Can you claw back enhanced maternity/adoption pay?
If you agree to pay more than the statutory minimum during maternity/adoption leave, can you ask an employee to sign an agreement under which they agree to pay back the enhancement in certain circumstances?
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Capital gains tax break for job-related accommodation
You’re in the process of selling a property that you bought as your home but because of your job have never lived in. You’ve been told that you’ll have to pay tax on any gain you make, but might a special relief get you off the hook?
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Should you revoke your 20-year-old option?
Your business has let out a building to a tenant and it is now just over 20 years since you opted to tax the property with HMRC. Should you revoke it so that your tenant no longer needs to pay VAT?
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Chip shop owner fined £40k for hiring illegal worker
A Surrey fish and chip shop owner has been left in shock after being fined £40,000 for allegedly employing someone who didn’t have the right to work in the UK, even though he conducted a right to work check. Where did this employer go wrong and what can you learn from it?

Most small employers pay statutory maternity pay (SMP) or statutory adoption pay (SAP) only during maternity/adoption leave. However, you can agree to pay more than this. If you do offer enhanced maternity/adoption pay, you can require the employee to repay some or all of the enhanced amount, i.e. anything more than SMP/SAP, if they do not return to work either at all or for a minimum period of time after their leave ends.
To do this, you must either include suitable repayment wording in their employment contract (if enhanced pay is a contractual right) or ask them to sign a clawback agreement governing the repayment terms in advance of their leave starting (if enhanced pay is discretionary). Your wording may state, e.g. that the enhanced pay element is repayable should the employee either not return to work at all after their leave or not return for a minimum period, e.g. six months. To be reasonable, you could limit repayment to apply only where the employee resigns, and provide for pro rata repayment based on the length of return to work. SMP/SAP cannot be clawed back under any circumstances. You should also provide in the contract/agreement for the owed amount to be deducted from the employee’s outstanding wages (if there are any), with any outstanding balance remaining then to be repayable by them within, say, one month of employment termination.