Employment Income

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

23 February 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

23 February 2026

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

23 February 2026

Motor cars as taxable benefits
Income tax treatment of company cars

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