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aggregation of earnings
Disguised remunerations, Helpbook E12, auto-enrolment and aggregation
We mentioned last week about a problem with the E12 Helpbook. HMRC has confirmed the error and one of our news items this week explains the situation. Otherwise, our other two items are of a specialist nature – one addressing a tax avoidance issue with Employee Benefit Trusts, the other the complexities of aggregating earnings [...]
Auto-enrolment pension schemes and aggregation of earnings
How do the auto-enrolment rules apply for employees with two or more jobs with the same employer? One of our tutors, Vince Ashall, has been investigating some of the more complex issues that arise from the statutory rules for the auto-enrolment pension schemes that start to be phased in from October 2012. One of these [...]
