The decision to phase in the mandatory payrolling of benefits in kind is a ‘welcome step’ to allow employers and payroll software providers more time to prepare for significant changes, says the Association of Taxation Technicians (ATT). Benefits in kind…
The headline approved mileage rate has increased to 55p per business mile for the first 10,000 miles, with effect from 6 April 2026. For each business mile over 10,000 miles, the approved mileage rate remains at 25p per business mile. This…
Increases to the National Living Wage and National Minimum Wage took effect from 1 April. From April 2025, the NLW will increase by 6.7% and the NMW by as much as 18% depending on the category of the worker. The…
Over three million workers will receive a pay boost after Chancellor Rachel Reeves confirmed the National Living Wage will increase from £11.44 to £12.21 an hour from April 2025. The 6.7% increase is worth £1,400 a year for an eligible…
Businesses have been banned from withholding tips or service charges from their staff under new rules that came into force on 1 October. All tips, whether in cash or by card, must now be shared between workers by law in…
Sometimes as an employee you may incur expenses for your job, but can you get any tax relief for these items? In some circumstances tax relief may be available if you use your own money for expenses that you must…
In the United Kingdom, the rules for determining whether someone is employed or self-employed are primarily based on the nature of the working relationship. Here are some key factors to consider: Control: Control refers to the degree of autonomy and…
Tax codes are alphanumeric combinations that are used by HM Revenue and Customs to determine how much income tax should be deducted from your earnings. If the code is wrong you may end up paying either too much or too…
What Do Employees Need To Know? In the UK, there are two types of maternity pay: Statutory Maternity Pay (SMP) and contractual maternity pay. To be eligible for SMP, you must: Be an employee and not self-employed Earn an average…
