Tax and deductions from pay

New and updated

• Income tax rates and allowances

  Type:

  Statutory rates

  Updated to include the new income tax rates and allowances, including Scottish income tax, in force from 6 April 2020.

• Company car taxation

  Type:

  Statutory rates

  Updated to include the new car benefit charge and car fuel benefit charge rates in force from 6 April 2020.

• National insurance

  Type:

  Statutory rates

  Updated to reflect the national insurance contribution rates in force from 6 April 2020.

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to reflect revised tax charges on company cars, vans and fuel benefit, and changes to the rules on employer NICs due on termination payments, effective from 6 April 2020.

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

  Updated to reflect increases to student loan repayment thresholds, effective from 6 April 2020.

• Pay As You Earn

  Type:

  Employment law manual

  Updated to reflect changes to national insurance thresholds, the employment allowance and rules on employer NICs due on termination payments, effective from 6 April 2020.

• National insurance lower earnings limit

  Type:

  Quick reference

  Updated to include the rate of the LEL for 2020/21.

• Compensation - pay and statutory payments

  Type:

  Quick reference

  Updated to take into account an increase in the cap on a week's pay, with effect from 6 April 2020.

• Change to tax treatment of termination payments above £30,000 introduced

  Type:

  Legal timetable

  A new requirement to pay national insurance contributions on termination payments above £30,000 takes effect.

• Reform to intermediaries legislation (IR35) extended to private sector

  Type:

  Legal timetable

  Updated to reflect that the reforms to the IR35 rules in the private sector, which were due to come into force on 6 April 2020, have been delayed until 6 April 2021.