National Insurance

26 August 2026

HMRC's latest update for employers
HMRC’s latest guidance for employers, which covers, amongst other things, tax avoidance, mandatory payrolling of benefits in kind, mileage payments, tackling lower value tax debts, aligning National Insurance contributions recovery time limits with income tax, voluntary National Insurance contributions abroad and low earner’s pension payments

02 July 2026

Voluntary NICs - HMRC call for evidence on their design and operation
Voluntary NICs, what they are and the Government’s call for evidence to gather views on how the system is working and how it can be improved

01 July 2026

The Employment Allowance
The Employment Allowance and HMRC’s statistics on its take up in 2025/26

25 June 2026

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

24 June 2026

HMRC update about voluntary NICs for time spent abroad
Changes to voluntary NICs for time spent abroad

27 April 2026

Reducing exposure to the 45% 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

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

17 April 2026

2026/27 Profit Extraction for shareholding directors (Part 2)
Tax efficient profit extraction “rules of thumb” for basic, higher and additional rate taxpaying shareholding directors

15 April 2026

2026/27 Profit Extraction for shareholding directors (Part 1)
Consider salary first when thinking about profit extraction strategy

18 March 2026

Class 1A NIC
What is chargeable to Class 1A NIC?

13 March 2026

Class 4 NIC - an outline
The purposes and rates of Class 4 National Insurance contributions (NICs)

13 March 2026

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

13 March 2026

National Insurance - an outline
The scope of National Insurance contributions

13 March 2026

Class 2 NIC
The purposes and rates of Class 2 National Insurance contributions (NICs)