National Insurance

05 November 2025

National Insurance Contribution changes ahead for partnerships and Limited Liability Partnerships?
The low down on how extra NIC on LLPs and Partnerships could work

23 September 2025

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

19 September 2025

New umbrella company guidance
PAYE rules for labour supply chains that include umbrella companies from 6 April 2026

11 September 2025

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

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

22 July 2025

Incorrect Class 2 NI letters to continue until September
HMRC provide update on issues with Class 2 NICs expected to last until September

27 June 2025

Problems with self-employed National Insurance contributions - HMRC update
Class 2 National Insurance contributions and issues with 2024/25 tax assessments

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