Employment Income

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 Ł1.24m 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

05 August 2025

Workplace pension participation and savings trends 2009 - 2024
The DWP’s most recent Workplace pension participation and savings trends of eligible savers Official Statistics: 2009 to 2024

30 July 2025

HMRC publish Transformation Roadmap outlining their vision for a modern tax administration system
HMRC's Roadmap which outlines plans to transform the existing tax and customs administration system into one which is more automated, more focused on self-service, and better set up to get things right first time

25 July 2025

HMRC announces a new PAYE service
A new HMRC service has been announced which is expected to save around 35 million taxpayers time by allowing them to take control of their tax affairs

23 July 2025

A recent tax case lost at the EWHC over employee benefit trust schemes
Employee benefit trusts. The England and Wales High Court (EWHC) case of White and others, in which two independent IT contractors lost their judicial review challenge to the so-called 7A power, used by HMRC to collect unpaid taxes from contractors rather than their end-user employers

18 July 2025

A recent tax case lost at the Court of Appeal over a remuneration trust scheme
Remuneration trusts. The Court of Appeal case of Marlborough DP Ltd

02 July 2025

Latest benefit in kind statistics for company cars and fuel
HMRC’s latest statistics on company car and fuel benefits in kind offered by employers

01 July 2025

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

26 June 2025

HMRC's statistics on the take up of Employment Allowance
Employment Allowance and HMRC’s statistics on its take up in 2024/25

20 June 2025

HMRC's latest update for employers
HMRC’s latest guidance for employers, which covers, amongst other things, pension lump sum reporting, pensions for seasonal staff, NICs for veterans, taxed award schemes, benefits in kind, beneficial loans, tax avoidance, new umbrella company guidance and Child Benefit

12 June 2025

Zero-rate employer NICs for veterans: HMRC evaluation
The results of HMRC’s research on employer NICs relief for the employment of veterans

09 June 2025

HMRC's evaluation of the Employment Allowance
The results of HMRC’s research on the Employment Allowance