Recent developments

These modules are in the process of being reviewed and updated for the 2024-25 tax year, and/or the 2024 financial year. This update is due to be completed by the end of April 2024, but in the meantime, commentary may refer to rules in the 2023-24 tax year and the 2023 financial year.

 

Earnings and exemptions

by Martin Jackson

An outline of the charge to tax on employment income

15 mins
Course status: Not yet started
Released in September 2023
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Benefits and expenses: overview

by Martin Jackson

An introduction to the basic principles of taxation for benefits and expenses

20 mins
Course status: Not yet started
Released in September 2023
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Company cars, vans and fuel

by Martin Jackson

The rules for calculating the cash equivalent of company cars, vans and fuel

25 mins
Course status: Not yet started
Released in September 2023
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Living accommodation

by Martin Jackson

The cash equivalent of employer-provided living accommodation

20 mins
Course status: Not yet started
Released in September 2023
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Other taxable benefits

by Martin Jackson

The tax treatment of common benefits in kind

25 mins
Course status: Not yet started
Released in March 2024
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Exempt benefits

by Martin Jackson

The most common and significant exemptions from income tax in respect of benefits provided to employees

30 mins
Course status: Not yet started
Released in September 2023
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PAYE Settlement Agreements (PSAs)

by Martin Jackson

How an employer can meet the tax liability on behalf of its employees through a PAYE settlement agreement

15 mins
Course status: Not yet started
Released in March 2024
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Allowable deductions

by Martin Jackson

The various expenses which may qualify for a deduction from earnings

20 mins
Course status: Not yet started
Released in September 2023
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Travel and subsistence

by Martin Jackson

Basic principles governing tax relief for travel and subsistence for employees

20 mins
Course status: Not yet started
Released in September 2023
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PAYE

by Martin Jackson

Basic principles, reporting procedures and penalties applying to Pay As You Earn schemes for employers

20 mins
Course status: Not yet started
Released in September 2023
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Termination payments

by Martin Jackson

The exemptions, liability and reporting of termination payments for income tax and NI contributions

15 mins
Course status: Not yet started
Released in September 2023
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Internationally mobile employees

by Martin Jackson

The tax liabilities in respect of internationally mobile employees

20 mins
Course status: Not yet started
Released in September 2023
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