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tool: Step 4 - Employee threshold Does the UK taxpayer's group employ fewer than 250 people? Click the answer: FEWER 250 OR MORE Guidance to help you determine the answer: Part-time employees or new-hires and departures during the year count as fractions of an employee. Staff headcount includes owner-managers and partners, but not apprentices and certain students. These thresholds are applied on a current year, annual basis. This raises the practical difficulty that enterprises which experience an unexpected surge in staff numbers, close to the year-end, could be tipped into the regime for the whole year, at a stage when it may be too late to correct any transfer prices for transactions earlier in the year if they do not meet the arm’s length test. The 'small print' Neither TPS nor its affiliates and employees make any representation regarding the completeness or accuracy thereof and they accept no responsibility for any loss or damage incurred as a result of any user acting or refraining from acting upon anything contained on these pages or upon its omission therefrom. |
On-line tool: navigation Introduction Step 1 Step 2 Step 3 Step 4 Step 5
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