Tax and deductions from pay

New and updated

• 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.

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to reflect revised tax charges on company cars, vans and fuel benefit, and changes to evidence requirements for reimbursing qualifying subsistence expenses, effective from 6 April 2019.

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

  Updated to reflect increases to student loan repayment thresholds and that postgraduate loans in England and Wales are subject to payroll deductions from 6 April 2019.

• Pay As You Earn

  Type:

  Employment law manual

  Updated to reflect increases to the income tax personal allowance and tax and national insurance thresholds, and introduction of Welsh rates of income tax, effective 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.

• National insurance

  Type:

  Statutory rates

  Updated to reflect the national insurance contribution rates in force from 6 April 2019.

• Company car taxation

  Type:

  Statutory rates

  Updated to reflect the car benefit charge and car fuel benefit charge rates in force from 6 April 2019.

• HMRC intensifies crackdown on employee benefit trusts

  Date:

  1 April 2019

  Type:

  News

  HMRC has launched around 12,000 investigations into employee benefit trusts (EBTs) in the past five years, according to law firm Pinsent Masons.

• Increases to income tax allowances and thresholds come into force

  Type:

  Legal timetable

  The personal income tax allowance and the higher rate tax threshold increase.

• National insurance lower earnings limit

  Type:

  Quick reference

  Updated to include the rate of the LEL for 2019/20.