Employment Income

17 April 2024

IR35: HMRC wins against TV presenter Neil McCann
The case of Sky soccer presenter Neil McCann, who lost his IR35 appeal against HMRC at the Upper Tribunal

11 April 2024

Rates, allowances and limits for National Insurance
HMRC’s summary of rates, allowances and limits for National Insurance for 2024/25

26 March 2024

National Minimum Wage and National Living Wage - an overview
The National Minimum Wage and National Living Wage, current levels and entitlement, and the Real Living Wage

28 February 2024

HMRC withdraws advance assurance on redundancy payments
HMRC’s announcement that it is no longer going to provide employers and their advisers with advance assurance on the tax treatment of termination and redundancy payments

26 February 2024

New fuel rates for company cars
New fuel rates for company cars applicable from 1 December 2023 until further notice

20 February 2024

Benefits in kind and the ending of P11Ds
The Government’s announcement that it will mandate employers to report and collect income tax and Class 1A National Insurance contributions on employment benefits through payroll software from 6 April 2026

05 February 2024

IR35: HMRC gives up pursuing TV presenter Kaye Adams
The case of Kaye Adams, whose contracts with the BBC have been judged to be outside of IR35 on numerous occasions. HMRC has decided not to appeal the latest decision which found in her favour

17 January 2024

Paying voluntary National Insurance contributions when abroad
HMRC’s guidance on paying voluntary National Insurance for periods abroad

10 January 2024

NIC cuts now in force
The reduction in the employee (primary Class 1) main rate of National Insurance from 12% to 10%, which came into effect from 6 January 2024

08 January 2024

New EU pay-gap rules
A new European directive that aims to close the gender pay gap by increasing pay transparency

04 January 2024

HMRC guidance on claiming a tax refund for work expenses
Claiming a tax refund for work expenses, and new guidance that applies to an agent from 26 February 2024 if they charge fees to submit income tax or PAYE repayment claims on behalf of others and the agent is nominated by them to receive the repayment

27 December 2023

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

19 December 2023

Relevant Motoring Expenditure - impact of recent Upper Tribunal decision on National Insurance contributions
The consequences of HMRC’s loss in the recent Upper Tribunal case of Wilmott Dixon and Laing O’Rourke, which determined that the types of payments that can fall within the definition of Relevant Motoring Expenditure is wider than HMRC’s previous application, and how to claim a repayment

11 December 2023

NIC cuts - the consequences
The consequences of the cuts in employee and self-employed National Insurance (NICs), that have received little attention

08 December 2023

IR35: taxpayer wins against HMRC
The case of Kaye Adams, whose contracts with the BBC have been judged to be outside of IR35

06 December 2023

IR35 rules - additional guidance
How to comply with the reformed off-payroll working rules (IR35), and avoid common mistakes

29 November 2023

Another self-assessment threshold change
Further changes to who needs to file a self-assessment return. For tax year 2023/24, the self-assessment threshold for individuals taxed through PAYE only, will change from £100,000 to £150,000. From the tax year 2024/25, the threshold is being abolished altogether for employees, regardless of their level of earnings

28 November 2023

New fuel rates for company cars
New fuel rates for company cars applicable from 1 December 2023 until further notice

22 November 2023

National Living Wage 2024/25
The new NLW rate for 2024/25, which has been announced at a higher level than originally proposed