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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
What to know about business and personal taxation
- Helpsheets and support
- 14 Apr 2025
ICAEW's Tax Faculty has answered some key questions on issues concerning business and personal taxation.
MTD quiz: what do you know?
- Article
- 28 Feb 2025
Making Tax Digital for income tax is on its way, but how much do you really know? Test your knowledge with our quiz.
ICAEW has questions for HMRC on mandatory payrolling of benefits
- Article
- 21 Feb 2025
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.
Employee ownership trusts: the tax benefits
- Article
- 18 Feb 2025
While not the primary reason for their creation, employee ownership trusts offer significant tax benefits for existing shareholders and employees alike, as Nick Wright explains.
Company car tax
Tax news in brief 26 February 2025
- Article
- 25 Feb 2025
Highlights from the broader tax news for the week ending 26 February 2025, including: a new feature in the agent services account (ASA); and an opinion from the general anti-abuse rule (GAAR) advisory panel on inheritance tax (IHT) arrangements.
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 5 June 2024
- Article
- 05 Jun 2024
Highlights from the broader tax news for the week ending 5 June 2024, including: HMRC publishes guidance on the abolition of multiple dwellings relief; an update on the VAT refund scheme for museums and galleries; and the Scottish visitor levy has been passed.
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.
IR35
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).
Tax news in brief 16 April 2025
- Article
- 15 Apr 2025
Highlights from the broader tax news for the week ending 16 April 2025, including: an update from the government on the proposed consultation on pre-development costs; and new guidance from HMRC on the off-payroll working rules.
Government takes action on umbrella companies
- Article
- 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
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Find out more National insurance
Tax news in brief 9 April 2025
- Article
- 09 Apr 2025
Highlights from the broader tax news for the week ending 9 April 2025, including: an update on legislation to enact changes announced at the Autumn Statement 2024; and new guidance for agents on Making Tax Digital (MTD) for income tax.
Economic update: key trends ahead of the Spring Statement
- Article
- 24 Mar 2025
The UK economy endured a poor start to 2025 amid January’s financial market turbulence. ICAEW’s Economies Director Suren Thiru discusses the implications.
Public sector finances disappoint ahead of Spring Statement
- Article
- 24 Mar 2025
The shortfall between receipts and public spending reached £132bn in the 11 months to February – and is potentially on track to hit £150bn by the end of the financial year.
Ten tax changes taking effect from April 2025
- Article
- 28 Feb 2025
ICAEW’s Tax Faculty picks out 10 important changes applying from 1 April 2025 for companies and 6 April 2025 for individuals and unincorporated businesses.
PAYE and RTI
ICAEW welcomes delay to mandatory payrolling of benefits
- Article
- 06 May 2025
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.
Exclusive
Get ahead with 2024/25 tax returns
- Article
- 01 May 2025
Are you aware of the key changes to income tax self assessment (ITSA) returns for 2024/25? From the extension of the cash basis to new tax return boxes for cryptoassets, ICAEW’s Tax Faculty provides a guide, and looks ahead to 2025/26.
New process and rules for international employees
- Article
- 25 Apr 2025
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.
Tax news in brief 22 April 2025
- Article
- 23 Apr 2025
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.
Payroll & Reward update 2025
- Webinar
- 07 Apr 2025
This webinar provides an update on all the recent and upcoming changes to payroll, rewards and employment taxes in 2025/26.
Economic update: key trends ahead of the Spring Statement
- Article
- 24 Mar 2025
The UK economy endured a poor start to 2025 amid January’s financial market turbulence. ICAEW’s Economies Director Suren Thiru discusses the implications.
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.
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