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We recruited an individual from an overseas red list country so when they repatriated to the UK they had to go into hotel quarantine for 10 days to make sure they didn't have COVID. We, as employer, have agreed to pay for their hotel accommodation. Can you confirm if this is considered a taxable benefit in kind as the payment for accommodation costs relate to before the contract of employment commenced. Alternatively, can we consider these costs as being 'relocation' expenses so we can apply the exemption for reporting and paying tax / NIC?
We have an employee who does other work for our company which is outside of their main contract of employment and which they do via their own limited or Personal Services Company. This other work is completely separate from their normal day job and has been assessed as being outside of IR35. They're under no obligation to do these other activities. We're confused as to whether the earnings that they are paid for this other work should be paid via Payroll so the necessary statutory deductions are taken or if because it's deemed outside of IR35, they can just get paid directly and let them sort out their own tax affairs. Does the existing employee/employer relationship override anything?