Employer tax solutions

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Andrew Brookes - Menzies Accountant

Andrew Brookes – Employer Tax Solutions Expert

As an employer, your employees are an essential, if not the key, asset of your business. Therefore recruiting, retaining and incentivising them is crucial to the long-term success of your organisation.

Our employer tax solutions services cover a variety of topics, which govern the relationship between a business and its employees. We look at all aspects of this relationship with our clients.


Employer solutions advice services

Tax-effective profit extraction for the business owners

We work with privately-owned businesses to ensure they can draw funds from their business, without incurring unnecessary tax charges. This may involve reconsidering the manner in which remuneration is structured, or looking at alternative benefit arrangements.

Employment status

We help businesses navigate the minefield of employment status for employees, particularly in connection with IR35, Office Holders and Agency workers.

Construction industry scheme (CIS) advisory

Assisting with the increasingly complex CIS system, helps to protect clients from risk. We also help clients understand the extent of the system, how this affects them and how to minimise the impact of CIS on their business.

Tax efficient remuneration packages for employees

We consider the alternatives to salary that are more valuable to the employee, but do not incur additional costs for the employer. The remuneration and benefits package of all staff should be considered, to ensure it remains tax-effective and relevant to a modern, privately-owned business.

Specialist employer tax solutions advisory

We advise on employee expenses and benefits, P11D reporting, termination issues, HMRC audits and health checks.

Inbound and outbound expatriate employees

Where businesses have internationally mobile workers, we help them to structure arrangements tax-efficiently.

Share ownership

This involves structuring share ownership appropriately from the outset, and keeping it under review, to ensure it remains effective through the life cycle of the business. We assist businesses in engaging key employees by providing a stake in business. It can enhance their understanding of the strategic aims of the company they work for, so enabling a greater sense of ‘team’ throughout the business.

We work with the business to ensure implementation of the most appropriate share scheme to meet the objectives. This may include:

  • A simple issue or gift of shares.
  • Tax-efficient share options, such as the Enterprise Management Incentive (EMI) Scheme –
    these can encourage long-term engagement with the business.
  • Unapproved share options – these can add flexibility.
  • Nil paid shares – so the individual does not need to raise finance.
  • Growth shares – to enable the individual to benefit from future growth, while protecting current value for the existing shareholders.

***IMPORTANT UPDATE***

Do you work for a public authority or supply workers that do?

If so, do you know whether the changes in April 2017 will affect you? If the payment is not being subjected to PAYE, urgent action may be required.

Who is affected?
Any off-payroll workers working through a Personal Service company (PSC) or Partnership for a public authority.

What is a Public Authority?
An organisation within the Freedom of Information Act 2000 and the Freedom of Information (Scotland) Act 2002, for example, Government Departments, The BBC, Local councils, schools, etc.

What is the change?
From April 2017, determining whether IR35 (the Intermediaries legislation) applies will be the responsibility of the public authority, not the PSC.


Contact Menzies Employer Solutions Tax team

To speak to a partner or for more information about the tax services we offer please contact one of the Menzies LLP offices or complete our contact from below.