| 1 | Direct tax disclosure: overview This practice note is an overview of the direct tax disclosure regime. | Practice note: overview | Maintained |
| 2 | Disguised remuneration tax legislation (rewards from third ... The Finance Act 2011 introduced anti-avoidance legislation (Part 7A of the Income Tax (Earnings and Pensions) Act 2003) to counter the use of employee benefit trusts and other intermediaries to reward employees (or their family members) in a way that avoids income tax or NICs. HMRC referred originally to these arrangements as disguised remuneration (and this phrase is now widely used, but it is not in the legislation). Part 7A applies from 6 April 2011 and has the potential to tax many arrangements in addition to the targeted avoidance schemes. This note provides an overview of Part 7A. | Practice note: overview | Maintained |
| 3 | Document retention toolkit A toolkit to guide users through PLC's UK, US and international content on document retention. It includes materials on retention of employment records, Companies Act 2006 requirements and electronic disclosure. | Practice note: overview | Maintained |
| 4 | Employee share schemes: an introduction This note provides an overview of the various employee share option schemes and share incentive plans available to companies and a description of the tax treatment of each. This overview note is available to all PLC subscribers but contains links to more detailed PLC Share Schemes & Incentives content. | Practice note: overview | Maintained |
| 5 | Taxation of termination payments: a quick guide A quick guide to the way termination payments are taxed. This is one of a series of quick guides, see Quick guides. | Practice note: overview | Maintained |
| 6 | Bank payroll tax A note on the bank payroll tax, payable by banks and certain other financial services firms on bonuses paid by them from 9 December 2009 to 5 April 2010. | Practice notes | 11-Jun-2010 |
| 7 | EU social security rules for cross-border employees A practice note on the EU Social Security Regulations (883/2004/EC), which came into force on 1 May 2010. | Practice notes | Maintained |
| 8 | Finance Bill 2011: analysis, status and amendments A practice note with a table of Finance Bill 2011 clauses and Schedules, including links to PLC analysis and information on the status of each provision. | Practice notes | 19-Jul-2011 |
| 9 | Finance Bill 2012: analysis, status and amendments A practice note with a table of Finance Bill 2012 clauses and Schedules, including links to PLC analysis and information on the status of each provision. | Practice notes | 17-Jul-2012 |
| 10 | General anti-abuse rule (GAAR) This practice note examines the general anti-abuse rule (GAAR) and HMRC's GAAR guidance. | Practice notes | Maintained |
| 11 | General election 2010: implications for business taxation A practice note on the implications for business tax of the policy statements and pledges made by the three main political parties in the lead-up to the 2010 general election. Please note that this resource is no longer maintained. | Practice notes | 30-Apr-2010 |
| 12 | HMRC/BVCA memoranda: management interests in private ... HMRC and the British Venture Capital Association have agreed two memoranda of understanding intended to offer certainty about valuation and tax treatment of equity interests awarded to managers of target companies and private equity and venture capital providers if certain requirements are met. These memoranda are summarised in this practice note. | Practice notes | Maintained |
| 13 | How the Budget becomes law This note takes a look at the process through which announcements made in the UK's annual budget become law. | Practice notes | Maintained |
| 14 | Income tax: general principles This note is a general summary of the principles underpinning UK income tax. It describes what income is and how it is taxed. It also provides links to notes describing other aspects of the UK income tax rules, such as calculation of income and exemptions from income tax. | Practice notes | Maintained |
| 15 | Loans to employees and directors: tax issues An overview of the tax issues involved in making and writing off loans to employees and directors. The note includes an overview of the notional loans regime and the key legal issues to consider. | Practice notes | Maintained |
| 16 | National insurance contributions disclosure regime Promoters and in some cases users of certain National insurance contributions (NICs) saving arrangements are obliged to disclose details of those arrangements to HMRC from 1 May 2007. This note sets out the types of arrangements that are caught by those rules, who must disclose and when disclosure must be made. | Practice notes | Maintained |
| 17 | Not ordinarily resident employees: UK taxation of share ... This practice note deals with aspects of the UK tax treatment of employment-related securities and securities options acquired after 5 April 2008 by employees and directors who are UK resident, but not ordinarily resident (R/NOR). It also deals briefly with those who are UK resident and ordinarily resident (R/OR), but not domiciled in the UK. | Practice notes | Maintained |
| 18 | Pay as you earn (PAYE) An overview of pay as you earn (PAYE) so far as it applies to employment income dealing, in particular, with the PAYE treatment of cash and notional payments (including the penal tax charge that can arise if an employee fails to make good a tax liability arising on notional payments) whether made during employment or on or after termination. The note also discusses the collection of under-deducted tax and NICs, interest and penalties and real time information (RTI) reporting. | Practice notes | Maintained |
| 19 | Reducing the annual and lifetime allowances for pension ... This note examines the coalition government's measures to restrict the availability of tax relief on pension saving by reducing the annual and lifetime allowances. As well as looking at the circumstances in which an annual allowance charge is triggered, the note highlights some key practical issues for trustees and employers, including the obligation to provide pension savings statements to members. The note also refers to the announcement of further reductions to the annual and lifetime allowances made at the 2012 Autumn Statement to take effect from the 2014/15 tax year. | Practice notes | Maintained |
| 20 | Residence and ordinary residence: definitions for UK tax ... This practice note covers the meaning of "residence" and "ordinary residence" of individuals in the context of UK taxation. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 21 | Residence, ordinary residence and domicile: definitions and ... This note contains links to practice notes covering: the meaning of "residence" and "ordinary residence" in the context of UK taxation; the meaning of "domicile" and the UK tax implications for individuals of these concepts. | Practice notes | Maintained |
| 22 | Residence, ordinary residence and domicile: UK tax ... This practice note sets out in detail the UK tax implications of residence, ordinary residence and domicile for individuals. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 23 | Restricting pensions tax relief: anti-forestalling measures This practice note considers the anti-forestalling measures implemented by the previous government in the Finance Act 2009 in advance of its abortive plans to restrict tax relief on pension saving for high-income individuals. The anti-forestalling measures only applied to pensions tax relief claimed in the 2009/10 and 2010/11 tax years. | Practice notes | Maintained |
| 24 | Salary sacrifice arrangements This practice note is a guide to the use of salary and bonus sacrifice arrangements. | Practice notes | Maintained |
| 25 | Statutory residence test for individuals A practice note about the statutory residence test (SRT) for individuals that the government intends to introduce in the Finance Act 2013. Once in force, the SRT will determine whether an individual is UK resident for tax purposes for the tax years 2013-14 onwards. We would welcome subscribers' views on the practicalities of operating the SRT, see Your comments. NOTE: This resource is being reviewed in light of the 2013 Budget. For more information, see 2013 Budget: key private client tax announcements. | Practice notes | Maintained |
| 26 | Tax and NICs integration: working group discussions A summary of the discussions of the working groups established to consider the integration of tax and NICs. | Practice notes | Maintained |
| 27 | Tax changes for higher earners A summary of the tax changes for high earners introduced since 6 April 2009 and those which the coalition government proposes will take effect from 6 April 2011, together with examples to illustrate what the changes will mean in practice. | Practice notes | 06-Apr-2011 |
| 28 | Tax consultations and legislation: what to expect for the rest of ... A practice note summarising the tax consultations, consultation responses and draft legislation published before the end of 2010. | Practice notes | 31-Dec-2010 |
| 29 | Tax on chargeable gains: general principles This note is a general summary of the UK rules applying to the taxation of chargeable gains. It describes what chargeable gains are, what assets are affected, when disposals arise, the way in which gains are calculated and the manner in which they are taxed, exceptions from taxation, anti-avoidance rules and how allowable losses may be used. This note is intended as a general overview, so you should be aware that the tax treatment in a particular case may differ from the general position described in this note. | Practice notes | Maintained |
| 30 | Taxation and protection for legitimate expectations This note considers how the concept of legitimate expectation may apply in the taxation context. | Practice notes | Maintained |
| 31 | Taxation of employees This note considers the effect of income tax and national insurance contributions on income earned by employees in the UK. | Practice notes | Maintained |
| 32 | Taxation of termination payments An overview of the way in which payments made to employees on termination of their employment are taxed. | Practice notes | Maintained |
| 33 | What to expect in draft Finance Bill 2013: key business tax ... A practice note summarising the tax consultations, consultation responses and draft Finance Bill 2013 legislation we are expecting on or before 11 December 2012. | Practice notes | 10-Dec-2012 |