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Employment taxes

Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.

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Exclusive

Payroll and Rewards Update 2024

This webinar from the Tax Faculty will provide an update on all the recent and upcoming changes to payroll, rewards and employment taxes in 2024/25.
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TAXguide 03/24: Payroll rates, allowances and thresholds in 2024/25

PAYE rates, thresholds, allowances, etc for employers in 2024/25 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
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Benefits and expenses

Exclusive Frequently asked questions on tax - September 2026
  • Helpsheets and support
  • 09 Sep 2026
Tax FAQs for September 2026, covering the whether the covering the cost of physiotherapy for a workplace injury counts as a benefit in kind and whether to trust a website link in a letter claiming to be from HMRC, and asking for sensitive information.
Government publishes draft Finance Bill legislation
  • Article
  • 14 Jul 2026
The government has published draft legislation confirming several policy announcements made at tax update 2026 and earlier, as well as new consultations on a range of areas, including the taxation of predevelopment costs.
Plans for mandatory payrolling of benefits in kind revised
  • Article
  • 16 Jun 2026
Only company car, van, fuel and medical benefits in kind (BIK) will be subject to mandatory payrolling from April 2027, with most other benefits not coming within scope until April 2028.
101 employer and employee tax tips, 2026/27
  • Library book
  • 25 May 2026
A collection of tax planning tips aimed at employers and employees. The author covers various exemptions and reliefs which are available to employees, and strategies for tax-efficient remuneration.
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Company car tax

Tax news in brief 2 September 2026
  • Article
  • 02 Sep 2026
Highlights from the broader tax news for the two weeks ending 2 September 2026, including ICAEW’s response to the government’s consultation on HMRC’s use of data on interest income and card sales.
Tax news in brief 26 May 2026
  • Article
  • 26 May 2026
Highlights from the broader tax news for the week ending 26 May 2026, including the introduction of an income tax exemption for kinship allowances.
101 employer and employee tax tips, 2026/27
  • Library book
  • 25 May 2026
A collection of tax planning tips aimed at employers and employees. The author covers various exemptions and reliefs which are available to employees, and strategies for tax-efficient remuneration.
Tax news in brief 3 March 2026
  • Article
  • 03 Mar 2026
Highlights from the broader tax news for the week ending 3 March 2026, including: new advisory fuel rates; and updated guidance from HMRC on the definition of research and development (R&D) for tax purposes.
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IR35

Prepare for 2026/27: Employers
  • Article
  • 03 Feb 2026
In the first of a series of articles looking ahead to 2026/27, the Tax Faculty highlights five changes affecting employers from April 2026 including new rules for supply chains and increases in the national minimum wage (NMW).
Tax news in brief 7 October 2025
  • Article
  • 08 Oct 2025
Highlights from the broader tax news for the week ending 7 October 2025, including: an update on testing of Making Tax Digital (MTD) for income tax; and the publication of new HMRC guidance on umbrella companies and residence.
Review supply chains for mini umbrella companies, says HMRC
  • Article
  • 15 Sep 2025
HMRC is writing to employment businesses and recruitment agencies to ask them to check for and remove any mini umbrella companies (MUCs) from their supply chains.
Tax news in brief 17 June 2025
  • Article
  • 17 Jun 2025
Highlights from the broader tax news for the week ending 17 June 2025, including: the government’s tax policy making principles; and HMRC’s latest Spotlight, covering umbrella companies.
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Join the Tax Faculty

The Tax Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
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National insurance

Globally mobile employees can be excluded from mandatory payrolling
  • Article
  • 17 Sep 2026
HMRC has announced that employers may exclude globally mobile employees (GME) from mandatory payrolling of benefits in kind (BIK) and has confirmed the class 1A national insurance contributions (NIC) position for voluntary payrolling.
Self-employed taxpayers warned of class 2 NIC issue
  • Article
  • 28 Jul 2026
HMRC has explained how it intends to deal with a class 2 national insurance contributions (NIC) issue that may have left approximately 800,000 taxpayers with gaps in their NIC record.
ONS data revisions see UK deficit fall by £5bn
  • Article
  • 21 Jul 2026
Public sector finance data for June offers positive news for incoming Chancellor John Healey as he searches for money to pay for Andy Burnham’s initial flurry of spending.
UK-India social security agreement comes into effect
  • Article
  • 13 Jul 2026
ICAEW’s Tax Faculty highlights recent social security developments, including the new UK-India double contribution convention (DCC), which came into force on 15 July 2026, and a revision to the rules applying in the European Union (EU).
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PAYE and RTI

Autumn deadlines approach for opting out of the winter fuel payment
  • Article
  • 07 Sep 2026
Pensioners who wish to opt out of receiving the winter fuel payment for winter 2026/27, or the equivalent payment in Scotland, must take action soon, explains ICAEW’s Tax Faculty.
ICAEW cautions against mandating direct debits for VAT and PAYE
  • Article
  • 17 Aug 2026
Requiring payment of VAT and pay as you earn (PAYE) by direct debit is not a suitable measure to tackle late payment and tax debt, says ICAEW in its response to the government’s consultation.
Significant concerns raised over plans for earlier payment of income tax
  • Article
  • 11 Aug 2026
In its response to the government’s consultation on more timely payment of income tax self assessment (ITSA), ICAEW has warned that the policy may overburden employers and cause hardship for taxpayers.
Tolley's national insurance contributions, 2026-27
  • Library book
  • 24 Jul 2026
An annual book summarising law and practice relating to National Insurance, bringing together all relevant legislation, case law and ancillary material. It is arranged by subject, with various aspects being covered in turn. Worked examples, as well as commentary in the form of notes, are included to clarify complex points.
ONS data revisions see UK deficit fall by £5bn
  • Article
  • 21 Jul 2026
Public sector finance data for June offers positive news for incoming Chancellor John Healey as he searches for money to pay for Andy Burnham’s initial flurry of spending.
Individuals encouraged to claim NIC refunds online
  • Article
  • 07 Jul 2026
Individuals who have received a letter from HMRC telling them that they may have overpaid national insurance contributions (NIC) can use a new digital process to apply for a refund.
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Tax by country

A summary of resources available online and in print for taxation across the world, including double tax treaties and local tax guides.

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Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

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