The Chancellor will add two percentage points to the rates of tax paid on income received from dividends, savings and property

Many employers offer salary sacrifice schemes enabling employees to give up some of their salary in exchange for an equivalent employer's contribution into their pension

If you drive an electric or plug-in hybrid car you will have to pay a new mileage-based charge from April 2028

The salaried members rules are an anti-avoidance measure designed to prevent limited liability partnerships (LLPs) from disguising remuneration paid to members as profit share instead of employment income.

The Government's tax-free childcare scheme could provide up to £2,000 a year per child, or £4,000 if the child is disabled, towards the cost of wraparound childcare and holiday clubs.

Small employers can usually recover 100% of most of the statutory payments they make to employees plus compensation from HMRC.

The Check Employment Status for Tax (CEST) tool allows contractors and other individuals providing services - or businesses engaging workers to perform services for them - to determine whether the work should be treated as employment or self-employment for tax purposes.

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.