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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

5 April deadline for payrolling of benefits
  • Article
  • 10 Mar 2026
Employers who have not previously payrolled benefits in kind (BIK), and are interested in doing so for 2026/27, have until 5 April 2026 to register with HMRC. Payrolling of BIK will become mandatory from 6 April 2027.
Pension magic: how to make the taxman pay for your retirement, 2026/27
  • Library book
  • 01 Mar 2026
This book 'shows you how to build a big retirement pot by enjoying thousands of pounds of extra tax relief on your pension contributions'. Includes sections on pension contribution rules, pension freedom rules, pensions v ISAs, higher-rate taxpayers, auto-enrolment, salary sacrifice pensions, company directors, family pension planning and pension planning for the self-employed and property investors.
Tax news in brief 10 February 2026
  • Article
  • 10 Feb 2026
Highlights from the broader tax news for the week ending 10 February 2026, including: new guidance from HMRC on sharing group structure information; and details of new investment zone tax sites.
Exclusive Registering benefits in kind for payroll
  • Helpsheets and support
  • 09 Feb 2026
FAQ about whether a company considering offering medical benefits to their staff in the 2026/2027 tax year is required to payroll those benefits starting from 5 April 2026.
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Company car tax

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.
Tax news in brief 25 November 2025
  • Article
  • 26 Nov 2025
Highlights from the broader tax news for the week ending 25 November 2025, including: the latest advisory fuel rates; and planned downtime for the agent services account and other HMRC services.
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 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.
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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).
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.
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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

Public budget overrun in February pales compared with what is coming
  • Article
  • 23 Mar 2026
The year-to-date budget overrun jumped to £21bn in February, an unhelpful development for a Chancellor trying to calculate just how much extra she might be able to borrow to bail out households facing large rises in their energy bills.
Return obligation relaxed for short-term business visitors
  • Article
  • 09 Mar 2026
The obligation to report non-tax advantaged employment related securities (ERS) data for short-term business visitors (STBV) has been removed where no UK income tax or national insurance contributions (NIC) would be due.
Exclusive HMRC clarifies tax treatment of deferred remuneration
  • Article
  • 25 Feb 2026
In the second of two articles on deferred remuneration paid to globally mobile or cross-border workers, Adelle Greenwood looks at new HMRC guidance on applying the charge to income tax.
Record January surplus not enough to return public finances to budget
  • Article
  • 23 Feb 2026
Better than expected self-assessment receipts contributed to a fiscal surplus in January, clawing back almost half of the year-to-date budget overrun.
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PAYE and RTI

Discovery assessments upheld on taxpayer who used repayment agent
  • Helpsheets and support
  • 01 Apr 2026
The taxpayer was paid through pay as you earn (PAYE), and wanted to claim employment expenses in excess of what could be included in his PAYE code. He signed up with an online agent who was due to arrange the tax refund for him...
Public budget overrun in February pales compared with what is coming
  • Article
  • 23 Mar 2026
The year-to-date budget overrun jumped to £21bn in February, an unhelpful development for a Chancellor trying to calculate just how much extra she might be able to borrow to bail out households facing large rises in their energy bills.
Close companies face additional reporting requirements
  • Article
  • 20 Mar 2026
Under new government proposals, close companies will have to report details of transactions with participators to HMRC, including the amount, date and details of the recipient for each transaction.
Exclusive HMRC clarifies tax treatment of deferred remuneration
  • Article
  • 25 Feb 2026
In the second of two articles on deferred remuneration paid to globally mobile or cross-border workers, Adelle Greenwood looks at new HMRC guidance on applying the charge to income tax.
Record January surplus not enough to return public finances to budget
  • Article
  • 23 Feb 2026
Better than expected self-assessment receipts contributed to a fiscal surplus in January, clawing back almost half of the year-to-date budget overrun.
Chart of the week: quarterly public sector finances
  • Article
  • 06 Feb 2026
This week’s chart looks at how the government is relying on a strong inflow from self-assessment and employee bonuses to meet its revised fiscal targets for the financial year to March 2026.
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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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