Statutory Sick Pay (SSP)

Statutory Sick Pay (SSP) The same weekly SSP rate applies to all employees. However, the amount you must actually pay an employee for each day they’re off work due to illness (the daily rate) depends on the number of ‘qualifying days’ (QDs) they work each week. Use the SSP calculator to work out your employee’s… Read more »

National Minimum Wage

National Minimum Wage The National Minimum Wage is the minimum pay per hour almost all workers are entitled to by law. Use the National Minimum Wage calculator to check if you’re paying a worker the National Minimum Wage or if you owe them payments from past years. The rates below apply from 1 April 2017…. Read more »

HR Question of the Week

Question A client has recently taken on a member of staff who has asked whether he can use an e-cigarette in the office. She’s never had this situation before and we’ve been discussing whether she should allow it or not. Are there any laws on the use of e-cigarettes at work?   Answer The smoking… Read more »

VAT Question of the Week

Question My client runs a construction company and the director is considering using self-billing arrangements.  I understand that there needs to be self-billing agreements in place that comply with the requirements in VAT Public Notice 700/62 and that each self-billing invoice needs to contain the statement ’The VAT shown is your output tax due to… Read more »

Tax Question of the Week

Question My client owns an investment property and pays higher rate tax on the rental income but her husband has some unused personal allowance and fully available basic rate band. It would make sense for him to have some of the income but she wants to leave the property on her death to her children… Read more »

HR Question of the Week

Question A client is struggling with how much her staff are talking about the general election. She thinks it’s great that they’re all interested but can see the talk ending up in confrontation. Is there anything she can do to manage this? Answer Politics is an issue that can easily cause disagreements amongst staff because… Read more »

VAT Question of the Week

Question My client has been paid twice by a customer for the same invoice. He has tried to contact them but without success as they appear to have gone out of business. Does my client have to declare output tax on the overpayment? Answer No, where an overpayment is received due to a mistake by… Read more »

Tax Question of the Week

Question My client spends time working from home and wishes to claim a deduction against her trading profits for use of home expenses. I doubt whether the income tax savings will be significant and could easily be outweighed by future capital gains tax payable because of a loss of principal private residence relief. What should… Read more »

HR Question of the Week

Question One of my clients has an employee asking her for double pay because they worked the bank holidays in April – are they legally entitled to this?   Answer Bank holidays are generally viewed as a bonus day off work for staff but employers often struggle with applying employment rights correctly across these days…. Read more »