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Employment taxes

Practical guidance, commentary and support on employment taxation, including: benefits and expenses, company car tax, national insurance, PAYE and real-time information, and the taxation of intermediaries.

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Exclusive

Payroll and Rewards Update 2024

This webinar from the Tax Faculty will provide an update on all the recent and upcoming changes to payroll, rewards and employment taxes in 2024/25.
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TAXguide 03/24: Payroll rates, allowances and thresholds in 2024/25

PAYE rates, thresholds, allowances, etc for employers in 2024/25 covering income tax, NIC, reliefs and levies, statutory payments, pensions, student loans, NMW/NLW rates and car/van/fuel BIK.
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Benefits and expenses

MTD quiz: what do you know?
  • Article
  • 28 Feb 2025
Making Tax Digital for income tax is on its way, but how much do you really know? Test your knowledge with our quiz.
ICAEW has questions for HMRC on mandatory payrolling of benefits
  • Article
  • 21 Feb 2025
ICAEW believes that clarification is needed regarding the government’s plans to mandate the reporting of income tax and class 1A national insurance contributions (NICs) for most benefits in kind (BiKs) through pay as you earn in real time.
Employee ownership trusts: the tax benefits
  • Article
  • 18 Feb 2025
While not the primary reason for their creation, employee ownership trusts offer significant tax benefits for existing shareholders and employees alike, as Nick Wright explains.
Deadlines and dates 2025
  • Helpsheets and support
  • 08 Jan 2025
The Tax Faculty highlights the key deadlines and dates for tax practitioners during 2025.
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Company car tax

Tax news in brief 26 February 2025
  • Article
  • 25 Feb 2025
Highlights from the broader tax news for the week ending 26 February 2025, including: a new feature in the agent services account (ASA); and an opinion from the general anti-abuse rule (GAAR) advisory panel on inheritance tax (IHT) arrangements.
Tax news in brief 27 November 2024
  • Article
  • 26 Nov 2024
Highlights from the broader tax news for the week ending 27 November 2024, including: updated HMRC advisory fuel rates; new HMRC guidance on Pillar 2; and developments with regard to land transaction tax.
Tax news in brief 5 June 2024
  • Article
  • 05 Jun 2024
Highlights from the broader tax news for the week ending 5 June 2024, including: HMRC publishes guidance on the abolition of multiple dwellings relief; an update on the VAT refund scheme for museums and galleries; and the Scottish visitor levy has been passed.
Exclusive Taxation of company cars
  • Webinar
  • 28 Feb 2024
This webinar covers the tax issues for both employer and employee when the employer provides their employee with a company car.
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IR35

Government takes action on umbrella companies
  • Article
  • 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
Tax news in brief 5 march 2025
  • Article
  • 04 Mar 2025
Highlights from the broader tax news for the week ending 5 March 2025, including: Finance Bill 2024-25 developments; new figures from HMRC on the impacts of the off-payroll working reforms; and an update on Making Tax Digital (MTD) software.
Changes to size thresholds for off payroll working
  • Article
  • 06 Feb 2025
In response to a request from ICAEW, HMRC has confirmed that changes to the company size thresholds in the Companies Act 2006 from April 2025 will also apply for the purposes of the off payroll working rules.
Exclusive What are the managed service company rules?
  • Article
  • 01 Nov 2024
In the first of two articles exploring the managed service company rules, David Kirk looks at the definition of an MSC and explains the consequences of falling within the scope of the rules.
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Join the Tax Faculty

The Tax Faculty is the voice of tax for ICAEW, responsible for all submissions to the tax authorities. Join the Faculty for expert guidance and support enabling you to provide the best advice on tax to your clients or business.
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National insurance

Economic update: key trends ahead of the Spring Statement
  • Article
  • 24 Mar 2025
The UK economy endured a poor start to 2025 amid January’s financial market turbulence. ICAEW’s Economies Director Suren Thiru discusses the implications.
Public sector finances disappoint ahead of Spring Statement
  • Article
  • 24 Mar 2025
The shortfall between receipts and public spending reached £132bn in the 11 months to February – and is potentially on track to hit £150bn by the end of the financial year.
Ten tax changes taking effect from April 2025
  • Article
  • 28 Feb 2025
ICAEW’s Tax Faculty picks out 10 important changes applying from 1 April 2025 for companies and 6 April 2025 for individuals and unincorporated businesses.
Dark clouds over public finances as January falls short
  • Article
  • 24 Feb 2025
A smaller-than-anticipated boost from self assessment tax receipts added to pressures on the public finances ahead of the Spring Forecast next month.
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PAYE and RTI

Economic update: key trends ahead of the Spring Statement
  • Article
  • 24 Mar 2025
The UK economy endured a poor start to 2025 amid January’s financial market turbulence. ICAEW’s Economies Director Suren Thiru discusses the implications.
Public sector finances disappoint ahead of Spring Statement
  • Article
  • 24 Mar 2025
The shortfall between receipts and public spending reached £132bn in the 11 months to February – and is potentially on track to hit £150bn by the end of the financial year.
Economy explainers: what is payrolling of benefits?
  • Helpsheets and support
  • 20 Mar 2025
ICAEW’s Tax Faculty sets out the key facts employers and employees need to know about the government’s plans to mandate the reporting of income tax and class 1A national insurance contributions (NICs) for most benefits in kind (BIKs) through pay as you earn (PAYE) in real time.
HMRC to launch new agent query resolution service
  • Article
  • 12 Mar 2025
HMRC has emailed agents with details of a new resolution service for pay as you earn (PAYE) and self assessment queries that have not been resolved by HMRC’s agent dedicated line or webchat.
Government takes action on umbrella companies
  • Article
  • 10 Mar 2025
The government has confirmed that it will take forward plans to regulate umbrella companies for the purposes of employment rights and that it will continue to review further policy options.
Dark clouds over public finances as January falls short
  • Article
  • 24 Feb 2025
A smaller-than-anticipated boost from self assessment tax receipts added to pressures on the public finances ahead of the Spring Forecast next month.
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Tax by country

A summary of resources available online and in print for taxation across the world, including double tax treaties and local tax guides.

Watch a Tax Faculty webinar

Webinars and videos have been designed by the Tax Faculty to provide practical guidance to practitioners on important developments to tax practice and policy.

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