Employment Income

09 February 2026

Salary sacrifice reform
The Office for Budget Responsibility (OBR)’s further information on its calculations about the impact of salary sacrifice reform

06 February 2026

Alternative employer finance - SSAS loan backs - what you need to know
What type of pension scheme can make loans to an employer and the requirements that need to be satisfied if a loan back is to be treated as a loan back

02 February 2026

Tax and NIC rates and thresholds
Tax and National Insurance (NIC) rates and thresholds for 2026/27

28 January 2026

Changes to 2026/27 annual coding notices
Removal of employment expenses/gift aid higher rate relief from 2026/27 notices of coding

06 January 2026

Important update regarding tax refunds
Employee tax refunds

24 December 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 2 January 2026

02 December 2025

Dividend or bonus - an initial look
The factors in the bonus/dividend decision following the announcement of a dividend tax increase

26 November 2025

National Living Wage 2026/27
The new NLW and NMW rates for 2026/27, which have been announced with the NLW increase as anticipated

25 November 2025

New fuel rates for company cars
New fuel rates for company cars applicable from 1 December 2025 until further notice

20 November 2025

Taxpayer fails to avoid tax on bonus received after leaving the UK
A case in which a non-UK resident taxpayer tried to claim, unsuccessfully, that he should not pay UK tax on a £1.24m payment under an employee incentive scheme, which was made in the part of the split tax year after he had left the UK

17 November 2025

HMRC issue tax fraud warning for employment agencies and employers
HMRC’s briefing, which explains new fraudulent models which are being marketed to employers and recruitment agencies offering ‘cheaper’ payroll services involving tax credits to reduce liabilities for employers

13 November 2025

Recent changes announced that have an impact on shares schemes and other Employment Related Securities
HMRC’s latest Employment Related Securities bulletin

28 October 2025

Self-employment v employment
The Resolution Foundation’s proposals on how the self-employed should be taxed

02 October 2025

Economic labour market status of individuals aged 50 and over - latest statistics
The latest DWP publication showing the trends over time in the economic labour market status of individuals aged 50 and over

23 September 2025

Salary sacrifice or direct pension contribution?
Whether it will be advantageous for a pension contribution to be made via salary/bonus sacrifice or directly by the employee concerned

19 September 2025

New umbrella company guidance
PAYE rules for labour supply chains that include umbrella companies from 6 April 2026

17 September 2025

A recent case over image rights lost by a taxpayer
A case in which a former cricket player lost his appeal against income tax assessments for sponsorship payments channelled through his company

26 August 2025

New fuel rates for company cars
New fuel rates for company cars applicable from 1 September 2025 until further notice

22 August 2025

HMRC's latest update for employers
HMRC’s latest guidance for employers, which covers, amongst other things, tax avoidance, tax adviser registration, changes to the Employee Car Ownership Schemes (ECOS), employment related securities, the Employment Rights Bill, changes to Overseas Workday Relief, and Child Benefit

18 August 2025

New umbrella company legislation
HMRC’s new legislation aimed at tackling non-compliance by umbrella companies. The imposition of joint and several liability rules

15 August 2025

Umbrella company fraud - updated guidance
Working through an umbrella company. HMRC’s updated guidance on umbrella company fraud. The imposition of joint and several liability rules

12 August 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 22 August 2025