National Insurance

15 November 2024

Changes to the National Insurance contributions (NICs) and the Employment Allowance from 6 April 2025
The decrease in the the NICs Secondary Threshold, consequences for the incorporation decision of the increase in employer NICs

14 November 2024

The HMRC app - a request from HMRC
The HMRC app, which HMRC is urging people to use

07 November 2024

Sole trade/partnership versus limited company - Autumn Budget 2024 consequences of the increase in employer NICs
The consequences for the incorporation decision of the increase in employer NICs

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

18 October 2024

Employer's National Insurance Contributions and the Budget
Employer’s National Insurance Contributions (NICs), which it is looking increasingly likely will be increased in the Budget. It looks an easy revenue-raiser, but is it?

10 October 2024

Class 1 NIC - an outline
The purposes of Class 1 NIC and how it is charged

07 October 2024

Salary sacrifice and pension contributions
The various points to be aware of in relation to salary sacrifice

30 September 2024

Reducing exposure to the 45 per cent rate
The 45% rate of tax. It should be a spur for affected couples to ensure they are taking full advantage of both of their allowances and lower rate tax bands, and all available reliefs