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Practical points 2019 - Employment tax

Guidance from ICAEW's Tax Faculty for practitioners on the latest developments in policy, practice and legislation related to employment taxes, including: benefits and expenses; company car tax; national insurance; PAYE and real-time information; and taxation of intermediaries.

The most recent guidance issued by the government states an intention to embed current EU social security co-ordination rules in UK domestic legislation after the UK’s withdrawal from the EU in the event of a ‘no deal’ Brexit. The government recognises that this approach could result in dual social security liabilities for employers and mobile employees, and says it is working to protect UK nationals in the EU in a ‘no-deal’ scenario by reaching reciprocal arrangements with the EU or individual member states to maintain existing social security co-ordination arrangements for a transitional period. The picture remains unclear (some EU27 member states have agreed to reciprocal arrangements, others have ruled this out, and many are still to confirm their position). The main areas that employers should be considering are:

From the weekly Business Tax Briefing published by Deloitte