Updated to include details of the Government's call for evidence on business expenses.
Updated to include information on the Government decision not to implement Class 4 NIC rate increases for self-employed people.
The Government has announced it will scrap plans to increase national insurance payments for the self-employed.
The run-up to April is typically a busy time of year for HR professionals, with new employment legislation due to come into force. 2017 is no exception, with the most significant development being the introduction of the gender pay gap reporting duty for larger employers. However, there are a number of other key changes affecting all employers, regardless of their size.
Philip Hammond used the Spring Budget to launch a series of measures aimed at boosting technical skills and productivity and raising tax contributions from workers who are self-employed or who operate through limited companies.
Updated to take into account the Spring Budget 2017 announcement concerning the national insurance employment allowance and illegal working.
HM Revenue and Customs has vigorously denied claims that its new Employment Status Service tool is unreliable and inaccurate.
The Government will consult on the tax treatment of employer-provided living accommodation.
HR and legal information and guidance relating to tax and deductions from pay.