Employment Income

07 August 2026

IR35 - taxpayer wins against HMRC in important long-running case
The case of Professional Game Match Officials Limited (PGMOL), whose contracts with match referees have again been judged not to be caught by IR35

05 August 2026

Company car and fuel benefits in kind and latest statistics
Company car and fuel benefits in kind offered by employers and HMRC’s latest statistics on these benefits in kind

22 July 2026

Mandatory reporting of benefits in kind in Real Time Information (RTI) from April 2027
Mandatory payrolling of benefits in kind – HMRC update

01 July 2026

The Employment Allowance
The Employment Allowance and HMRC’s statistics on its take up in 2025/26

29 June 2026

Timing of self-assessment payments - new HMRC consultation
Self-assessment payment timing and new consultation published by HMRC

22 June 2026

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

22 June 2026

Mandatory payrolling of benefits in kind to launch in phases
Mandatory payrolling of benefits in kind – HMRC update

19 June 2026

The automatic pensions top-up payment for low-income earners
The new pension top-up payment scheme designed to benefit low-income workers and issues highlighted by the LITRG

17 June 2026

Payment by the employer to employees for the use of own car
The taxation of payments made to employees for using their own cars in the course of their duties for the employer

03 June 2026

Employee Ownership Trusts - CGT relief reduction
Changes to Employee Ownership Trusts and Employee Benefit Trusts

26 May 2026

Motor cars as taxable benefits
Income tax treatment of company cars

22 May 2026

Fuel provided for company cars for private motoring
Income tax treatment of the provision of fuel for company cars for private motoring

20 May 2026

Tax fraud warning about 'Bills of Exchange' schemes
‘Bills of Exchange’ schemes which are being promoted as alternative ways of paying HMRC liabilities

20 April 2026

HMRC's latest update for employers
HMRC’s latest guidance for employers, which covers, amongst other things, homeworking expenses, workplace benefits relief, Enterprise Management Incentives, voluntary National Insurance contributions abroad and Child Benefit

13 April 2026

National Minimum Wage and National Living Wage - an overview
The National Minimum Wage and National Living Wage, current levels and entitlement, and the Real Living Wage

08 April 2026

Mileage rates review
A review of approved mileage rates – for drivers who claim motoring expenses

05 March 2026

Enterprise Management Incentives (EMI) changes from April 2026
Enterprise Management Incentives - changes to the scheme thresholds from April 2026

04 March 2026

The impact of dividend payments on pensionable earnings, share valuation, IHT, NIC and state benefits
Pensionable earnings, share valuation, inheritance tax, National Insurance and state benefits in relation to dividend payments