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National Insurance - articles

Features and articles from ICAEW on National Insurance in the UK tax regime.

CJRS – emerging issues and answers

Caroline Miskin 22-04-2020

Updated 5 May 2020: The Tax Faculty has expanded its popular 'Top 10 things we don't know' article to summarise additional emerging issues about the Coronavirus Job Retention Scheme (CJRS) and the answers that HMRC has provided.

Upcoming changes to tax in April 2020

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Lindsey Wicks Taxline 25-03-2020

Lindsey Wicks looks at the measures set to apply from April 2020, and raises concerns that some still lack clear guidance from HMRC.

COVID-19: Support through the benefits system

Caroline Miskin 24-03-2020

Updated 1 April: ICAEW members may need to help clients, friends or family to access support through the benefits system during the coronavirus outbreak. Benefits may be something on which they would not usually advise. The Tax Faculty has created this basic guide on which benefits to consider, together with sources of support.

Exploring the position of the personal service company

Peter Bickley Taxline 31-01-2020

With the imminent arrival of off-payrolling for the private sector from April 2020, Peter Bickley reflects on whether the prospective new rules will change how businesses engage contractors. He covers IR35 and off-payroll working rules, tax compliance for the personal service company and a working example, as well as further guidance for Tax Faculty members.

Looking ahead at PAYE 2020

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Kate Upcraft Taxline 10-01-2020

Kate Upcraft explains the challenges in preparing payroll for the 2020/21 tax year. She covers off-payroll working, company cars, Employment Allowance and termination payments, among other things.

How do you tax a robot?

Anita Monteith Taxline 09-05-2018

The Tax Faculty's technical lead, Anita Monteith, looks at the tax challenges brought by the increasing use of artificial intelligence and robotic process automation.

Employment taxes – what’s new for 2018/19?

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Sarah Bradford Taxline 19-02-2018

Sarah Bradford of Writetax Ltd explains some of the April 2018 employment tax changes that employers and advisers need to know about, including termination payments, company cars, student loans and P11D changes

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