can also assist employers with agreeing specific payroll procedures with HMRC to make the operation of the UK payroll as smooth and pain-free as possible. In addition, she has expertise in determining the correct social security treatment of an individual’s move into or out of the UK, whether for a short or long period.

Have a read of Gill's blog!

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