Tax and deductions from pay

New and updated

• 2020 employment law: Eight action points for HR

  Date:

  9 January 2020

  Type:

  Legal guidance

  The new year begins with a new government, the prospect of Brexit and a number of employment law developments already on the horizon. What does HR need to do to meet its obligations and prepare for the year ahead?

• IR35: Review into off-payroll working changes launched

  Date:

  8 January 2020

  Type:

  News

  The Government has launched a review into changes to IR35 off-payroll working rules just three months before their planned introduction into the private sector.

• Pay As You Earn

  Type:

  Employment law manual

  Updated to include a reference to the Government's review into the implementation of the off-payroll working reforms.

• Right to work: Employer wrong to rely on checking service

  Date:

  17 December 2019

  Type:

  Law reports

  In Badara v Pulse Healthcare Ltd, the Employment Appeal Tribunal held that the employer should not have relied solely on negative Home Office checks when it dismissed the employee for failing to provide right to work documentation.

• IR35: Three things public-sector HR needs to know about the April 2020 reforms

  Date:

  3 December 2019

  Type:

  Legal guidance

  HR professionals in public authorities may think that the extension of IR35 reforms to the private sector in April 2020 will not affect them. However, public-sector bodies need to be aware of some proposed changes to the rules.

• Basic pay and benefits

  Type:

  Employment law manual

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

• What is IR35?

  Type:

  FAQs

• HMRC revamps CEST tool ahead of private sector IR35 rules

  Date:

  26 November 2019

  Type:

  News

  HM Revenue and Customs has updated its Check Employment Status for Tax (CEST) tool ahead of the introduction of private sector IR35 rules next year. But concerns about its accuracy remain.

• Podcast: IR35 reform

  Date:

  19 November 2019

  Type:

  Audio and video

  We discuss proposed reform of IR35 in the private sector that will have an impact on off-payroll working.

• HMRC to reform CEST tool ahead of IR35 changes

  Date:

  23 October 2019

  Type:

  News

  HM Revenue and Customs has announced it will make changes to its Check Employment Status for Tax tool, which has been criticised by businesses and contractors alike for inaccuracy.