Employment Tax Working Group

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Remit

  • To be a focus for ICAS’ contribution on tax technical and reporting issues that affect employment and putting forward views on these issues to HMRC, HMT and the OTS.
  • To consider areas where ICAS could meets its education role and public interest duty by making contributions on employment taxation and related matters.
  • To co-ordinate with the ICAS Tax Board and its other Committees, the preparation of submissions and responses to calls for evidence and consultations on employment taxation issues and proposals.

Employment taxation covers a range of areas, including (but not limited) to:

  • Income Tax (PAYE) and National Insurance Contributions;
  • Payroll, Real Time Information, National Living/Minimum Wage;
  • Remuneration planning for employees and directors (including Optional Remuneration, Expenses, Benefits in Kind and Share-related benefits)
  • Construction Industry Scheme (CIS);
  • Employment status and the "Gig economy/Sharing economy";
  • The interaction with employment law and HR matters.

Meetings

The ETWG currently meets twice a year, in June and December/January.

Topics

  • Committees and boards
  • Corporate Governance
  • Tax

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