Taxation: Employment
This part of the topic index contains resources on taxation of employment. Please select the resource that you require by clicking on the relevant tab below.
4
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Disclosure of tax avoidance schemes under DOTAS: direct tax A practice note about the direct tax disclosure regime which requires promoters, and in some cases, users, of certain tax planning arrangements to disclose details of the arrangements to HMRC. | Practice notes | Maintained |
| 2 | DOTAS: regime applicable before 1 August 2006 A practice note about the direct tax disclosure regime applicable before 1 August 2006. | Practice notes | Maintained |
| 3 | IR35 A note examining the scheme and impact of the IR35 legislation, which was introduced to crack down on a particular form of perceived tax avoidance whereby individuals would seek to avoid paying employee income tax and national insurance contributions by supplying their services through an intermediary and paying themselves in dividends. | Practice notes | Maintained |
| 4 | Managed service companies A note examining the legal and taxation framework surrounding the use of managed service companies (MSCs). The note also considers the differences between MSCs and personal service companies. | Practice notes | Maintained |