Updated to reflect that the Tax-free Childcare scheme is extended to eligible parents of children under 12, from 14 February 2018.
HMRC collected £819m in additional tax through payroll investigations last year, as it continued to crack down on organisations that wrongly classify workers as self-employed.
Updated to include proposed Scottish income tax rates and bands for 2018/19.
In Hartley and others v King Edward VI College  IRLR 763 SC, the Supreme Court held that, when deducting pay from employees' wages in respect of their participation in strike action on the relevant days, the appropriate daily rate of deduction was one-365th of the employees' annual salary, rather than one-260th as had been applied by the employer.
Updated to include the new car benefit charge and car fuel benefit charge rates in force from 6 April 2018.
Updated to include the new national insurance rates and thresholds in force from 6 April 2018.
HR and legal information and guidance relating to tax and deductions from pay.