UUÂãÁÄÖ±²¥

Written statement of particulars (terms and conditions)

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance

Written statement of particulars (terms and conditions)

Produced by a Tolley Employment Tax expert
Employment Tax
Guidance
imgtext

Who should receive a written statement and when?

When starting employment, an employee or worker must be provided with a written document that outlines the most important terms and conditions of their contract. The document is known as a 'written statement of particulars'. For the sake of simplicity it will be referred to as 'written statement' throughout this guidance note.

The written statement must be provided no later than the worker or employee’s start date. Prior to 6 April 2020, the requirement did not apply to workers, and the employer was permitted to issue the written statement to employees within two months of the start date.

The only notable exceptions to the right to a written statement are certain people who are employed as seamen.

What must the written statement cover?

A number of separate documents can form a written statement. Between them these documents must cover all of the information listed in the three tables below. Some key information must be contained within one single document, sometimes called the 'main' or 'principal'

Access this article and thousands of others like it
free for 7 days with a trial of Tolley+™ Guidance.

Powered by
  • 12 Apr 2023 13:41

Popular Articles

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more Read more

Inter-spouse transfer

Inter-spouse transferIntroductionWhen a chargeable asset is transferred between two spouses or civil partners, there is a disposal by the transferor spouse / civil partner and an acquisition by the transferee spouse / civil partner for capital gains tax purposes. For simplicity, spouses and civil

14 Jul 2020 12:01 | Produced by Tolley Read more Read more

Non-trading deficits on loan relationships

Non-trading deficits on loan relationshipsOverview of non-trading deficits (NTDs)When a company’s debits on its non-trading loan relationships and derivative contracts in an accounting period exceed the credits on its non-trading loan relationships and derivative contracts in the same period (the

14 Jul 2020 12:17 | Produced by Tolley Read more Read more