Tax and deductions from pay

New and updated

• U-turn on tax cut for self-employed

  Date:

  7 September 2018

  Type:

  News

  The Treasury has announced that it will not abolish Class 2 national insurance contributions (NICs), a policy the Conservative party had pledged in its 2015 election manifesto.

• Basic pay and benefits

  Type:

  Employment law manual

  Updated to include revised advisory fuel rates and the new advisory electricity rate, effective from 1 September 2018.

• Taxation system similar to PAYE proposed for gig economy workers

  Date:

  23 July 2018

  Type:

  News

  The Office for Tax Simplification (OTS) has suggested gig economy firms should deduct tax from the earnings of self-employed workers in a system similar to PAYE.

• Military in Scotland to receive back pay following tax hike

  Date:

  20 July 2018

  Type:

  News

  Around 8,000 military personnel in Scotland are to receive back pay to compensate for changes that saw them pay more income tax than their colleagues based elsewhere in the UK.

• XpertHR benefits and allowances survey 2018: Childcare benefits, long-service awards and other benefits and allowances

  Date:

  12 July 2018

  Type:

  Survey analysis

  We examine the provision of some of the wide range of benefits and allowances offered by respondents to XpertHR's research, including childcare benefits, long-service awards, charity days, location allowances, and standby and call-out payments.

• IR35 changes have 'seriously damaged' the NHS

  Date:

  22 June 2018

  Type:

  News

  Changes to self-employment tax rules have "seriously damaged" the NHS and the public sector, according to research by the Association of Independent Professionals and the Self-Employed (IPSE) and the CIPD.

• Employee benefits: don't get caught out when submitting HMRC forms

  Date:

  15 June 2018

  Type:

  Legal guidance

  Employers who paid employee expenses or benefits during the 2017/18 tax year have until 6 July to submit their paperwork to HM Revenue & Customs, or they could face significant fines. Nick Bustin from Haysmacintyre explains what employers need to know.

• Consultation on changes to intermediaries legislation (IR35) for the private sector

  Type:

  Consultations

  The Government consults on proposals to reform the off-payroll working rules in the private sector.

• Consultation into private sector tax avoidance a 'fatal blow'

  Date:

  18 May 2018

  Type:

  News

  Freelance and contractor bodies have called a new Government consultation into IR35 tax reform a "fatal blow" to the UK's flexible work economy.

• Consultation on draft guidance in relation to the tax exemption for workplace electric charging facilities

  Type:

  Consultations

  The Government consults on draft guidance that sets out when employer-provided charging facilities for electric and hybrid vehicles will be exempt from tax.