½Û×ÓÊÓÆµ

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'

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+â„¢
Powered by
  • 12 Apr 2023 13:41

Popular Articles

Taxation of dividend income

Taxation of dividend incomeIntroductionA dividend is a distribution of profit by a company to its shareholders.A dividend is not only a payment in cash. It can be the issue of new shares in exchange for forfeiting the right to a cash payment (a stock dividend). For more detail, see the Cash

14 Jul 2020 13:48 | Produced by Tolley Read more Read more

Premiums on the grant or surrender of a lease

Premiums on the grant or surrender of a leasePremiums on the grant of a lease ― outlineWhen a property investor grants a lease, potentially this could be done on the basis that the tenant pays a premium for the initial grant of the lease, in addition to also paying rent over the term of the lease.

14 Jul 2020 12:58 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Supplies of goods and services connected with education

Supplies of goods and services connected with educationThis guidance note provides an overview of the VAT treatment of goods and services provided in connection with supplies of education. This should be read in conjunction with the following guidance notes:•Supplies of education•Local authority

14 Jul 2020 13:44 | Produced by Tolley Read more Read more