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).

There is currently no legislation specifically targeted at social media influencers, however the fast-growing industry is very much on HMRC's radar.

A persistent bug in the PAYE system is caused by the HMRC computer creating a duplicate employment record which it then uses to demand PAYE for wages which have not been paid.

The amount of your state pension is largely determined by how many years of NIC you have completed during your working life. You can check your NIC record in your online personal tax account (www.gov.uk/personal-tax-account).

The changes to the pension rules announced in the Spring Budget were designed to dissuade higher earners from retiring early to avoid pension charges on high contributions but the new rules could have the opposite effect.

Petrol and diesel pump prices are high but the tax-free mileage rates payable to employees who use their own vehicles for business have not been adjusted for over a decade.

Occasionally you may reward your employees with something special such as a holiday or a hamper. If the value exceeds the tax-free amount permitted under the rules for say long service awards, trivial benefits or staff suggestions it will be taxable.

Our comprehensive analysis of the Chancellor's Spring 2023 budget covers R&D tax relief, the seed enterprise investment scheme, free childcare, pension allowances, pension savings, corporation tax and capital allowances.