• 24 Jul 2018

NICs on termination payments over £30k

From April 2019 an employer will be required to pay National Insurance contributions on any part of a termination payment that exceeds £30,000. This is not new ...

  • 18 Apr 2018

Agent update 65

HMRC has published the latest agent update which details guidance, developments and changes to legislation relating to UK tax. The update includes information a...

  • 12 Apr 2018

Termination payments

John Harling, principal employment taxes consultant for PSTAX, explains what is changing

  • 09 Apr 2018

Guidance for termination payments made on, or after, 6 April 2018

Guidance has now been made live on GOV.UK for the new rules for termination payments made on, or after, 6 April 2018.

  • 05 Mar 2018

New rules for termination payments

A revised Agent Update 64 has been published due to a correction required in the article on new rules for termination payments made on, or after 6 April 2018.

  • 11 Dec 2017

Tribunal confirms termination payments to Spurs not subject to NICs

Two Spurs footballers had contracts with the club which expired on a fixed date unless terminated earlier by mutual consent. The UK’s Upper Tribunal has ruled ...