National Insurance

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)

02 February 2026

Tax and NIC rates and thresholds
Tax and National Insurance (NIC) rates and thresholds for 2026/27

27 January 2026

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

07 January 2026

HMRC clarification about salary sacrifice schemes for groceries
Salary sacrifice. HMRC update regarding third-party scheme providers advertising grocery schemes

26 November 2025

Incorrect Class 2 NICs charges - a further update
Issues with Class 2 National Insurance Contributions (NICs), which are expected to be fixed shortly

18 November 2025

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