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Employers boosting their workforce — even temporarily — need to remember the pensions automatic enrolment rules.

HMRC offers Time to Pay (TTP) where a business or individual is struggling to make a tax payment because of genuine financial hardship or personal difficulties.

Subcontractor verification is under HMRC’s spotlight.

Chancellor Rachel Reeves delivered her Budget on Wednesday 30 October 2024. She pledged to ‘invest, invest, invest’ to drive growth and ‘restore economic stability’. Only time will tell if her approach is successful.

Chancellor Rachel Reeves delivered her Budget on Wednesday 30 October 2024. She pledged to ‘invest, invest, invest’ to drive growth and ‘restore economic stability’. Only time will tell if her approach is successful.

The annual Creative Industries Statistics Commentary has recently been released, covering the various ‘Tax Reliefs’ up to March 2023.

Get ready for change. From April 2026, it’s expected that employers will be required to report and pay Income Tax and Class 1A National Insurance contributions on benefits in kind in real time, via payroll software.

Temporary delay buys more time for preparation. Earlier this year, a new Code of Practice on the fair and transparent distribution of tips was published and laid before Parliament. It will have legal effect under the long-awaited Employment (Allocation of Tips) Act 2023.

Is the training tax deductible — or not?

Significant change to the pensions automatic enrolment regime, extending enrolment to younger workers, and removing the lower earnings threshold for qualifying earnings, has been said to be on the horizon for some time. A government Review in 2017 stated that the aim was to have change in place by the mid-2020s. So where are we now? We outline the current state of play.

But if HMRC asks, can you prove it? It’s an important question when it comes to Capital Gains Tax (CGT) and Private Residence Relief.

Travel costs make up a large part of necessary expenditure for many businesses. With the shift to some form of out of office working now operated by many employers, has the position on allowable travel expenses kept pace?