January 2023

News Posted
VAT on homeworking allowances

Do you have overseas staff?

30th January 2023
Brexit and the pandemic resulted in many workers leaving the UK to return to their home country. If you have employees dotted around the globe, what are your payroll obligations?  Head of Payroll Joanne Gibson discusses below. If an employee is not tax resident in the UK, generally you don’t need to deduct PAYE unless...

Are business membership’s deductible?

23rd January 2023
You are planning to join a local business association to help with networking and promotion. This includes access to a monthly dinner with a guest speaker. Does the business entertainment aspect affect the tax deductibility?  Kenny Logan from our Edinburgh office discusses. Quite often, business organisation meetings are also social occasions where food and drinks...

State pension age and NI contributions

18th January 2023
One of your employees will soon reach state pension age, but they’ve decided to postpone their retirement and continue working. What happens about National Insurance contributions in this situation?  Naomi Swan takes a closer look below. The default retirement age which permitted employers to force employees to retire on their 65th birthday, which was the...

Salary v Dividend?

9th January 2023
Following the Autumn Statement which included corporation tax rate increases in April 2023, should you be rethinking your profit extraction strategy for the year?  Head of Payroll Joanne Gibson discusses here. Dividends – first tax increase When the NI rates increased in April 2022, the government introduced a matching increase to the tax rates on...