| 1 | 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 |
| 2 | National insurance contributions disclosure regime: overview This note provides an overview of the national insurance contributions disclosure regime. | Practice note: overview | Maintained |
| 3 | 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 |
| 4 | Direct taxes This practice note gives an overview of direct taxes in the UK tax regime. It covers income tax, corporation tax and capital gains tax. It discusses the principles of calculation, rates, payment and compliance, and reliefs (such as capital allowances and research and development (R&D) relief). | Practice notes | Maintained |
| 5 | Earn-outs This note considers the commercial and tax issues raised by the use of an earn-out structure on the sale of a company where at least part of the price paid by the buyer is calculated by reference to the performance of the target company over a period of time after the acquisition takes place. | Practice notes | Maintained |
| 6 | 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 |
| 7 | IR35 A note examining the scheme and impact of the IR35 legislation, which was introduced to crack down on a particular form of perceived tax avoidance whereby individuals would seek to avoid paying employee income tax and national insurance contributions by supplying their services through an intermediary and paying themselves in dividends. | Practice notes | Maintained |
| 8 | Key dates for corporate tax practitioners: 2013 A practice note listing key forthcoming dates in 2013 for corporate tax practitioners. | Practice notes | Maintained |
| 9 | 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 |
| 10 | Managed service companies A note examining the legal and taxation framework surrounding the use of managed service companies (MSCs). The note also considers the differences between MSCs and personal service companies. | Practice notes | Maintained |
| 11 | 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 |
| 12 | 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 |
| 13 | Salary sacrifice arrangements This practice note is a guide to the use of salary and bonus sacrifice arrangements. | Practice notes | Maintained |
| 14 | 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 |
| 15 | 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 |
| 16 | Tax legislation tracker: archive A document containing items formerly found in PLC Tax legislation trackers but that are now in force. | Practice notes | Maintained |
| 17 | Tax legislation tracker: employment A document tracking the development of certain notable pieces of proposed new legislation relating to employment taxation. | Practice notes | Maintained |
| 18 | The UK as a holding company location: tax factors A discussion about the tax factors to consider when deciding whether to locate a holding company in the UK, including the territorial scope of UK tax, relief for financing expenses, shareholder tax issues, VAT, stamp duty, and anti-avoidance rules, such as transfer pricing. | Practice notes | Maintained |