Jack Rooney Associate Director - Employment Tax

Jack is a senior manager in our Employment taxes team. He advises our clients on a range of issues including reporting of taxable benefits and expenses, off-payroll working, director remuneration and salary sacrifice. His sector focus is within Financial Services.

Experience 

Jack joined the firm in July 2023 after spending 10 years working in the Employment tax team at EY. His experience to date has covered all areas of employment taxes, including the following:

•  P11D/PAYE Settlement Agreement (PSA) compliance.
• Employment status and off-payroll working, with a particular focus on the new off-payroll working rules (more commonly referred to as "IR35") introduced for the private sector in April 2021.
• Implementation of salary sacrifice schemes, including pensions and electric vehicles, and advice on how these interact with the rules around Optional Remuneration Arrangements (OpRA).
• Advice and analysis around potentially taxable travel and subsistence expenses incurred at a second permanent workplace.
• Advice on the tax and NIC treatment of termination payments.
• Advice on the PAYE treatment of payments made to non-resident directors visiting the UK to undertake board duties.
• Review of claims made under the Coronavirus Job Retention Scheme (CJRS) to pay furloughed employees during the COVID-19 pandemic.
• Undertaking employment taxes health checks and due diligence to identify potential tax and NIC exposures.
• Development of technology offerings around some of the above areas including off-payroll working, dual workplace and short-term business travellers.

Work Highlights 

• Undertook a client secondment at a major airline for 14 months covering the role of Senior Employment Tax Manager. Highlights included successfully obtaining a £1.1m refund from HMRC in respect of furlough underclaims, implementing staff benefit schemes such as electric cars, remote working and discount vouchers, and catching up with overdue P11D/PSA compliance.
• Reached a settlement of c. £8m with HMRC on behalf of a client through voluntary disclosure. Issues covered included homeworkers incurring taxable travel and subsistence expenses to a permanent workplace, STBTs placed on retrospective secondments and remote working arising from the COVID-19 pandemic.
• Managed implementation of off-payroll working processes and assessment of c. 1,700 off-payroll workers ahead of the introduction of new IR35 rules in April 2021 for a major client.