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SI 2024/264 The Maternity Leave, Adoption Leave and Shared Parental Leave (Amendment) Regulations 2024

The Regulations amend the various maternity, paternity and adoption leave regulations to extend an existing statutory protection from redundancy that currently applies to those employees who are on maternity, adoption or shared parental leave (relevant leave).

07 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

Policy paper: Investment Zones update

The government has published further details of six Investment Zones: Greater Manchester, Liverpool City Region, North East of England, South Yorkshire, and West Midlands and Tees Valley.

07 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/242 The Social Security Benefits Up-rating Order 2024

The Order fulfils the statutory duty of the Secretary of State to review the rates of social security benefits and provides for the up-rating of certain benefits.

07 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

Lifetime allowance guidance newsletter — March 2024

HMRC has published the March 2024 Lifetime allowance newsletter to update stakeholders on the latest news for pension schemes.

07 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/289 The Social Security (Contributions) (Amendment No. 2) Regulations 2024

These Regulations amend SI 2001/1004 to disregard from earnings two new social security benefit payments in order to exempt them from Class 1 National Insurance Contributions (NICs).

07 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

Spring Budget 2024: key tax announcements

The 6 March 2024 Spring Budget announced a further 2 percentage point cut in NICs for employees and the self-employed, although the income tax thresholds remain frozen. The government is also consulting on potential regulation of the tax advice market.

06 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/266 The Carer's Leave (Consequential Amendments to Subordinate Legislation) Regulations 2024

These Regulations amend secondary legislation in consequence of the Carer's Leave Act 2023, which makes provision for entitlement to carer’s leave.

05 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

Weekly Roundup HMRC Manuals: 4 March 2024

4 March 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

04 Mar 2024 00:00 | Published by a Tolley Corporation Tax expert

SI 2024/251 The Carer’s Leave Regulations 2024

These Regulations make provision to implement a new statutory entitlement to Carer’s Leave for employees from 6th April 2024. They ensure that this leave will be available to employees to care for a dependant with a long-term care need.

04 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/247 The Tax Credits, Child Benefit and Guardian’s Allowance Up-rating Regulations 2024

These regulations set the annual rates of Working Tax Credit and Child Tax Credit from 6 April 2024, and the weekly rate of Child Benefit and Guardian’s Allowance from 8 April 2024.

01 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/249 The Social Security (Contributions) (Limits and Thresholds, National Insurance Funds Payments and Extension of Veterans Relief) Regulations 2024

These Regulations give effect to the annual re-rating of various National Insurance contributions rates, limits and thresholds from 6 April 2024.

01 Mar 2024 00:00 | Published by a Tolley Employment Tax expert

Updated lifetime allowance guidance newsletter — February 2024

HMRC has updated its recently published lifetime allowance newsletter.

28 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Scottish Parliament approves the Scottish Budget

The Scottish Parliament has approved the 2024-25 Scottish Budget.

28 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Weekly Roundup HMRC Manuals: 26 February 2024

23 February 2024 - This roundup sets out the most important changes to HMRC manuals over the past week as curated by our editors

26 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

Pension schemes newsletter 156 ― February 2024

HMRC has published pension schemes newsletter 156.

23 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

SI 2024/187 The Social Security (Contributions) (Amendment) Regulations 2024

These Regulations amend SI 2001/1004 to disregard from earnings three compensation schemes in order to exempt them from Class 1 National Insurance Contributions (NICs).

23 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

CIOT response: Calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

The CIOT has responded to HMRC’s consultation on calculating PAYE liabilities in cases of non-compliance for off-payroll working (IR35)

23 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Company cars: advisory fuel rates from 1 March 2024

HMRC has published revised advisory fuel rates for company cars which apply from 1 March 2024.

23 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

HMRC Stakeholder Digest - 22 February 2024

HMRC’s latest Digest (22 February 2024) provides short updates on various topics, including changes to the R40 repayment claim form, P87 form, changes to reporting income from self-employment and partnership.

23 Feb 2024 00:00 | Published by a Tolley Employment Tax expert

Finance Act 2024 received Royal Assent on 22 February 2024

Royal Assent to the Finance Act was notified in the House of Lords on 22 February 2024

22 Feb 2024 00:00 | Published by a Tolley Corporation Tax expert

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