Employment Income

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

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

17 October 2024

Salary sacrifice and the National Minimum Wage - new HMRC webinars
How salary sacrifice affects National Minimum Wage

15 October 2024

Share schemes - latest HMRC guidance
Employment related securities (share schemes) which are used to reward, retain or give incentives to employees, including any tax advantages

10 October 2024

New process for employees who claim income tax relief for allowable expenses from HMRC
New evidence requirements for claimants from 14 October 2024

03 October 2024

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

06 September 2024

IR35 - updated HMRC guidance
HMRC’s latest guidance regarding when to apply the off-payroll working rules (IR35) if services are received from a worker through their intermediary

05 September 2024

HMRC wins Stuart Barnes IR35 case on appeal
The case of former rugby player and TV presenter, who has lost his IR35 case at the Upper Tribunal

29 August 2024

A recent umbrella company case fought by HMRC
Umbrella companies, how they work, and a recent case fought by HMRC

28 August 2024

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

14 August 2024

HMRC wins Barry Cowan IR35 case
The case of Sky tennis commentator, Barry Cowan, who has failed to appeal

08 August 2024

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 16 August 2024

07 August 2024

HMRC is changing the way it repays the majority of PAYE taxpayers - a clarification from HMRC
The process for employees to claim their tax repayments, which HMRC has announced will change from 31 May 2024. HMRC published a clarification on 6 August that the changes are for taxpayers who are eligible for BACS refunds

01 August 2024

Share schemes - new HMRC guidance on dividend income and capital gains
When dividend income can be earned without paying tax, how selling or disposing of shares through tax-advantaged schemes impacts capital gains tax and ways to report dividends and capital gains

01 August 2024

Changes to the Minimum Wage
Changes the Government is making to the Minimum Wage

24 July 2024

HMRC no longer issuing automatic PAYE refunds - employees need to be made aware of this change
HMRC's impact assessment covering this change, which means that, if an employee receives a form P800 showing that a tax refund is due, but takes no action, they will no longer receive an automatically generated Payable Order. And the help available to those who cannot engage digitally

15 July 2024

HMRC warning for employment agencies using umbrella companies
Warning for employment agencies using umbrella companies, in HMRC’s Spotlight 64, which highlights signs that employment and recruitment agencies should look out for which may indicate an umbrella company is operating a tax avoidance scheme

10 July 2024

Employee Share Scheme statistics
HMRC's latest statistics on the tax-advantaged Employee Share Schemes