Employment Income

12 August 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 22 August 2025

05 August 2025

Workplace pension participation and savings trends 2009 - 2024
The DWP’s most recent Workplace pension participation and savings trends of eligible savers Official Statistics: 2009 to 2024

30 July 2025

HMRC publish Transformation Roadmap outlining their vision for a modern tax administration system
HMRC's Roadmap which outlines plans to transform the existing tax and customs administration system into one which is more automated, more focused on self-service, and better set up to get things right first time

25 July 2025

HMRC announces a new PAYE service
A new HMRC service has been announced which is expected to save around 35 million taxpayers time by allowing them to take control of their tax affairs

23 July 2025

A recent tax case lost at the EWHC over employee benefit trust schemes
Employee benefit trusts. The England and Wales High Court (EWHC) case of White and others, in which two independent IT contractors lost their judicial review challenge to the so-called 7A power, used by HMRC to collect unpaid taxes from contractors rather than their end-user employers

18 July 2025

A recent tax case lost at the Court of Appeal over a remuneration trust scheme
Remuneration trusts. The Court of Appeal case of Marlborough DP Ltd

02 July 2025

Latest benefit in kind statistics for company cars and fuel
HMRC’s latest statistics on company car and fuel benefits in kind offered by employers

01 July 2025

Employee Share Scheme statistics
HMRC’s latest statistics on the tax-advantaged Employee Share Schemes

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

30 May 2025

HMRC evaluation of Employee Ownership Trusts
HMRC’s evaluation of Employee Ownership Trusts, which explores the extent to which availability of tax reliefs incentivise company owners to transition their company to employee ownership

29 May 2025

Salary sacrifice for pensions - HMRC research and analysis
The attitudes and behaviours of employers towards salary sacrifice for pensions

28 May 2025

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

19 May 2025

Tax implications re employees trading their shares on PISCES - an update
HMRC’s policy paper on the tax implications for companies and employees in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025 – which has been updated

14 May 2025

SAYE - new bonus rates
Save As You Earn (SAYE) bonus rates and early leaver rates that apply from 23 May 2025

30 April 2025

Spring Tax Update
The Government’s announcements in its Tax Update Spring 2025

15 April 2025

FCA update on PISCES and pre-application support
HMRC’s policy paper on the tax implications for companies and employees in relation to employees trading their shares on PISCES, a new type of stock market that will be introduced in 2025

04 April 2025

Disguised Remuneration Loan Charge - call for evidence published
An independent review into the Loan Charge, which was launched on 23 January. A call for evidence has now been published

02 April 2025

National Living Wage increases from 1 April 2025
The new National Living Wage and National Minimum Wage rates for 2025/26, which apply from 1 April 2025

25 March 2025

IR35: taxpayer loses against HMRC again
The case of Sky Sports pundit, Phil Thompson, whose contracts with Sky have again been judged to be caught by IR35

25 March 2025

Changes to company size thresholds
The forthcoming changes to company size thresholds, and the impacts on corporate investment and on IR35

10 March 2025

Impacts of the 2021 off-payroll working rules (IR35) reform - updated stats from HMRC
HMRC’s updated estimates of the impact of the 2021 off-payroll working rules reform on the private and voluntary sectors

06 March 2025

Consultation outcome re umbrella companies - an update
The Government’s latest update regarding improved regulation of umbrella companies

27 February 2025

The impact of small company threshold changes on IR35 burdens
Off-payroll working rules (IR35) and thresholds changes that mean some medium-sized companies will, at some point in the future, become small companies, and therefore, no longer have to decide on a worker’s IR35 status

25 February 2025

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

18 February 2025

Changes to employer National Insurance (NIC), employment expenses and the official rate of interest - HMRC's latest update
HMRC’s latest guidance, which covers changes to employer NIC, employment expenses and the official rate of interest