Author name: Paul Chappell

You may have heard the term ‘optional remuneration arrangements’ or OpRA but do you know what it means and how it can help your staff? What is an Optional Remuneration Arrangement? An OpRA is also known as ‘salary sacrifice.’ In this arrangement, an employee agrees to take less cash salary in exchange for a non-cash

The impact of the Willmott Dixon and Laing O’Rourke Tribunal The 2023 Upper Tribunal decision in Willmott Dixon and Laing O’Rourke v HMRC [2023] has significant implications for businesses that provide car allowances to employees and directors. This landmark ruling challenges HMRC’s longstanding position on “relevant motoring expenditure” and could reshape how car allowance schemes

Veterans bring a wealth of skills, experience, and qualities to the workplace that can benefit any organisation. If you’re considering employing veterans in the UK, here’s what you need to know, with special attention to tax and National Insurance benefits. Why hire a veteran? Veterans typically possess valuable transferable skills and qualities developed during their

If you work in payroll, you’ve probably dealt with problems surrounding P45 leaving dates before. It’s one of those common headaches, but don’t worry, here are some simple tips for handling issues that can arise from an employee leaving. Getting P45 leaving dates right Let’s start with the basics. The leaving date on a P45

Don’t get caught out by the changes from 6 April 2025 Section 690 ITEPA 2003 has undergone significant changes since the start of the new tax year. This section of the Income Tax (Earnings and Pensions) Act 2003 deals with employees who work partly in the UK and partly overseas. It allows employers to apply

For most employees, a holiday is a well-earned break, made all the better by holiday pay. For payroll professionals, holiday pay is a calculation nightmare. Behind every “Out of Office” reply sits a spreadsheet, an HR system, and a payroll engine churning through complex legislation, case law, and contract types. Having the right data to

When most people think about National Minimum Wage (NMW) violations in the UK, they imagine workers being paid below the statutory hourly rate. However, a more subtle and widespread issue often flies under the radar, but it is starting to gain awareness, and that is how it affects salaried workers and unpaid overtime. In many

As an employer, managing statutory payments is a significant responsibility. While you’re required to provide various statutory payments to your employees, you may not be aware that you can recover some of these costs from the government. This blog post explores the employer compensation schemes available for the 2025/26 financial year, helping businesses understand how