Every three years, employers must put certain eligible workers who have left their automatic enrolment workplace pension scheme back into it. This is called re-enrolment. Employers must also complete and submit a re-declaration of compliance to tell The Pensions Regulator (TPR) how they have met their re-enrolment duties, even if they do not have any workers to re-enrol. This re-declaration confirms the employer has checked whether it needs to re-enrol

The government has published for technical consultation draft legislation, to be inserted into the Finance Bill 2019/20, to implement the extension of the off-payroll working rules reforms to medium and large private sector businesses from 6 April 2020. It has also published explanatory notes to the draft legislation and its response to its March 2019 consultation on the rules. In doing so, it has confirmed that it will not delay

The use of zero-hour contracts has become widespread in many sectors including the food service, retail, healthcare and leisure sectors. For employers, zero-hour contracts offer many advantages, for example, that the employer does not have to guarantee any hours of work and can offer workers changeable working hours at short notice.  The workers may or may not be required to accept any work that is offered depending on the terms

The cash basis scheme helps many sole traders and other unincorporated businesses benefit from a simpler way of managing their financial affairs. The scheme is not open to limited companies and limited liability partnerships. The scheme allows qualifying businesses to use the cash basis when recording income and expenditure. However, some smaller businesses are more suited to using the case basis than others. The scheme is most suitable for straight forward

The process of registering a trade mark can be very complex, and careful due diligence must be undertaken to decide what exactly is being trade marked and in which jurisdictions. It is possible to make a UK only trade mark application or a European Union wide application. The process for applying in other jurisdictions is based on local rules and would need to be considered on a case by case basis.

VAT paid in other EU countries is often recoverable by VAT-registered businesses in the UK, who bought goods or services in the EU for business use. The rules that govern the amount of VAT refundable depends on the EU countries’ rules for claiming input tax. It is important to note that VAT incurred in foreign countries can never by reclaimed on a domestic UK VAT return. Claims must be made electronically via the

We would like to remind any students that work part time, for example in a summer job, that they are entitled to claim back any tax overpaid. Students (and other temporary workers) are not required to pay any Income Tax if their earnings are below the tax-free personal allowance, currently £12,500. However, employers are required to calculate the amount of tax you need to pay on the basis that you

There are two schemes for claiming relief for R&D expenditure. The schemes are known as the Small or Medium-sized Enterprise (SME) Scheme for smaller companies, and the Research and Development Expenditure Credit (RDEC) scheme for large companies. Large companies can currently claim a 12% RDEC also known as an ‘above the line tax credit’ for qualifying expenditure. The 12% rate applies to expenditure incurred on or after 1 January 2018.

A nominee director is someone who acts as a non-executive director on the board of a company. This person is normally appointed to act on behalf of another person or company and is effectively their representative on the board. For example, a shareholder, creditor or interest group. There can be conflicts of interest that arise for someone in this position. Where a director of Company A is appointed to the Board

A recent study suggests that 25% of employees in the UK are running at least one business project alongside their day job. A side hustle is defined as a secondary business or job that brings in, or has potential to bring in, extra income. It is particularly popular among millennials, who tend to start a side hustle as a hobby or in order to explore a new challenge. Millennials tend