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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

Economy explainers: what is payrolling of benefits?
  • Helpsheets and support
  • 07 Nov 2025
ICAEW’s Tax Faculty explains the government’s plans to mandate the reporting of income tax and class 1A national insurance contributions (NICs) for most benefits in kind (BIKs) through pay as you earn (PAYE) in real time information (RTI).
Exclusive Calculating benefits-in-kind
  • Helpsheets and support
  • 05 Nov 2025
FAQ about how to calculate the calculate the benefit-in-kind on the private use by a client, of a helicopter, owned and given by the manager of a successful manufacturing company.
Tax payments and repayments: Taxpayers fail to recover loan charge payments to HMRC
  • Helpsheets and support
  • 01 Oct 2025
The Upper Tribunal (UT) has found that taxpayers who used the Disguised Remuneration Repayment Scheme were not entitled to a refund, as HMRC would have had power to recover the amounts...
Exclusive Classification of double cab pick-up vehicles
  • Helpsheets and support
  • 01 Aug 2025
FAQ on changes to the rules around classification of double cab pick-up vehicles, and whether they are classified as a car or van for capital allowances and benefit in kind purposes.
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Company car tax

Tax news in brief 14 October 2025
  • Article
  • 14 Oct 2025
Highlights from the broader tax news for the week ending 14 October 2025, including: an update on HMRC’s service performance; and guidance on the treatment of cryptoasset exchange traded notes.
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 29 May 2024
  • Article
  • 29 May 2024
Highlights from the broader tax news for the week ending 29 May 2024, including: new advisory fuel rates; an issue affecting non-resident companies filing tax returns; and an update on refunds of voluntary Class 2 NIC.
Tax news in brief 24 April 2024
  • Article
  • 24 Apr 2024
Highlights from the broader tax news for the week ending 24 April 2024, including: HMRC guidance on the tax rules for travel costs for flexible and hybrid workers; an update on how to obtain details of overlap profits; a new option for complaining about HMRC; and updated VAT road fuel scale charges.
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IR35

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.
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).
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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

Tax news in brief 4 November 2025
  • Article
  • 04 Nov 2025
Highlights from the broader tax news for the week ending 4 November 2025, including: improvements to HMRC’s MTD software choices tool; and new tax exemptions for compensation payments made to postmasters.
NICs for LLPs: a policy that risks shrinking the tax base, not growing it
  • Article
  • 30 Oct 2025
This week I wrote to the Chancellor of the Exchequer to express ICAEW’s concern about reports that the government may apply a charge equivalent to employer national insurance contributions (NICs) to members of limited liability partnerships (LLPs).
ICAEW calls for clarity on LLP NICs rumours
  • Article
  • 27 Oct 2025
Recent newspaper reports suggest that the Chancellor is considering changing the treatment of LLPs for NICs purposes.
Exclusive NIC developments for internationally mobile employees
  • Article
  • 24 Oct 2025
Adelle Greenwood picks out the key points from long-awaited HMRC guidance on national insurance contributions (NIC) for internationally or globally mobile employees.
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PAYE and RTI

Economy explainers: what is payrolling of benefits?
  • Helpsheets and support
  • 07 Nov 2025
ICAEW’s Tax Faculty explains the government’s plans to mandate the reporting of income tax and class 1A national insurance contributions (NICs) for most benefits in kind (BIKs) through pay as you earn (PAYE) in real time information (RTI).
Appeals dismissed on PAYE and employer NICs
  • Helpsheets and support
  • 01 Nov 2025
The First-tier Tribunal (FTT) has found that money did not have to be at an employee’s absolute disposal to be classed as earnings for income tax and national insurance contributions (NIC) purposes under the definitions in the legislation...
Exclusive NIC developments for internationally mobile employees
  • Article
  • 24 Oct 2025
Adelle Greenwood picks out the key points from long-awaited HMRC guidance on national insurance contributions (NIC) for internationally or globally mobile employees.
Government deficit hits £100bn in the first half of the financial year
  • Article
  • 22 Oct 2025
Revisions and corrections help reduce the budget overrun to £7bn for the six months to September 2025, but the outlook remains bleak.
Tax news in brief 21 October 2025
  • Article
  • 21 Oct 2025
Highlights from the broader tax news for the week ending 21 October 2025, including: an update on the new R&D expert panel; and a reminder from HMRC on how to use the new self-assessment reactivation telephone service.
Student loan repayments and payrolled benefits
  • Article
  • 21 Oct 2025
ICAEW is reminding taxpayers to complete a new box on their 2024/25 income tax self assessment (ITSA) tax return where their employment income includes payrolled benefits in kind (BIKs) and they make student loan repayments.
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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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