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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 Payroll benefits and expenses
  • Webinar
  • 16 Oct 2024
This webinar from the Tax Faculty will relay the practical implications of the payrolling of benefits in kind.
Tax return fix for student loan deductions
  • Article
  • 09 Sep 2024
Taxpayers who make student loan repayments and whose income includes payrolled benefits in kind (BIK) should follow HMRC’s guidance when completing their self assessment (SA) tax return, warns ICAEW.
Exclusive Salary sacrifice for company car
  • Helpsheets and support
  • 01 Aug 2024
FAQ on whether a client, who has made an agreement with his employer to contribute towards the cost of an electric company car via salary sacrifice, can include the salary sacrifice on P11D as a payment for private use.
Tax news in brief 19 June 2024
  • Article
  • 19 Jun 2024
Highlights from the broader tax news for the week ending 19 June 2024, including: a malware warning from HMRC; help from HMRC with submitting forms P11D and P11D(b); and developments in international tax.
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Company car 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.
HMRC updates guidance on charging company-provided electric cars
  • Article
  • 26 Sep 2023
HMRC accepts that no taxable benefit arises where an employer reimburses their employee for the cost of charging a company-owned, wholly electric car that is available for private use.
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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

940,000 employers to pay more NIC in 2025/26
  • Article
  • 19 Nov 2024
Legislation introduced to Parliament provides for the changes to employers’ national insurance contributions (NIC) announced at the Autumn Budget 2024.
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.
Technical round-up: October 2024
  • Article
  • 31 Oct 2024
This month’s top stories feature eight Budget updates covered by ICAEW’s Tax Faculty, a list of software products that are now ready for MTD ITSA, and new VAT guidance for private schools.
Budget 2024 verdict: big and bold, but borne by business
  • Article
  • 31 Oct 2024
Chancellor Rachel Reeves focused on delivering economic stability with her wide-ranging first Budget – but short-term tax raising measures worth £40bn fall primarily on the shoulders of business.
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PAYE and RTI

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.
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.
Technical round-up: October 2024
  • Article
  • 31 Oct 2024
This month’s top stories feature eight Budget updates covered by ICAEW’s Tax Faculty, a list of software products that are now ready for MTD ITSA, and new VAT guidance for private schools.
Budget updates on manifesto commitments
  • Article
  • 30 Oct 2024
The government has provided updates on some of the key measures included in the Labour Party’s general election manifesto, including the taxation of “non-doms” and charging VAT on services provided by private schools.
National insurance increases for employers announced in Budget
  • Article
  • 30 Oct 2024
From April 2025, employers will pay national insurance contributions (NIC) on an employee’s earnings above £5,000 at the rate of 15%. The employment allowance will be increased to £10,500 per year to help smaller businesses.
New process for PAYE job expense claims
  • Article
  • 08 Oct 2024
From 14 October 2024, pay as you earn (PAYE) claims for tax relief for employment expenses must be made using form P87, with supporting evidence provided by post. The process for making a claim via self assessment is unchanged.
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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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