Displaying 1-30 of 80 results
Exclusive
TAX FACULTY
NIC developments for internationally mobile employees
- Oct 2025
- ICAEW
- Taxline
Adelle Greenwood picks out the key points from long-awaited HMRC guidance on national insurance contributions (NIC) for internationally or globally mobile employees.
INSIGHTS VIEWPOINT
Government deficit hits £100bn in the first half of the financial year
- Oct 2025
- ICAEW Insights
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
- Oct 2025
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
Student loan repayments and payrolled benefits
- Oct 2025
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
New process for paying the high income child benefit charge
- Sep 2025
- ICAEW Insights
HMRC’s online service for paying the high income child benefit charge (HICBC) through pay as you earn (PAYE), which was previously announced at the Spring Statement 2025, is now live.
INSIGHTS VIEWPOINT
Public finances turn ugly just as Chancellor needs good news
- Sep 2025
- ICAEW Insights
Weaker receipts than expected combined with prior month corrections resulted in a £12bn year-to-date budget overrun in the August monthly public finances.
INSIGHTS VIEWPOINT
ICAEW CHART
Chart of the week: Employment costs
- Sep 2025
- ICAEW Insights
Our chart this week looks at how employment costs in June 2025 have risen by 4.8% compared with the same month last year, adding to the expense of doing business in the UK.
INSIGHTS VIEWPOINT
Evidence required for all new PAYE claims for pension tax relief
- Sep 2025
- ICAEW Insights
From 1 September 2025, all pay as you earn (PAYE) claims for pension tax relief must be made online or by post and must be supported by evidence from the pension provider or employer.
INSIGHTS VIEWPOINT
New process for reporting PAYE disputes
- Aug 2025
- ICAEW Insights
Employers and agents who wish to report a pay as you earn (PAYE) dispute to HMRC can do so by completing a new online form. The form will replace contact via the helplines and webchat from 31 August 2025.
INSIGHTS VIEWPOINT
Little comfort for Chancellor as public finances stay in line
- Aug 2025
- ICAEW Insights
Borrowing to fund the deficit in the first four months of the financial year of £60bn was in line with expectations.
INSIGHTS VIEWPOINT
Single-director companies and the employment allowance
- Jul 2025
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
Boost from April tax rises absorbed by higher spending
- May 2025
- ICAEW Insights
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.
INSIGHTS VIEWPOINT
HMRC launches agent query resolution service form
- May 2025
- ICAEW Insights
HMRC’s personal tax query resolution service, which launched on 31 March 2025 allowing agents to escalate unresolved self assessment and individual pay as you earn queries, can now be accessed via an HMRC form.
INSIGHTS VIEWPOINT
ICAEW welcomes delay to mandatory payrolling of benefits
- May 2025
- ICAEW Insights
The government’s announcement that the introduction of mandatory payrolling of benefits in kind (BIK) has been delayed from 6 April 2026 to 6 April 2027 follows comprehensive feedback from ICAEW and other stakeholders.
INSIGHTS VIEWPOINT
New process and rules for international employees
- Apr 2025
- ICAEW Insights
ICAEW is reminding employers of the changes made from 6 April 2025 to the process for operating pay as you earn (PAYE) for globally mobile or treaty non-resident employees and to overseas workdays relief.
INSIGHTS VIEWPOINT
Public sector net debt more than £95,000 per household
- Apr 2025
- ICAEW Insights
The provisional deficit for the year to March 2025 of £152bn is £21bn more than in 2023/24, and £15bn more than was estimated by the OBR at the time of the Spring Statement 2025.
Tax news in brief 22 April 2025
- Apr 2025
- ICAEW Insights
Highlights from the broader tax news for the week ending 22 April 2025, including: an update on PAYE settlement agreements for 2023/24; and tips from HMRC on protecting data and contacting HMRC by post.
INSIGHTS VIEWPOINT
HMRC to launch new agent query resolution service
- Mar 2025
- ICAEW Insights
HMRC has emailed agents with details of a new resolution service for pay as you earn (PAYE) and self assessment queries that have not been resolved by HMRC’s agent dedicated line or webchat.
INSIGHTS VIEWPOINT
ICAEW has questions for HMRC on mandatory payrolling of benefits
- Feb 2025
- ICAEW Insights
ICAEW believes that clarification is needed regarding 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 in real time.
INSIGHTS VIEWPOINT
Tax relief for pension contributions can be claimed online
- Feb 2025
- ICAEW Insights
Pay as you earn (PAYE) taxpayers who want to claim additional tax relief for contributions to a personal or workplace pension scheme can use a new HMRC online form.
INSIGHTS VIEWPOINT
Check for state pension gaps by 5 April 2025, says HMRC
- Feb 2025
- ICAEW Insights
HMRC is encouraging people to check if they could increase their state pension by making voluntary national insurance (NI) contributions by 5 April 2025.
INSIGHTS VIEWPOINT
Employers won’t need to give HMRC more information
- Jan 2025
- ICAEW Insights
Following feedback from ICAEW, HMRC has confirmed that it is abandoning plans to require employers to provide more detailed information on employees’ hours worked in pay as you earn (PAYE) real time information (RTI) returns.
INSIGHTS VIEWPOINT
HMRC contacts self-employed delivery drivers
- Jan 2025
- ICAEW Insights
Individuals who worked as delivery drivers in 2023/24 and were not paid through pay as you earn should consider registering for self assessment if they have not already done so.
INSIGHTS VIEWPOINT
Claims for job expenses can be made online
- Jan 2025
- ICAEW Insights
The option for an employee to make a pay as you earn (PAYE) claim online for tax relief for employment expenses has been restored.
CHARITY COMMUNITY
Preparing for 2025 budgetary constraints
- Dec 2024
- Kristina Kopic
- Charity Community Newsletter
From 6 April 2025, Employer National Insurance (ER NI) contributions will increase from 13.8% to 15%. While intended to bolster public funds, this measure poses significant challenges for the charity sector, which already operates under financial constraints. This article explores the implications for charities, highlights the sector’s response and offers guidance on how charities can prepare and respond to potential financial difficulties.
INSIGHTS VIEWPOINT
MEMBER INSIGHTS
Member insights: December 2024
- Dec 2024
- ICAEW Insights
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
INSIGHTS VIEWPOINT
Paying workers over the festive period
- Dec 2024
- ICAEW Insights
HMRC has published guidance on applying real time information (RTI) and auto-enrolment rules to working arrangements over the Christmas holidays.
INSIGHTS VIEWPOINT
MEMBER INSIGHTS
Member Insights: October/November 2024
- Nov 2024
- ICAEW Insights
The Autumn Budget met with much criticism by members, with the impact of employers’ national insurance and the national living wage dominating feedback. Meanwhile, announcements on business rates and incentives for growth were conspicuous by their absence.
INSIGHTS VIEWPOINT
Help ICAEW tackle PAYE liabilities and payments discrepancies
- Nov 2024
- ICAEW Insights
ICAEW’s Tax Faculty is asking employers to provide details on a confidential basis of discrepancies between their records and HMRC’s pay as you earn (PAYE) liabilities and payments records.
INSIGHTS VIEWPOINT
National insurance increases for employers announced in Budget
- Oct 2024
- ICAEW Insights
From April 2025, employers will pay national insurance contributions (NIC) on an employee’s earnings above £5,000 at the rate of 15%. The employment allowance will be increased to £10,500 per year to help smaller businesses.
Displaying 1-30 of 80 results
Latest news
The latest news about the UK's tax system brought to you by ICAEW's Tax Faculty.