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 June 2021.

• Type:

  Employment law manual

  Pay As You Earn

  Updated to reflect that the National Insurance Contributions Bill will provide for employer NIC relief on pay earned in freeport tax sites, and by ex-armed forces personnel.

• Type:

  How to

  How to comply with the IR35 rules on off-payroll working

  Practical guidance on applying the IR35 rules on off-payroll working, including carrying out a status determination, providing a status determination statement (SDS) and implementing a process to respond to any challenges.

• Type:

  Liveflo

  IR35: Apply the IR35 rules when engaging an individual to provide services

  Use this IR35 workflow to help ensure compliance with the IR35 rules on off-payroll working when engaging an individual to provide services, for example a contractor, freelancer or consultant. The workflow can also be used to review existing contracts.

• Type:

  Quick reference

  Record-keeping - statutory requirements

  Updated to reflect a change to record keeping requirements regarding the national minimum wage, effective 1 April 2021.

• Type:

  Employment law manual

  Deductions from wages and attachment of earnings

  Updated to reflect increases to student loan repayment thresholds, and a new student loan plan type for Scottish student loan repayers, effective from 6 April 2021.

• Date:

  6 April 2021

  Type:

  News

  IR35 changes take effect in private sector

  Changes to the off-payroll working rules - known as IR35 - take effect in the private sector on 6 April.

• Date:

  6 April 2021

  Type:

  News

  National insurance relief for hiring veterans starts today

  Employers hiring military veterans can, from today, apply for relief on national insurance contributions (NICs) for the first 12 months of employment.

• Type:

  FAQs

  What is IR35?

• Type:

  Statutory rates

  Company car taxation

  Updated to include the new car benefit charge and car fuel benefit charge rates in force from 6 April 2021.