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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 Payroll and Rewards Update 2024
  • Webinar
  • 10 Apr 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.
Exclusive Treatment of benefits in kind granted to a business owner's dependant
  • Helpsheets and support
  • 09 Apr 2024
FAQ on the treatment of benefits in kind, where a business owner makes a company car, and company fuel card, available for the private use of his wife.
Exclusive Ways to tackle tax threshold unfairness
  • Article
  • 04 Apr 2024
Patricia Mock and Sally Campbell, co-authors with Bill Dodwell of a recent Tax Law Review Committee discussion paper, consider a range of principles to help inform future tax policy.
Employee share schemes, 9th ed.
  • Library book
  • 22 Feb 2024
This book reviews key issues and techniques involved in establishing and operating share schemes. It includes worked examples to illustrate complex calculations and precedents to assist with implementing and understanding the operation of each scheme.
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Company car tax

Exclusive Taxation of company cars
  • Webinar
  • 28 Feb 2024
This webinar covers the tax issues for both employer and employee when the employer provides their employee with a company car.
Tax news in brief 29 November 2023
  • Article
  • 28 Nov 2023
Highlights from the broader tax news for the week ending 29 November 2023, including: HMRC’s compliance professional standards; VAT group registration delays; advisory fuel rates; and changes to HMRC’s Apprenticeship Levy Manual.
HMRC updates guidance on charging company-provided electric cars
  • Article
  • 26 Sep 2023
HMRC accepts that no taxable benefit arises where an employer reimburses their employee for the cost of charging a company-owned, wholly electric car that is available for private use.
Tax news in brief 30 August 2023
  • Article
  • 29 Aug 2023
Highlights from the broader tax news for the week ending 30 August 2023, including: HMRC service standards; advisory fuel rates; and a new HMRC technical manual.
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IR35

Tax news in brief 20 March 2024
  • Article
  • 19 Mar 2024
Highlights from the broader tax news for the week ending 20 March 2024, including: HMRC’s framework for large businesses; new secondary legislation applying across a range of areas, including the off-payroll rules; maps of investment zones; and updated guidance on genuine HMRC contact.
Government cuts NIC rates again for employees and self-employed at Spring Budget 2024
  • Article
  • 06 Mar 2024
From 6 April 2024, the headline rate of NIC will fall from 10% to 8% for employees, and from 9% to 6% for the self-employed. The government will also consult on how it will abolish Class 2 NIC.
Level of service provided by HMRC at “all-time low” says PAC
  • Article
  • 05 Mar 2024
PAC has recommended more resources for HMRC so that it can meet its service standards. It has found that HMRC’s approach to off-payroll working is deterring legitimate economic activity.
ICAEW suggests changes to offsets under off-payroll working rules
  • Article
  • 26 Feb 2024
A single determination of tax and NIC would simplify the offsetting process. The deemed employer should have the right to appeal against a determination.
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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 finances end financial year in weak position
  • Article
  • 24 Apr 2024
Net debt represents a growing fiscal mortgage of £92,000 per UK household as a difficult financial year comes to a close.
TAXguide 03/24: Payroll rates, allowances and thresholds in 2024/25
  • Technical release
  • 08 Apr 2024
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.
Improved process for paying voluntary NIC for periods abroad
  • Article
  • 02 Apr 2024
A person living or working abroad can apply digitally to pay voluntary NIC to fill gaps in their record.
ICAEW gives five reasons to use the HMRC app
  • Article
  • 28 Mar 2024
Join the 1.2m people a month using HMRC’s app to get tax information, stay up to date with tax payments and more.
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PAYE and RTI

Payroll and rewards updates from ICAEW
  • Article
  • 15 Apr 2024
ICAEW’s Tax Faculty has published a TAXguide on PAYE rates, thresholds and allowances, and produced a webinar on recent changes in employment taxes and related areas.
ICAEW gives five reasons to use the HMRC app
  • Article
  • 28 Mar 2024
Join the 1.2m people a month using HMRC’s app to get tax information, stay up to date with tax payments and more.
Tax news in brief 13 March 2024
  • Article
  • 12 Mar 2024
Highlights from the broader tax news for the week ending 13 March 2024, including: the publication of legislation providing for the Spring Budget NIC cuts; changes made by secondary legislation across a range of areas, including R&D tax relief, PAYE and CIS; new HMRC guidance on ISAs; and the opportunity to claim a refund for Italian VAT paid on goods and services related to Italian business activities.
Outlook for public finances broadly unchanged
  • Article
  • 07 Mar 2024
Chancellor cuts national insurance again but defers difficult decisions on public spending until after the general election.
Non-dom regime replaced by foreign income and gains regime
  • Article
  • 06 Mar 2024
In the Spring Budget, the Chancellor announced that the current remittance basis of taxation will be abolished for UK resident non-domiciled individuals from 6 April 2025 and replaced by a new four-year foreign income and gains (FIG) regime.
A pre-election Budget lacking in rabbits or hats
  • Article
  • 06 Mar 2024
An extension of full expensing to leases is welcome news for businesses in a Budget that delivers nothing unexpected.
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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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