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July Online Briefing

On Tuesday 14 July Eloise Knapton discussed the payroll implications of ensuring compliance with Holiday Pay and National Minimum Wage requirements.

To view the online briefing please click here
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June Online Briefing

On Tuesday 9 June at 10:00am Gurmukh Hayre and Chris Sewell will be discussing the major changes to pensions that took effect earlier this year and exploring the implications.

To register for the online briefing please click here

    United Kingdom – Details on Changes to Taxation of Non-U.K. Domiciliaries

    A number of changes have been announced by the U.K. government in respect of the taxation of non-U.K. domiciled individuals ("non-doms"). A broad outline of these changes was included in our GMS Flash Alert on the 2015 U.K. Summer Budget (please see GMS Flash Alert 2015-083 (9 July 2015)). Today's supplementary Flash Alert provides more technical detail to help further inform global mobility professionals about the changes to the U.K. domicile rules. It is based on a technical note on the changes published by HM Revenue & Customs (HMRC), the U.K. tax authority.1

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    Intermediaries reporting – first return due by 5th August 2015

    With effect from 6 April 2015 intermediaries or agencies supplying workers to an end user are required to submit quarterly returns to HMRC where payments have not been subject to PAYE and NIC.  The first return is due to be submitted by 5th August 2015.  There are statutory penalties of up to £1,000 for late reports, with possible tax-based penalties for incomplete or incorrect returns.   

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