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

From April 2017 all employers operating in the UK with an annual pay bill of more than £3m will be charged an apprenticeship levy of 0.5%.  

ATT has told workers to beware of a potential pitfall if there is a change to their salary sacrifice scheme before April 2021.

Grant Thornton tell us why they put employees through the ATT qualification. 

Find out the key areas that businesses need to think about with the introduction of MTD here 

Tax-Free Childcare will be introduced on 28 April 2017, and will then be gradually rolled out over 2017, with parents of children under two invited to enter the scheme first.

HMRC has opened a consultation to better understand the use of the income tax relief for employees’ business expenses, including those that are not reimbursed by their employer.

ATT is concerned that workers may lose part of their income under imminent changes to IR35 employment status tax rules