Tax and deductions from pay

New and updated

• IR35 changes will go ahead in April 2021

  Date:

  2 July 2020

  Type:

  News

  The changes to off-payroll working rules in the private sector, known as IR35, will go ahead in April 2021 after MPs voted against an amendment to delay them for at least two years.

• Do employers have to pay national insurance contributions for furloughed employees?

  Type:

  FAQs

• Basic pay and benefits

  Type:

  Employment law manual

  Enhanced to include content on cycle-to-work schemes and examples of company car tax calculation, and updated with revised advisory fuel rates, effective from 1 June 2020.

• Proposed delay to IR35 fails to gain support

  Date:

  20 May 2020

  Type:

  News

  A proposed delay to the extension of IR35 rules to the private sector has failed to gain support in parliament.

• House of Lords: IR35 'riddled with problems'

  Date:

  28 April 2020

  Type:

  News

  The IR35 rules are 'riddled with problems, unfairnesses, and unintended consequences', according to a House of Lords committee looking into the impact of off-payroll working reforms.

• House of Lords committee reveals IR35 concerns

  Date:

  22 April 2020

  Type:

  News

  The House of Lords committee looking at the proposed extension of IR35 regulations to the private sector has written to the Treasury with a list of damning concerns about the proposed reforms.

• 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 2020.

• 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 2020.

• National insurance

  Type:

  Statutory rates

  Updated to reflect the national insurance contribution rates in force from 6 April 2020.

• Deductions from wages and attachment of earnings

  Type:

  Employment law manual

  Updated to reflect increases to student loan repayment thresholds, effective from 6 April 2020.