Employment Taxes Sub-Committee

Chair: Colin Ben-Nathan

Vice-Chair: Mark Groom

Technical Officer: Matthew Brown - mbrown [at] ciot.org.uk

The remit of the Employment Taxes Sub-Committee includes all aspects of UK employment taxes in so far as such taxes apply in respect of UK based employers (with UK or non-UK based employees) or UK based employees (with UK or non-UK based employers) including:

  • Employer/employee, Office Holders and workers subject to taxation under PAYE
  • Employment status
  • Scope of charge on employment income
  • Benefits-in-kind and expenses, including PSAs and P11Ds
  • Terminations and inducements
  • Employment-related securities (income tax aspects)
  • Employer compliance
  • Internationally mobile employees
  • PAYE including administration, RTI reporting, P11D returns (and student loan deductions)
  • IR35 (including Off-payroll works in the public sector), Personal Service companies, Managed Service Companies and umbrella companies
  • Apprenticeship Levy
  • Agency Workers
  • Construction Industry Scheme (CIS)
  • National Insurance Contributions (employer/employee aspects)
  • Pensions (income tax aspects), including employer and employee contributions, overseas pensions (UK tax aspects), tax charges and administration

Please indicate where you have particular expertise and add any relevant comments. This is useful to know when we are asked for quick comments. At other times papers are sent to all members.