Employment Income

15 April 2025

FCA update on PISCES and pre-application support
HMRC’s policy paper on the tax implications for companies and employees in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025

04 April 2025

Disguised Remuneration Loan Charge - call for evidence published
An independent review into the Loan Charge, which was launched on 23 January. A call for evidence has now been published

03 April 2025

Tax implications re employees trading their shares on PISCES
HMRC’s policy paper on the tax implications for companies and employees in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025

02 April 2025

National Living Wage increases from 1 April 2025
The new National Living Wage and National Minimum Wage rates for 2025/26, which apply from 1 April 2025

25 March 2025

IR35: taxpayer loses against HMRC again
The case of Sky Sports pundit, Phil Thompson, whose contracts with Sky have again been judged to be caught by IR35

25 March 2025

Changes to company size thresholds
The forthcoming changes to company size thresholds, and the impacts on corporate investment and on IR35

10 March 2025

Impacts of the 2021 off-payroll working rules (IR35) reform - updated stats from HMRC
HMRC’s updated estimates of the impact of the 2021 off-payroll working rules reform on the private and voluntary sectors

06 March 2025

Consultation outcome re umbrella companies - an update
The Government’s latest update regarding improved regulation of umbrella companies

27 February 2025

The impact of small company threshold changes on IR35 burdens
Off-payroll working rules (IR35) and thresholds changes that mean some medium-sized companies will, at some point in the future, become small companies, and therefore, no longer have to decide on a worker’s IR35 status

25 February 2025

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

18 February 2025

Changes to employer National Insurance (NIC), employment expenses and the official rate of interest - HMRC's latest update
HMRC’s latest guidance, which covers changes to employer NIC, employment expenses and the official rate of interest

10 February 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 21 February 2025

07 February 2025

HMRC urges companies against involvement in corporation tax avoidance scheme
HMRC warning regarding involvement with “The “Partnership Model” scheme

03 February 2025

Tax and NIC rates and thresholds
Tax and National Insurance (NIC) rates and thresholds for 2025/26

30 January 2025

IR35 case sees worker receive almost £37K in employer NI deductions
A recent Employment Tribunal ruling, in which a judge has ruled that Michelle Appiah should receive £36,798.40 in unlawful deductions of employers' National Insurance (NI) and £28.25 in Apprenticeship Levy

30 January 2025

Employment allowance - an update
How claiming employment allowance has changed

29 January 2025

HMRC wins Bryan Robson IR35 case
The case of former football player who has lost part of his IR35 appeal over personal appearance payments worth £300k a year as an ambassador for Manchester United Football Club

27 January 2025

Disguised Remuneration Loan Charge - review launched
An independent review into the Loan Charge, which was launched on 23 January

20 January 2025

Double cab pickups, Research and Development and employment expenses - HMRC's latest update
HMRC's latest guidance, which covers double cab pickups, Research and Development and employment expenses

09 January 2025

Salary sacrifice traps highlighted by a recent tax case
A recent First-tier Tribunal (FTT) case in which the employer company failed to show reasonable care

23 December 2024

Earnings and employment statistics
Monthly estimates of payrolled employees and their pay from HMRC’s Pay As You Earn (PAYE) Real Time Information (RTI) data

19 December 2024

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

06 December 2024

How recent Budget changes affect the company car choice
Upcoming changes affecting company cars that businesses need to be aware of before signing up for new vehicles

28 November 2024

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

27 November 2024

New fuel rates for company cars
New fuel rates for company cars applicable from 1 December 2024 until further notice

27 November 2024

Updated guidance to support solicitors working in-house
The Solicitors Regulation Authority (SRA)’s updated guidance to support solicitors working in-house across England and Wales

18 November 2024

Consultation outcome re umbrella companies
The Government’s latest update regarding improved regulation of umbrella companies

14 November 2024

Changes to Share Incentive Plans (SIPs)
Employment related securities changes affecting SIPs, which are consequential to the Neonatal Care (Leave and Pay) Act

11 November 2024

Employee Ownership Trusts and Employee Benefit Trusts
Changes to Employee Ownership Trusts and Employee Benefit Trusts

07 November 2024

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 22 November 2024

04 November 2024

Employer's NICs and Budget timing
Why the increase in employer’s national insurance contributions (NICs) from next April could mean bonus payments are accelerated

30 October 2024

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

30 October 2024

National Living Wage 2025/26
The new NLW and NMW rates for 2025/26, which have been announced at higher levels than had been anticipated

24 October 2024

The latest Real Living Wage increase
The Real Living Wage, which the Living Wage Foundation has announced will increase to £12.60 across the UK and £13.85 in London