Updated to include a reference to the Government's review into the implementation of the off-payroll working reforms.
Updated to include revised advisory fuel rates, effective from 1 December 2019.
Updated to reflect the income tax rates and allowances in force from 6 April 2019.
Updated to reflect the national insurance contribution rates in force from 6 April 2019.
HMRC has launched around 12,000 investigations into employee benefit trusts (EBTs) in the past five years, according to law firm Pinsent Masons.
Updated to include the rate of the LEL for 2019/20.
Updated to include a reference to the Government's response to the consultation.
HR and legal information and guidance relating to income tax and national insurance.