Tax and deductions from pay

New and updated

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to include information about executive pay ratio reporting provisions, in force from 1 January 2019.

• 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• Consultation on draft guidance in relation to the tax exemption for workplace electric charging facilities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 changes to intermediaries legislation (IR35) for the private sector

  Type:

  Consultations

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

• 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 2019.

• National insurance

  Type:

  Statutory rates

  Updated to include the new national insurance rates and thresholds in force from 6 April 2019.

• 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 2019.

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

  Type:

  Consultations

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

• Pay As You Earn

  Type:

  Employment law manual

  Updated to reflect the Budget 2018 announcements relating to income tax thresholds, the employment allowance and off-payroll working in the private sector.

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

  Type:

  Legal timetable

  The rules on off-payroll working in the private sector are amended, with the April 2017 changes to intermediaries legislation (IR35) in the public sector being extended to the private sector.