Receiving a direct payment and employing a personal assistant ( PA ) brings with it tax and national insurance obligations which can be daunting and confusing to individual employers. To help people to understand their responsibilities The Low Incomes Tax Reform Group have set up the Disability and Tax Guide website. It provides information and guidance on all taxation matters surrounding employing a PA. You can download factsheets on your tax and national insurance responsibilities and look at other guidance on topics including independent living, employment and being a carer. If you have any questions about tax the website offers a free e mail help service ( until April 2016 ). This article covers frequently asked questions when employing on a PA and explains more about the help available through the website.
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