Exclusive
Read more
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.
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.
Benefits and expenses
Budget 25: Do the tax changes meet the tenets?
- Podcast
- 01 Dec 2025
In this episode, we rate the Budget against ICAEW’s ten tenets for a better tax system, focusing on the government’s decision to freeze the personal allowance and tax thresholds for an additional three years, the new tax on electric vehicles and changes to the NIC treatment of salary sacrificed pension contributions.
Budget: Key changes to income tax administration, payments and penalties
- Article
- 27 Nov 2025
Easements for Making Tax Digital (MTD) for income tax, penalty reform announcements and changes to self assessment payments.
Budget: NIC saving on salary sacrifice pension contributions capped
- Article
- 26 Nov 2025
At the Autumn Budget 2025, the government announced that employers and employees will be required to pay national insurance contributions (NIC) from April 2029 if the amount of salary sacrificed for pension contributions exceeds £2,000.
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).
Company car tax
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 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.
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).
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.
Find out more National insurance
Budget: NIC saving on salary sacrifice pension contributions capped
- Article
- 26 Nov 2025
At the Autumn Budget 2025, the government announced that employers and employees will be required to pay national insurance contributions (NIC) from April 2029 if the amount of salary sacrificed for pension contributions exceeds £2,000.
Public finances continue to disappoint ahead of the Budget
- Article
- 24 Nov 2025
The cumulative budget overrun has widened from £7bn to £10bn in seven months, reveals latest data from the Office for National Statistics.
Tax return class 2 NIC issue is resolved, says HMRC
- Article
- 20 Nov 2025
HMRC has confirmed that SA302 tax calculations for 2024/25 issued since 29 September 2025 will show the correct class 2 national insurance contributions (NIC). This follows a fix implemented by HMRC on 27 and 28 September 2025.
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.
PAYE and RTI
Public finances continue to disappoint ahead of the Budget
- Article
- 24 Nov 2025
The cumulative budget overrun has widened from £7bn to £10bn in seven months, reveals latest data from the Office for National Statistics.
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
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.
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.
Register now You can register for Tax Faculty webinars by visiting our events page.