Resource Centre

December 2017

Seed Enterprise Investment Scheme

The Seed Enterprise Investment Scheme (SEIS) provides tax relief for individuals prepared to invest in new and growing companies. It is the junior version of the Enterprise Investment Scheme (EIS). Investors can obtain generous income tax and capital gains tax (CGT) breaks for their investment and companies can use the relief to attract additional investment to develop their business.

Payroll Real Time Information

We set out below details of how payroll information has to be submitted to HMRC under Real Time Information (RTI).

Pensions Automatic Enrolment

Automatic enrolment places duties on employers to automatically enrol ‘workers’ into a work based pension scheme.

Pensions Tax Reliefs

There are two broad types of pension schemes from which an individual may eventually be in receipt of a pension:

Occupational Pension Schemes Trustees Responsibilities

Many employers offer their staff an opportunity to save for their retirement through an occupational (or company) pension scheme.

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