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HMRC’s Employer Compliance officers undertake many thousands of PAYE inspections in any 12 month period.
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Many employers provide benefits in kind as part of a remuneration package.
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The much anticipated Class 1A National Insurance Contributions (NIC) charge on terminations payments received Royal Assent back in July 2019.
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The recent Court of Appeal case of Brazel v Harpur Trust has turned on its head, the basis of calculation for term time employees.
