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National Insurance


22 October 2026
HMRC's latest guidance on inheritance tax on pensions, Simple Assessment and National Insurance refunds
Inheritance tax on pensions, Simple Assessment, and National Insurance refunds

10 September 2026
Class 3 NIC
The purposes and rates of Class 3 National Insurance contributions (NICs)

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

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