Tax and deductions from pay

New and updated

• Basic pay and benefits

  Type:

  Employment law manual

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

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

  Updated to include information on increases to repayment thresholds for student loans, effective from 6 April 2020.

• Off-payroll working: How IR35 rules affect the private sector

  Date:

  17 July 2019

  Type:

  Legal guidance

  Despite a raft of problems concerning IR35 "off-payroll" rules in the public sector, HM Revenue & Customs last week confirmed that from 6 April 2020, the tax regulations extend to the private sector. Caroline Harwood explains how businesses need to prepare.

• Pay As You Earn

  Type:

  Employment law manual

  Updated to include information on the Government's response to its consultation on, and proposed legislation to implement, reforms to IR35 in the private sector.

• IR35: HMRC publishes private sector tax rules

  Date:

  11 July 2019

  Type:

  News

  Organisations have just nine months to prepare for changes to off-payroll working rules, which are being extended to the private and third sectors, with HM Revenue & Customs (HMRC) publishing draft legislation today.

• XpertHR benefits and allowances survey 2019: Childcare benefits, long-service awards and other benefits and allowances

  Date:

  24 June 2019

  Type:

  Survey analysis

  Away from health-related benefits, company cars and pensions, there are a host of other benefits available to employers to boost the package they offer to employees. We investigate some of the other benefits available.

• IR35: Will the private sector learn the hard way?

  Date:

  24 June 2019

  Type:

  Legal guidance

  Aspects of the IR35 tax legislation, particularly the tests to determine people's tax status, have proved unpopular and many are anxious about its roll out for private sector organisations next year. Ranjit Dhindsa and Matthew Sharp of Fieldfisher explain the issues.

• IR35: HMRC's defence of status tool is like 'climate change denial'

  Date:

  23 May 2019

  Type:

  News

  Campaigners have accused HM Revenue & Customs of acting in a manner "akin to climate change denial" in its defence of its Check Employment Status for Tax (CEST) tool.

• Compensation - pay and statutory payments

  Type:

  Quick reference

  Updated to take into account an increase in the cap on a week's pay, with effect from 6 April 2019.

• Income tax rates and allowances

  Type:

  Statutory rates

  Updated to reflect the income tax rates and allowances in force from 6 April 2019.