CommunityCare (17 November 2015) has a very informative article about the significant tax implications of employing a PA and a new guide which seeks to help direct payment users to manage them.
Receiving a direct payment and employing a personal assistant (PA) brings with it many tax and national insurance obligations which can be daunting and confusing to new employers. With the aid of an HMRC grant, the Low Incomes Tax Reform Group have set up the Disability Tax Guide website to help advisers, individuals, social workers and user-led organisations comply with these obligations.
This article briefly explains the areas that cause most difficulty when taking on a PA and explains more about the help available.
The article can be found at http://www.communitycare.co.uk/2015/11/17/reducing-the-confusion-around-employing-a-personal-assistant/