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Payroll Taxes Income Taxes United Kingdom

Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that... more +
Payroll taxes are taxes that are often calculated and remitted based on a percentage of an employee's wages, but they can also include fixed charges. Payroll taxes consist of two types of taxes: 1) taxes that are withheld by an employer from an employee's wages and 2) taxes paid by an employer based on the amount of an employee's wages. These taxes may be advanced income tax payments on behalf of an employee. They are also employer and employee payments to a variety of government programs, such as social security, and unemployment/disability insurance. less -
Morgan Lewis

Uk to Repeal Off-payroll Working (Ir35) Rules

Morgan Lewis on

The UK government’s “Growth Plan” (or “mini-budget”), delivered on 23 September, announced that the recent changes to the United Kingdom’s off-payroll working rules will be repealed with effect from April 2023....more

Morgan Lewis

Are You Ready for the New Off-Payroll (IR35) Rules?

Morgan Lewis on

Businesses in the United Kingdom which engage contractors through intermediaries should prepare now for changes to the “IR35” rules that will take effect in April 2021. ...more

Cooley LLP

Alert: New UK Tax Rules on Off-Payroll Working – Further Update

Cooley LLP on

In a previous update, we outlined new UK tax rules on off-payroll working, which will apply from 6 April 2020. The rules seek to shift the burden of determining the employment status of individuals engaged through an...more

McDermott Will & Emery

UK Employment Law: 2019 Highlights and 2020 Forecast

As we move into 2020, there are a number of UK employment law developments on the horizon that require some preparation. The New Year is also a good time to take stock of key developments from the previous year to make sure...more

Katten Muchin Rosenman LLP

IR35 — Incoming Changes Present New Compliance Burdens for Employers

Key Points - The off-payroll rules (IR35) aim to stop individuals from avoiding employee status for tax purposes (and thereby reducing the income tax and National Insurance Contributions (NICs) payable) by supplying their...more

Cooley LLP

Alert: New UK Tax Rules on Off-Payroll Working – Time to Take Action

Cooley LLP on

Important new UK tax rules will make businesses responsible for payroll taxes where individuals are engaged through an intermediary (such as the individual's own personal service company, or "PSC"), and impose a new...more

Morgan Lewis

Understanding IR35: Changes to UK Tax Regime for Payments to Contractors

Morgan Lewis on

The UK government has recently published draft legislation that, from April 2020, will require many private sector businesses engaging self-employed contractors through intermediary service companies to consider whether...more

Littler

UK: The Biggest Shake Up of Employment Law in a Generation?

Littler on

On July 11, 2017, the UK government published the Review of Modern Working Practices. The report was issued by Matthew Taylor, chief executive of the Royal Society of Arts and a former policy chief to Tony Blair. Current...more

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