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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

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.
Exclusive An introduction to employee ownership trusts
  • Article
  • 05 Dec 2024
The sale of a company to an employee ownership trust (EOT) is becoming more popular. In the first of two articles on EOTs, Nick Wright explains why this may be the case and how an EOT could be used.
Exclusive The tax benefits of employee ownership trusts
  • Article
  • 05 Dec 2024
In the second of two articles on employee ownership trusts (EOTs), Nick Wright explores the capital gains tax exemption for the shareholders of the trading company and the income tax exemption for employees receiving bonuses.
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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.
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IR35

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.
Government cuts NIC rates again for employees and self-employed at Spring Budget 2024
  • Article
  • 06 Mar 2024
From 6 April 2024, the headline rate of NIC will fall from 10% to 8% for employees, and from 9% to 6% for the self-employed. The government will also consult on how it will abolish Class 2 NIC.
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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

Member insights: December 2024
  • Article
  • 18 Dec 2024
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
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 Faculty news: December 2024
  • Helpsheets and support
  • 05 Dec 2024
Frank Haskew looks at the latest Tax Faculty activity, including: the Hardman lecture; Autumn Budget 2024 and Finance Bill legislation; and HMRC service levels.
Member Insights: October/November 2024
  • Article
  • 28 Nov 2024
The Autumn Budget met with much criticism by members, with the impact of employers’ national insurance and the national living wage dominating feedback. Meanwhile, announcements on business rates and incentives for growth were conspicuous by their absence.
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PAYE and RTI

Member insights: December 2024
  • Article
  • 18 Dec 2024
As members continue to digest announcements made in the Autumn Budget, it’s the rise in Employers’ National Insurance that dominates the agenda. But despite challenges, businesses remain cautiously upbeat for 2025.
Paying workers over the festive period
  • Article
  • 10 Dec 2024
HMRC has published guidance on applying real time information (RTI) and auto-enrolment rules to working arrangements over the Christmas holidays.
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.
Member Insights: October/November 2024
  • Article
  • 28 Nov 2024
The Autumn Budget met with much criticism by members, with the impact of employers’ national insurance and the national living wage dominating feedback. Meanwhile, announcements on business rates and incentives for growth were conspicuous by their absence.
Public finances fall short as Chancellor defends tax rises
  • Article
  • 21 Nov 2024
The first monthly public sector finance release following the Autumn Budget confirms how much reliance the Chancellor is placing on tax rises to stabilise the public finances.
Help ICAEW tackle PAYE liabilities and payments discrepancies
  • Article
  • 15 Nov 2024
ICAEW’s Tax Faculty is asking employers to provide details on a confidential basis of discrepancies between their records and HMRC’s pay as you earn (PAYE) liabilities and payments records.
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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.

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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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