Updated to reflect the latest government guidance on the Coronavirus Job Retention Scheme, published on 4 April 2020.
Updated to include the new income tax rates and allowances, including Scottish income tax, in force from 6 April 2020.
Updated to reflect the national insurance contribution rates in force from 6 April 2020.
Updated to include the rate of the LEL for 2020/21.
Given the covid-19 coronavirus has now been declared a pandemic by the World Health Organisation, chancellor Rishi Sunak's Budget announcement yesterday was rightly focused on the how the Government would support employers and workers as the UK attempts to contain the spread of the virus.
HMRC has launched around 12,000 investigations into employee benefit trusts (EBTs) in the past five years, according to law firm Pinsent Masons.
HR and legal information and guidance relating to income tax and national insurance.