Sarah Hewston

Sarah Hewson

Director, Workforce Advisory

I lead the Employment Tax team and bring over 15 years’ experience specialising in employment tax matters. I help clients navigate complex issues including employment status, pay governance and benefits and expenses, ensuring compliance and strategic alignment.

I am a Trustee and Fellow of the Chartered Institute of Taxation (CIOT) and a member of the Association of Taxation Technicians (ATT). I am Vice-Chair of the CIOT’s Employment Tax Technical Committee and represent the CIOT on key HMRC forums, including the Employment and Payroll Group, the Employment Status & Intermediaries Forum, and the Expenses and Benefits Forum.

I am a recognised technical writer and speaker, contributing to leading publications such as Tax Journal, Tax Adviser, and Employment Tax Voice. I regularly present at client and industry conferences and events, including sessions for the Charity Tax Group, KNect 365, the CIOT, the ATT, and the Employment Taxes Industry Forum.

What I Do

  • Working with clients to ensure full employer compliance, including PAYE and National Insurance withholding and reporting
  • Helping organisations to understand their labour supply chains and advising on employment status for tax purposes, the impact of the off-payroll worker rules (IR35), the agency legislation and managed service company legislation
  • Advising clients on the employment tax treatment of termination payments, including the impact of the rules on post-employment notice pay
  • Liaising and negotiating with HMRC, including employer disclosures and HMRC compliance reviews
  • Supporting employers to implement and review the employment tax effectiveness of salary sacrifice arrangements
  • Advising on UK employment tax obligations in relation to mobile workers, including short-term business visitors and non-resident directors
  • Supporting organisations to strengthen pay governance process, including payroll processes and compliance with National Minimum Wage and Holiday Pay regulations
  • Helping organisations to understand and meet their obligations under the Construction Industry Scheme

My Clients

  • Large corporates
  • Professional service firms
  • Clients from the asset management, insurance, banking and fintech sectors
  • Owner managed businesses
  • Charities
  • Retail
  • Construction businesses