2023 -
March
PAY - 27.03.2023
Can you stop staff talking about pay?
A new report by beqom has found that pay equity is increasingly on employees’ minds and they’re now more likely to discuss pay with colleagues. To what extent can you prevent pay discussions in the workplace?
CAPITAL GAINS - 24.03.2023
Cut to CGT exempt amount imminent
It’s always a good idea to try to utilise your capital gains tax (CGT) annual exempt amount before the end of the tax year. However, the amount is being cut in less than two weeks; meaning it’s more important than ever to take advantage now. How might you do this?
ASBESTOS - 23.03.2023
HSE targets asbestos risk
The HSE has launched a campaign to raise awareness about asbestos risk among young workers. Why is this and what’s involved?
WORK AT HEIGHT - 23.03.2023
Company fined after worker fractures back
A company has been fined after an employee fractured his back and ribs following a fall from a house in Frodsham, Cheshire. Why did the accident happen and what can you do to protect your workers falling from height?
ENVIRONMENT - 23.03.2023
What are emissions “scopes”?
You keep hearing about scopes 1, 2 and 3 greenhouse gas emissions in net zero conversations. What’s the difference between them and where should you focus your efforts?
ASBESTOS - 23.03.2023
Negligence claim over mesothelioma death dismissed
A major house building firm has been found not liable for over exposure to asbestos in the 1950s. What were the circumstances of the case and why did the judge rule that there was no breach in the duty of care?
FIRE SAFETY - 23.03.2023
Prepare for the unexpected during a fire
You may expect staff and visitors to behave in certain ways during an emergency evacuation, but this won’t always happen. What factors should be considered when training fire marshals to anticipate unexpected behaviour?
WELLBEING - 23.03.2023
Health implications of relocating staff abroad
It’s no longer just the major corporations that send staff overseas these days. What should be considered when relocating employees abroad to make sure they are safe, healthy and productive?
WORK AT HEIGHT - 23.03.2023
Entrapment hazards when using mobile platforms
Mobile elevating work platforms generally make it safer to work at height. However, a moment of inattention can result in the operator trapping themselves between the machine and a fixed structure. What’s the latest thinking?
REDUNDANCY - 23.03.2023
Key rules on statutory redundancy payments
When you make an employee redundant, usually they will be entitled to receive a statutory redundancy payment (SRP) calculated according to their age, salary and length of service. What are the key rules to be aware of when making SRPs?
TIME OFF - 23.03.2023
Time off for reserve forces duties
Where an employee joins one of the reserve forces, they will be expected to attend regular training and may also be mobilised at any time for full-time operations. What are their rights to time off work?
STAFF HANDBOOKS - 23.03.2023
What should you include in a staff handbook?
For the most part, the policies you put in a staff handbook are there to set out the conduct standards you expect of employees, to assist you in the running of the business and to reduce your legal risk. What should you include?
RIGHT TO WORK - 23.03.2023
Settlement scheme update
The Home Office has accepted that it’s unlawful to make an EU citizen reapply for settled status to live and work here where they’ve already been granted pre-settled status. So, what happens now?
DISCRIMINATION - 23.03.2023
Is work-related stress now a disability?
In a preliminary hearing, the tribunal ruled that an employee’s work-related stress was a disability and she could proceed with her disability discrimination claim. Does this decision mean that work-related stress is now automatically a disability?
DISMISSAL - 23.03.2023
Poorly drafted settlement offer was dismissal
When you make a settlement offer to an employee, your written correspondence should be marked “without prejudice”. However, if the content isn’t drafted carefully, you could inadvertently dismiss the employee. What do you need to know?
SEX DISCRIMINATION - 23.03.2023
OK to ask if a woman has or plans to have children?
According to a survey of more than 2,000 employees, 58% of women have been asked whether or not they have children, or if they plan to have children, during a recruitment process. Is it OK to ask these questions?
PAYROLL - 23.03.2023
Is there a deadline to issue a P45?
You must give an employee a P45 when they leave your employment. But does the law state how long you have to issue a P45 and what happens if you can’t provide this document to the employee before they start a new job?
PARENTAL LEAVE - 23.03.2023
Can you refuse parental leave in the school holidays?
An employee has submitted a request for four weeks’ parental leave to be taken during the school holidays. If they take this time off, it’s going to cause you serious staffing issues. Can you refuse their parental leave request?
UNFAIR DISMISSAL - 23.03.2023
Unfairly dismissed for missing mandatory staff meeting
An employee who was dismissed when she said that she could not attend a mandatory staff meeting has won her claim for unfair dismissal. Why did the tribunal rule in the employee’s favour?
CORPORATION TAX - 22.03.2023
New corporation tax rate regime begins
From 1 April 2023, companies with profits in excess of £50,000 will see their corporation tax liabilities increase. This also means that relievable expenses will be more valuable, so what can clients look at to save as much as possible?
travel EXPENSES - 22.03.2023
Expenses for overseas work travel
Your client is sending an employee overseas for several months to complete a job. They have asked what the tax and NI position will be if they pay for family visits during this period. What do you advise?
ENTERTAINMENT - 22.03.2023
Staff entertainment: what should clients be reporting?
Your client occasionally provides entertainment to employees. They want advice to ensure they correctly report anything that is taxable, and to take advantage of any exemptions to minimise the liability. What can you advise?
PENSIONS - 22.03.2023
Budget yields pension changes
The Budget scrapped the lifetime allowance for pension savings. But there were also further changes in the fine print for your clients to be aware of. What are the key points?
LEASES - 22.03.2023
Tax trap when extending lease?
Your client is a tenant in a block of flats. The leaseholders are buying the freehold of the building via a newly formed management company, but should they also extend their leases at the same time? Are there tax issues if they do?
INHERITANCE TAX - 22.03.2023
Lifetime gifts: BPR trap?
One of your clients is planning to gift his daughter some valuable AIM shares. The daughter is planning to sell them quickly to raise funds. However, your client thinks there may be tax issues. Is there a business property relief (BPR) issue here?
PAYE PROCEDURES - 22.03.2023
P45s and a new tax year
An employee is starting on 10 April 2023 and has provided you with a P45 for the 2022/23 tax year. Are you able to use the details from this P45 for the 2023/24 tax year?
OVERPAYMENTS - 22.03.2023
Recovering salary overpayments
You’ve discovered that due to an administrative error an employee was overpaid in the latest pay run. What are your options for reclaiming the overpayment from the employee?
BUDGET - 22.03.2023
Budget 2023 - how does it affect payroll?
The Budget was delivered on 15 March 2023. It was pretty quiet from a tax perspective but what were the key announcements affecting payroll that you need to be aware of?
VAT - 21.03.2023
Overlooking takings adjustments?
It’s common for till readings to not tally with the till’s contents. But where the discrepancy is caused by an error what adjustments should you make to ensure the correct VAT is accounted for?
MAKING TAX DIGITAL - 21.03.2023
New setback for MTD ITSA pilot
HMRC delayed Making Tax Digital for Income Tax Self-Assessment (MTD ITSA) but encouraged sole traders and landlords to get ready by joining the pilot. It’s now back pedalling on this. What’s the full story?
LOSS RELIEF - 21.03.2023
Tax and financing a potentially risky business
A friend has asked you to back her new business. She has the expertise and you have the money. She wants you to buy a share of her company or lend it money. Each type of investment has different tax consequences, but which is better?
CARS - 21.03.2023
When is a car not available for private use?
The Upper Tribunal recently decided a long-standing and contentious question regarding employer-owned cars, especially where company directors have access to them. What was the question and how did the judges decide?
PAYE - 21.03.2023
PAYE trap for end of year bonuses
Your company’s financial year ends soon. It’s been a good year for the business and the directors and staff are to be paid bonuses. The amounts have been decided but payments won’t be made for several months. When is the PAYE tax and NI due?
WORKING AT HEIGHT - 21.03.2023
Don’t overlook need for safe systems of work
An employee fell into a pit when a heavy load being carried above him fell through the surface he was standing on. What happened to the employee, and was the accident avoidable?
SICKNESS ABSENCE - 20.03.2023
Must they disclose the reason for sickness absence?
You’ve invited an employee to a return-to-work interview after a recent episode of sickness absence. However, they are refusing to disclose the reason behind their absence. Are they obliged to do so, or can they keep quiet?
LOANS - 20.03.2023
Manage the DLA to counter HMRC’s interest rate rise
On 6 April 2023 HMRC increased its official rate of interest for company loans to directors and employees. If you’ve borrowed money from your company, what steps can you take to mitigate any extra tax and NI costs?
CARS - 20.03.2023
Time to get rid of your old company car?
If you’re driving an oldish petrol company car, you and your company could be paying through the nose in tax and NI charges. You could splash out on a new electric or low emissions car, but is there a cheaper way to cut your tax bill?
UNFAIR DISMISSAL - 20.03.2023
Unfairly dismissed for text sent on personal mobile phone
An employee who was sacked for sending a customer’s details to a colleague using his personal mobile phone has successfully claimed unfair dismissal, even though he admitted wrongdoing. Why did the employer lose at the tribunal?
ENVIRONMENT - 20.03.2023
Are there more bans on plastic or not?
The Financial Times recently reported that single-use items like cutlery and plates are due to be banned in England with plans to “replace them with biodegradable alternatives”. Is this really true and if not what are the rules on this?
SEX DISCRIMINATION - 20.03.2023
Is telling an employee to “man up” sex discrimination?
A male employee who was told to “man up” when he complained about being punched by a female colleague has lost his claim for sex discrimination at the tribunal. Does this mean that the term “man up” is perfectly acceptable?
MANAGEMENT SYSTEMS - 20.03.2023
Risk assessment and method statement differences
Risk assessments and method statements are two types of safety document that are often referred to as RAMS. What’s the difference between them and are they both necessary?
CAPITAL ALLOWANCES - 16.03.2023
Companies to enjoy full expensing for capital items
The Budget included welcome news for companies facing the end of the super-deduction later this month, with a period of full capital expensing announced. What are the details?
BUDGET - 15.03.2023
Low-key Budget brings pensions tax reform
The 2023 Spring Budget was expected to be relatively quiet on tax measures, and this was largely the case. However, there were still some announcements to take note of. What were the highlights?
DRIVING - 13.03.2023
Photocard driving licence renewal reminder
The DVLA is reminding drivers that they are legally required to renew a photocard driving licence every ten years. Why should you issue a similar reminder to employees who drive to work or for work-related business?
CONTRACTS - 13.03.2023
How many hours needed for a job to be full time?
A job role is usually undertaken on a full-time or part-time basis. Is there a legally defined or accepted number of weekly or monthly hours that an employee must work to be classified as full time or part time?
DISCRIMINATION - 13.03.2023
Delayed interview feedback was discrimination
The tribunal has ruled that an employer who delayed providing interview feedback for three months committed an act of discrimination. Does this mean that you must deal with all requests for interview feedback immediately?
ATTENDANCE - 13.03.2023
Hygiene poverty leading to absence
Over 3.2 million UK adults are affected by so-called hygiene poverty and 12% say that they are avoiding work as a result. What should you do if you suspect this may be the reason behind an employee’s absence?
UNFAIR DISMISSAL - 13.03.2023
“Rude and abusive” employees unfairly dismissed
Two employees who were sacked following allegations from a client that they had been “rude and abusive” have both won their tribunal claims for unfair dismissal. What did the employer fail to do before it dismissed them?
DISCRIMINATION - 13.03.2023
Is it OK to use the term “surname”?
A university has hit the headlines after it advised its students to stop using the term “surname” because it could cause offence. Should you stop using “surname” in your workplace and remove it from application forms too?
RESIGNATIONS - 13.03.2023
Unexpected and risky resignation
An employee has unexpectedly handed you their resignation. They’ve not said where they are going, but you have a sneaky suspicion it’s to a competitor. What should you do to protect your business interests?
FORKLIFT TRUCKS - 13.03.2023
Safe operation of stand on trucks
The operation of forklift trucks is a necessity for many organisations, but often a stand on truck can offer an alternative solution for transporting goods. What are the benefits of using them and how should you manage the risks?
DSE - 13.03.2023
How to reduce screen fatigue
Your workers spend more time than ever in front of screens for a wide variety of tasks. But this can lead to screen fatigue. What are the symptoms and how can you reduce the risk for your staff?
ENVIRONMENT - 13.03.2023
Effective energy saving campaign on the cheap?
With energy prices having shot up, you want to run a campaign to encourage staff to save on heating, lighting etc. What are the things to keep in mind to ensure this is effective and what results can you realistically expect?
WORKPLACE - 13.03.2023
Motor trade death toll rises
There’s been an increase in the number of fatalities in the vehicle repair industry. Why is this happening and what should be done to prevent further tragedies?
WORKPLACE - 13.03.2023
Overturned dumper truck caused serious head injury
A farmer has been fined after a teenage worker suffered serious head injuries when a six-tonne dumper he was driving overturned. What led to the injury and what can you do to prevent a similar event?
MENTAL HEALTH - 13.03.2023
Why support Stress Awareness Month?
Stress Awareness Month has been held every April since 1992. Could supporting it be of benefit to your business and what could you do to help raise awareness of workplace stress issues?
WELFARE - 13.03.2023
Fined for unusable toilet
A company and its director have been fined after they failed to provide suitable welfare facilities at a construction site. What happened and what should you have in place to stay on the right side of the law?
DISCRIMINATION - 13.03.2023
Can you ask about family plans?
According to a survey by a recruitment software company, 40% of female senior managers have been asked whether they have children or plan to have them in the future. What’s the issue with this type of question?
COMPANY CARS - 07.03.2023
Fuel rate changes
The amount that employers can reimburse staff for business travel in company cars changed on 1 March 2023. What are the new rates?
HMRC - 07.03.2023
Express your views on generic messages
HMRC is asking payroll managers for their opinions on the generic messages system and the processes they use to meet their NI obligations with regard to employing under 21s. Is it worth taking part?
CHILDCARE VOUCHERS - 07.03.2023
2023/24 basic earnings assessment
As we come to the end of another tax year, an important payroll task that’s often overlooked is the basic earnings assessment for childcare voucher schemes. What is this and what do you need to do?
NATIONAL INSURANCE - 07.03.2023
Can you claim more than one employment allowance?
You process the payroll for a company which is now starting a second business through a new company with a separate PAYE scheme. Does this mean that you can claim two employment allowances (EAs)?
NATIONAL INSURANCE - 07.03.2023
Deadline for voluntary NI contributions extended
There’s currently a window of opportunity to fill gaps in your NI contribution history. This was scheduled to close after 5 April 2023, but the government has now extended it. What’s the new deadline?
PAYROLL - 06.03.2023
Payroll to-dos for old and new tax years
In just a few weeks the 2022/23 tax year ends. HMRC has published updated guidance to help you manage the transition to the new tax year. As as employer, what do you need to know?
INVESTMENTS - 06.03.2023
Last chance to use social investment scheme
The tax breaks for investing in social enterprises is set to end on 5 April 2023. What are the tax savings, is it worth rushing to make a qualifying investment or might an alternative scheme be better for you?
PROFIT EXTRACTION - 06.03.2023
Closing a company - last ditch tax planning
You and the other shareholders are closing down a company that’s no longer needed. You’ll each make a substantial capital gain when its funds are distributed. How can you reduce the resulting tax bills?
CORPORATION TAX - 06.03.2023
Bad debts - accounting v tax treatment
Your company’s financial year ends shortly and the management accounts show a higher than usual number of bad debts. However, HMRC’s rules won’t allow tax relief for all of them. What steps can you take to improve the situation?
ENQUIRIES - 06.03.2023
Trouble with cash payments and record keeping
You hired a couple of individuals to tidy and clear part of your premises. They’ve completed the job and asked to be paid in cash. The receipt they gave was hand written on a scrap of paper. Might this cause trouble with HMRC?
CAPITAL GAINS TAX - 06.03.2023
CGT trap when selling a home with a granny annexe
Our subscribers are selling their home, which incorporates an annexe. They realise that some of the gain they make won’t be covered by private residence relief (PRR). How do they calculate it and should it be reported to HMRC?
VAT - 06.03.2023
Increase your VAT recovery on road fuel costs
If your business pays for road fuel, it can recover the VAT element relating to business use. There are different methods for working out the amount reclaimable. Which is the best for your business?
PAY & CONDITIONS - 03.03.2023
Multiple pay rises risks
Marks & Spencer awarded two pay rises to its store staff during the 2022/23 financial year and has now announced a further pay rise from 1 April 2023. Aldi is doing something similar. If you decide to provide more than one pay rise in a year, what should you be careful of?
VAT - 02.03.2023
VAT reclaims on electric car charging costs
Several staff use electric cars for business journeys and they tend to charge them at the company’s premises, at home or at public charging points. Determining how much of the VAT on these costs can be reclaimed isn’t easy, so what’s the best approach?
TAX - 02.03.2023
Tax and termination payments
The tax treatment of a compensation payment can be a tricky affair, but a recent ruling in a First-Tier Tribunal may help provide some answers. What happened and what was the outcome?
MANAGEMENT ACCOUNTING - 02.03.2023
Units of production depreciation method
The two common methods for calculating depreciation on fixed assets are straight line and reducing balance. But if you have an asset where usage rather than years leads to demise of the asset, is there a better method?
DIRECTORS’ LOANS - 02.03.2023
Repaying directors’ loans in the right order
The rate of interest that directors need to pay on their loans to avoid a benefit-in-kind charge is 2% p.a. but this is likely to increase in April 2023. If a director wants to pay some of their loans back to avoid the increase, in what order should it be done?
BENEFITS IN KIND - 02.03.2023
Tax implications of in-house staff benefits
A subscriber wants to offer staff a pay rise but someone has suggested she tries a staff perk - an in-house discount - instead. What are the tax and NI consequences of such a move?
PROFIT EXTRACTION - 02.03.2023
Changes to the SEIS can help young firms
Changes to the seed enterprise investment scheme (SEIS) are due to take effect from April 2023, which might be good news for young or new companies. How might you be able to take advantage of the changes to extract a tax-efficient income from the business?
RAISING FINANCE - 02.03.2023
Should you give a personal guarantee?
Raising finance in a struggling economy is never an easy task and lenders have become increasingly risk averse with many asking directors for personal guarantees. What are the risks of signing one and how can they be mitigated?
BUDGETING - 02.03.2023
Using zero-based budgets to mitigate cost increases
The company needs to improve its bottom line to weather the significant increase in costs due to inflation. You’ve heard that zero-based budgeting could be a useful approach to control costs. How does it work?
SPREADSHEETS - 02.03.2023
Filtering by column in Excel
For many years Excel has included an auto filter dropdown to enable you to display certain rows from a pivot table or data set. But there is a little-known way to filter by column too. How does it work?
CORPORATION TAX - 02.03.2023
Planning for April 2023 rate hike
With the corporation tax rate increasing in April 2023, the timing of income and expenditure could be even more crucial over the next few weeks. What do you need to consider?
