Changes to the company size thresholds from April 2025 will also apply for the purposes of the off-payroll working (OPW) rules

It is common for some employers to pay their workers earlier than usual in December, for example if the business will be closed during the festive period.

As announced in the Autumn Budget, the national minimum wage (NMW) and the national living wage (NLW) are set to increase from April 2025.

HMRC has tightened up the process for claiming tax deductible employment expenses following a series of high-profile scandals.

At the Autumn Budget the Chancellor announced plans to remove the exemption which allows unused pension funds to be inherited tax free.

Reversing the previous Government's u-turn on the tax treatment of double cab pick-ups, they will revert to being treated as cars for certain taxation purposes from April 2025.

Showing renewed commitment to promoting electric vehicles over petrol, diesel and hybrid models, the Government has extended the 100% first year allowance for zero-emission cars.

Providing a nursery can be a powerful way to attract and retain staff, with childcare costs in the UK among the highest in the world.

HMRC has delayed planned changes to real-time information (RTI) reporting requirements for employee hours worked.

HMRC has updated its guidance to clarify the tax position of reimbursed travel costs for hybrid workers.

HMRC has updated the recommended reimbursement rates for employees reclaiming business travel in company vehicles.

The reporting and paying of income tax and Class 1A national insurance contributions on benefits in kind is to be made mandatory via payroll software from April 2026.

HMRC has updated its Employment Income Manual to bring the guidance on charging electric company cars at home in line with the legislation.

The national living wage (NLW) will increase by 9.8% to £11.44 per hour from April 2024. The higher rate will also apply to 21 and 22-year-olds for the first time.

Cash basis to replace accruals for the self-employed as standard tax reporting method for 2024-25 (first year of tax year accounting).