Tax and deductions from pay

New and updated

• Type:

  Employment law manual

  Basic pay and benefits

  Updated to include revised advisory fuel rates, effective from 1 December 2020.

• Type:

  FAQs

  Do employers have to pay national insurance contributions for furloughed employees?

• Date:

  11 November 2020

  Type:

  Commentary and analysis

  Employment law: Seven key tasks for HR in 2021

  2020 was the year that HR was required to react to the unexpected, but it's now time to plan for the known challenges in the coming year. We look at what HR can do to prepare for 2021.

• Type:

  Legal timetable

  HMRC given power to recover tax from parties other than employer in off-payroll working arrangements

  To encourage compliance with the IR35 rules, the Regulations enable HM Revenue and Customs (HMRC) to recover tax from other parties within the labour supply chain where the employer has failed to deduct income tax from payments made to an off-payroll worker.

• Type:

  Consultations

  Call for evidence on tackling disguised remuneration tax avoidance

  The Government launches a call for evidence on tackling disguised remuneration tax avoidance schemes.

• Type:

  Consultations

  Consultation on supporting veterans' transition to civilian life through employment

  The Government consults on its proposals to introduce a 12-month national insurance contributions relief scheme for employers of veterans.

• Type:

  Employment law manual

  Pay As You Earn

  Updated to include a reference to a consultation on proposed NIC relief for employers of armed forces veterans, which the Government published on 21 July 2020.

• Date:

  17 July 2020

  Type:

  News

  We cannot delay IR35 reforms any further, government says

  There should be no further delay in addressing the long-standing 'unfairness' of contractors paying less tax than employees in situations where their work should be classified as an employment relationship, the government has said.

• Date:

  2 July 2020

  Type:

  News

  IR35 changes will go ahead in April 2021

  The changes to off-payroll working rules in the private sector, known as IR35, will go ahead in April 2021 after MPs voted against an amendment to delay them for at least two years.

• Date:

  20 May 2020

  Type:

  News

  Proposed delay to IR35 fails to gain support

  A proposed delay to the extension of IR35 rules to the private sector has failed to gain support in parliament.