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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.
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.
Benefits and expenses
Deadlines and dates 2025
- Helpsheets and support
- 08 Jan 2025
The Tax Faculty highlights the key deadlines and dates for tax practitioners during 2025.
Disclosing errors in claims for research and development tax relief
- Article
- 06 Jan 2025
Companies and agents can use a new online service to disclose errors made in claims for research and development (R&D) tax relief to HMRC.
Exclusive
TAXguide 08/24: Payrolling of benefits-in-kind and expenses webinar Q&As
- Technical release
- 09 Dec 2024
This TAXguide provides answers to questions asked in a webinar on payrolling of benefits-in-kind (PBIK) delivered by ICAEW’s Tax Faculty on 16 October 2024.
Exclusive
Hardman Lecture shines tax regulation spotlight on shadow advisers
- Article
- 05 Dec 2024
Government efforts to regulate the tax profession will only work if action is taken to target those advisers who don’t interact with HMRC – and don’t want to, says Ray McCann.
Company car tax
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.
Tax news in brief 29 November 2023
- Article
- 28 Nov 2023
Highlights from the broader tax news for the week ending 29 November 2023, including: HMRC’s compliance professional standards; VAT group registration delays; advisory fuel rates; and changes to HMRC’s Apprenticeship Levy Manual.
IR35
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.
Employment status: a tax guide, 5th ed.
- Library book
- 01 Jul 2024
This book guides the reader through the extensive and apparently contradictory case law on employment status. The special cases section includes information on the entertainment, sport and media sector, the farming sector, the legal sector, and healthcare professionals.
Tax news in brief 20 March 2024
- Article
- 19 Mar 2024
Highlights from the broader tax news for the week ending 20 March 2024, including: HMRC’s framework for large businesses; new secondary legislation applying across a range of areas, including the off-payroll rules; maps of investment zones; and updated guidance on genuine HMRC contact.
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.
Find out more National insurance
Check for state pension gaps by 5 April 2025, says HMRC
- Article
- 11 Feb 2025
HMRC is encouraging people to check if they could increase their state pension by making voluntary national insurance (NI) contributions by 5 April 2025.
Member Insights: January 2025
- Article
- 30 Jan 2025
The effects of the Autumn Budget measures are trickling through and driving a slump in business confidence, resulting in a muted appetite for investment.
Public finance woe as Chancellor battles to stay on track
- Article
- 23 Jan 2025
The latest public sector finance figures from the Office of National Statistics are slightly worse than expected as the economy remains fragile.
Deadlines and dates 2025
- Helpsheets and support
- 08 Jan 2025
The Tax Faculty highlights the key deadlines and dates for tax practitioners during 2025.
PAYE and RTI
Tax relief for pension contributions can be claimed online
- Article
- 13 Feb 2025
Pay as you earn (PAYE) taxpayers who want to claim additional tax relief for contributions to a personal or workplace pension scheme can use a new HMRC online form.
Tax news in brief 12 February 2025
- Article
- 12 Feb 2025
Highlights from the broader tax news for the week ending 12 February 2025, including: a reduction in the rates of interest on tax; the publication of help cards for employers; and changes to land transaction tax.
Check for state pension gaps by 5 April 2025, says HMRC
- Article
- 11 Feb 2025
HMRC is encouraging people to check if they could increase their state pension by making voluntary national insurance (NI) contributions by 5 April 2025.
Tax news in brief 4 February 2025
- Article
- 04 Feb 2025
Highlights from the broader tax news for the week ending 4 February 2025, including: an increase in the statutory payments recovery rate for smaller businesses; and ICAEW’s response to a consultation of expanding tax conditionality.
Technical round-up: January 2025
- Article
- 30 Jan 2025
This month’s top stories feature Parliament accusing HMRC of damaging trust in the tax system; a warning to not respond to a fraudulent agent services text message; and more from the How to fix VAT campaign.
Employers won’t need to give HMRC more information
- Article
- 30 Jan 2025
Following feedback from ICAEW, HMRC has confirmed that it is abandoning plans to require employers to provide more detailed information on employees’ hours worked in pay as you earn (PAYE) real time information (RTI) returns.
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.
You can register for Tax Faculty webinars by visiting our events page.
Register now You can register for Tax Faculty webinars by visiting our events page.