The Government consults on draft guidance that sets out when employer-provided charging facilities for electric and hybrid vehicles will be exempt from tax.
Updated to reflect increases to the income tax personal allowance and tax and national insurance thresholds, effective from 6 April 2018.
Updated to reflect the income tax rates and allowances in force from 6 April 2018.
Updated to reflect the national insurance contribution rates in force from 6 April 2018.
With greater scrutiny of employment status by HMRC, employers need to look carefully at their off-payroll labour arrangements, argues Hilary Stokes - employer solutions manager at Menzies LLP.
HMRC collected £819m in additional tax through payroll investigations last year, as it continued to crack down on organisations that wrongly classify workers as self-employed.
HR and legal information and guidance relating to income tax and national insurance.