Welcome to Employer Focus

Thought leading articles specially designed for employers from the Association of Taxation Technicians. Our vision is to give you a real life, honest and genuine insight from ATT qualified professionals on a range of tax issues which affect employers. We invite you to browse through the articles below which have been specially written and selected with Employers in mind.

Our articles

HMRC published a consultation in August 2016 on proposals to ‘simplify’ the process employers’ use for agreeing and reporting items to them through a PAYE Settlement Agreement (PSA).

We ask employer KPMG why they choose ATT. 

The ATT provided a brief response to the HMRC Consultation proposing the removal of the tax advantages of receiving benefits-in-kind through salary sacrifice arrangements. 

The ATT responded to the Stage 3 consultation which invited commentary upon the draft legislation to effect the proposed changes that had previously been consulted upon. 

Five new PAYE-related consultations released

From 6 April 2017, the apprenticeship levy will be due from any UK employer, in any sector, if their annual pay bill is more than £3 million. For the purposes of the levy, an ‘employer’ is someone who is a secondary contributor, with liability to

 We ask employer Abbey Tax about the benefits of ATT. 

HMRC launched the above consultation on 23 May 2016. The consultation period closed on 18 August 2016. The consultation accompanied HMRC’s decision, as announced at Budget 2016, to reform the intermediaries rules for off-payroll engagement of


As HMRC moves rapidly down the digital road and it is becoming clear that the days of paper mailings are numbered, HMRC is encouraging employers to register to receive email alerts so they are aware of the latest coding changes and

Just a reminder that for employment intermediaries who need to submit quarterly returns to HMRC, there is a £250 penalty if the return for the first quarter of the 2016/17 tax year was not submitted by 5 August 2016.