Tax and deductions from pay

New and updated

• Lorraine Kelly defeats HMRC at IR35 tax tribunal

  Date:

  21 March 2019

  Type:

  News

  The television presenter Lorraine Kelly has defeated HMRC at an IR35 tax tribunal after successfully appealing a tax bill of £1.2 million.

• Consultation on off-payroll working rules (IR35) for the private sector from April 2020

  Type:

  Consultations

  The Government consults on proposals to implement the reforms to the off-payroll working rules (IR35) for the private sector from April 2020.

• Pay As You Earn

  Type:

  Employment law manual

  Updated to include information on a further government consultation on off-payroll working in the private sector.

• HMRC reveals private-sector off-payroll working changes

  Date:

  7 March 2019

  Type:

  News

  Her Majesty's Revenue & Customs (HMRC) has unveiled a series of reforms to off-payroll working in the private sector, following changes that were made to the use of contractors in the public sector.

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to include revised advisory fuel rates, effective from 1 March 2019.

• Lower earnings limit for national insurance contributions increases

  Type:

  Legal timetable

  The lower earnings limit for primary Class 1 national insurance contributions increases.

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

  Updated to reflect that the tables used to determine the amount of earnings arrestments payable in Scotland, and the protected earnings figure, are revised from 6 April 2019.

• Consultation on draft guidance in relation to the tax exemption for workplace electric charging facilities

  Type:

  Consultations

  Updated to include a reference to the Government's response to the consultation.

• Consultation on taxation of self-funded work-related training

  Type:

  Consultations

  Updated to include a reference to the Government's response to the consultation.

• Consultation on changes to intermediaries legislation (IR35) for the private sector

  Type:

  Consultations

  Updated to include a reference to the Government's response to the consultation.