Welcome to the Summer 2018 Edition of the Tax Issue. The focus of this issue is to examine a number of recent and topical items regarding payroll and related matters affecting Employers.
The commentary below should offer you with some useful insights to consider within your organisation, in identifying new opportunities or highlighting areas to be addressed.
- PAYE and Employers
- The payment of Travel and Subsistence allowances to employees
- The operation of Benefit-in-Kind (‘BIK’) in respect of company cars
- Other employee benefits worthy of note
- Tax treatment of Family Wages
- The introduction of the new PAYE Modernisation program
We trust that you find the content of this edition of Tax Issue of benefit to you in terms of ongoing considerations regarding PAYE for Employers. Should you wish to discuss or consider anything in further detail, please do get in touch with us and a member of our Tax team will be happy to assist you.