Employment Income

05 March 2026

Enterprise Management Incentives (EMI) changes from April 2026
Enterprise Management Incentives - changes to the scheme thresholds from April 2026

04 March 2026

The impact of dividend payments on pensionable earnings, share valuation, IHT, NIC and state benefits
Pensionable earnings, share valuation, inheritance tax, National Insurance and state benefits in relation to dividend payments

23 February 2026

Payment by the employer to employees for the use of own car
The taxation of payments made to employees for using their own cars in the course of their duties for the employer

23 February 2026

Fuel provided for company cars for private motoring
Income tax treatment of the provision of fuel for company cars for private motoring

23 February 2026

Motor cars as taxable benefits
Income tax treatment of company cars

09 February 2026

Salary sacrifice reform
The Office for Budget Responsibility (OBR)�s further information on its calculations about the impact of salary sacrifice reform

06 February 2026

Alternative employer finance - SSAS loan backs - what you need to know
What type of pension scheme can make loans to an employer and the requirements that need to be satisfied if a loan back is to be treated as a loan back

02 February 2026

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

28 January 2026

Changes to 2026/27 annual coding notices
Removal of employment expenses/gift aid higher rate relief from 2026/27 notices of coding

06 January 2026

Important update regarding tax refunds
Employee tax refunds

24 December 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 2 January 2026

02 December 2025

Dividend or bonus - an initial look
The factors in the bonus/dividend decision following the announcement of a dividend tax increase

26 November 2025

National Living Wage 2026/27
The new NLW and NMW rates for 2026/27, which have been announced with the NLW increase as anticipated

25 November 2025

New fuel rates for company cars
New fuel rates for company cars applicable from 1 December 2025 until further notice

20 November 2025

Taxpayer fails to avoid tax on bonus received after leaving the UK
A case in which a non-UK resident taxpayer tried to claim, unsuccessfully, that he should not pay UK tax on a �1.24m payment under an employee incentive scheme, which was made in the part of the split tax year after he had left the UK

17 November 2025

HMRC issue tax fraud warning for employment agencies and employers
HMRC�s briefing, which explains new fraudulent models which are being marketed to employers and recruitment agencies offering �cheaper� payroll services involving tax credits to reduce liabilities for employers

13 November 2025

Recent changes announced that have an impact on shares schemes and other Employment Related Securities
HMRC�s latest Employment Related Securities bulletin

28 October 2025

Self-employment v employment
The Resolution Foundation�s proposals on how the self-employed should be taxed

02 October 2025

Economic labour market status of individuals aged 50 and over - latest statistics
The latest DWP publication showing the trends over time in the economic labour market status of individuals aged 50 and over

23 September 2025

Salary sacrifice or direct pension contribution?
Whether it will be advantageous for a pension contribution to be made via salary/bonus sacrifice or directly by the employee concerned

19 September 2025

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

17 September 2025

A recent case over image rights lost by a taxpayer
A case in which a former cricket player lost his appeal against income tax assessments for sponsorship payments channelled through his company