Additional information on Pay As You Earn for local authority employers, including the reform of the intermediaries legislation (IR35) on off-payroll working in the public sector.
The Government consults on proposals to reform the off-payroll working rules in the public sector.
Updated to include information about changes to the rules on time limits for making good on benefits-in-kind, effective from tax year 2017/18 onwards.
We discuss the key legislative developments affecting employers in 2017, including: gender pay gap reporting; the apprenticeship levy; public-sector exit payments and changes to statutory rates.
The Government consults on the draft Finance Bill 2017.
The Government will launch a call for evidence on the tax treatment of employees' business expenses.
The Government consults on changes to the tax treatment of benefits in kind provided as part of salary sacrifice arrangements.
Updated to include the new national insurance rates and thresholds in force from 6 April 2017.
HR and legal information and guidance relating to national insurance.