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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

Employers have until 6 July to file P11Ds for 2024/25
  • Article
  • 13 Jun 2025
ICAEW’s Tax Faculty reminds employers of the deadline to file forms P11D and P11D(b) and explains how to correct errors.
ICAEW comments on new R&D tax relief clearance processes
  • Article
  • 30 May 2025
The proposed clearance regimes for research and development (R&D) tax relief set out in HMRC’s consultation need to provide material benefits to claimants, says ICAEW.
Tax news in brief 27 May 2025
  • Article
  • 27 May 2025
Highlights from the broader tax news for the week ending 27 May 2025, including: new HMRC calculators to help with claiming creative industry tax reliefs; and an update from HMRC on the new independent review of the loan charge.
Mercer - your one-stop-shop for employee benefits Mercer's experts can help you create cost-effective benefits packages that engage current employees and attract the talented people you need for future growth.
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Company car tax

Tax news in brief 27 May 2025
  • Article
  • 27 May 2025
Highlights from the broader tax news for the week ending 27 May 2025, including: new HMRC calculators to help with claiming creative industry tax reliefs; and an update from HMRC on the new independent review of the loan charge.
Tax news in brief 26 February 2025
  • Article
  • 25 Feb 2025
Highlights from the broader tax news for the week ending 26 February 2025, including: a new feature in the agent services account (ASA); and an opinion from the general anti-abuse rule (GAAR) advisory panel on inheritance tax (IHT) arrangements.
Tax news in brief 27 November 2024
  • Article
  • 26 Nov 2024
Highlights from the broader tax news for the week ending 27 November 2024, including: updated HMRC advisory fuel rates; new HMRC guidance on Pillar 2; and developments with regard to land transaction tax.
Tax news in brief 5 June 2024
  • Article
  • 05 Jun 2024
Highlights from the broader tax news for the week ending 5 June 2024, including: HMRC publishes guidance on the abolition of multiple dwellings relief; an update on the VAT refund scheme for museums and galleries; and the Scottish visitor levy has been passed.
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IR35

VAT: Mini umbrella company fraud
  • Helpsheets and support
  • 03 Jul 2025
Impact Contracting Solutions Limited (ICSL) pooled the services of some 3,300 mini umbrella companies (MUCs), which supplied labour. HMRC considered that the arrangements between ICSL and the MUCs were contrived...
Tax news in brief 7 May 2025
  • Article
  • 06 May 2025
Highlights from the broader tax news for the week ending 6 May 2025, including: a HMRC one-to-many campaign focusing on wealthy individuals; and new and updated tools from HMRC.
Government announces raft of tax simplification measures
  • Article
  • 29 Apr 2025
ICAEW’s Tax Faculty provides a summary of the key measures announced by the government on 28 April 2025 as part of a tax administration and simplification update, including a welcome delay to plans for mandatory payrolling of benefits in kind (BIK).
IR35 and employment tax status: where are we now?
  • Webinar
  • 29 Apr 2025
This webinar offers a timely refresher on IR35 and off-payroll working, featuring expert insights on personal service companies, umbrella company changes, HMRC updates, and recent case law.
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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

How to fix VAT: strategies for reform
  • Article
  • 21 Jul 2025
Is there hope for a significantly reformed and improved UK VAT in the future or are we restricted to endlessly tinkering with the existing design? A panel discussion at ICAEW’s recent How to Fix VAT Conference explored the options.
Single-director companies and the employment allowance
  • Article
  • 18 Jul 2025
In the second of a series of articles, ICAEW’s Tax Faculty explains how to apply the restriction that prevents so-called “single-director companies" from claiming the national insurance employment allowance.
Class 2 NIC issue to continue until September
  • Article
  • 18 Jul 2025
HMRC is continuing to work on a solution to a problem affecting 2024/25 self assessment tax returns where the person is a sole trader or partner with profits in excess of £12,570.
How to make the employment allowance work for you
  • Article
  • 15 Jul 2025
ICAEW’s Tax Faculty explains how the employment allowance can reduce an employer’s liability to national insurance contributions (NIC) by up to £10,500 for 2025/26.
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PAYE and RTI

TAXguide 04/25: Making Tax Digital for income tax – questions from 2025 webinars
  • Technical release
  • 17 Jul 2025
This TAXguide sets out the answers to various questions raised at MTDtalk on 2 June 2025 and Tax in Practice on 1 July 2025. It does not answer every question raised as some were similar, but seeks to group the responses by theme.
Business confidence collapse sparks push for Autumn Budget relief
  • Article
  • 10 Jul 2025
UK business confidence drops to new three-year low amid tax and trade turmoil, with exporters’ sentiment into negative territory for first time since 2022, finds ICAEW survey.
Paying tax outside self assessment
  • Transcript
  • 02 Jul 2025
Simple assessment and real-time reporting for capital gains tax (CGT) are two ways for HMRC and taxpayers to sidestep self assessment for income and gains.
TAXguide 03/25: Payroll and reward update webinar Q&As
  • Technical release
  • 20 Jun 2025
Answers are provided in this TAXguide to questions asked in ICAEW's payroll and reward update webinar.
Boost from April tax rises absorbed by higher spending
  • Article
  • 23 May 2025
The provisional deficit for April 2025 of £20.2bn was £1.0bn higher than the same month last year as the rise in employer national insurance was not enough to fully offset increases in public spending and investment.
Tolley's national insurance contributions, 2025-26
  • Library book
  • 23 May 2025
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.
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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.

Watch a Tax Faculty webinar

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

You can register for Tax Faculty webinars by visiting our events page.
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