On 26 February 2026, the Investment Zone special tax sites in Scotland were designated. The Glasgow City Region Investment Zone and North East of Scotland special tax sites were designated following a Statutory Instrument which was laid on 5 February 2026. Government committed to the introduction of 13 such zones 8 of which are already designated This now adds to […]
Read articleHM Revenue and Customs (HMRC) published its April 2026 Employer Bulletin on 15 April 2026, delivering critical guidance for employers and payroll professionals at the start of the 2026/27 tax year. The bulletin covers wage increases, statutory pay reforms, benefits changes, and specific warnings on Real Time Information (RTI) submission errors. National Minimum Wage and […]
Read articleChancellor Rachel Reeves delivered her Spring Forecast 2026 – widely referred to as the Spring Statement – in the House of Commons on 3 March. In a deliberately low-key address, she updated MPs on the Office for Budget Responsibility’s (OBR) latest economic projections without introducing any new tax rises, spending commitments or policy shifts. For […]
Read articleOn 13 January 2026, Scotland’s Cabinet Secretary for Finance and Local Government, Shona Robison, delivered the Scottish Budget for 2026-27 to Parliament. Amid broader commitments to health, social care, and cost-of-living support, the announcement included targeted changes to income tax bands – the most significant payroll-relevant updates for employers operating in or with staff resident […]
Read articlePost Budget delivery 2025, what can we take away from the impacts on Payroll No surprise the Personal Allowance set at £12,570 is to be frozen for a further 3 years, this was originally due to end 5 April 2028, but is now extended to April 2031. The upper limit for National Insurance as it […]
Read articleThe 2025 UK Budget delivered one of the most wide-ranging sets of changes in recent years, affecting everything from wages and pensions to tax thresholds, savings rules and electric vehicle incentives. Whether you’re a worker, saver, parent or employer, these updates will shape your financial picture over the coming years. National Minimum Wage Increases Millions […]
Read articleNo sooner had we discussed the potential for tax rises to be included in the Chancellors’ Budget on the 26 November, it now seems that the Government may have had a change of heart. It was never going to be the most popular choice, given it would lead to a renege on the Governments’ manifesto […]
Read articleSocial security benefits in the UK are managed by several government departments and devolved administrations. The tax treatment of these benefits is defined within Income Tax legislation, and each new benefit’s tax status is confirmed at its introduction. The government is now clarifying the tax treatment of Statutory Neonatal Care Pay, part of the Neonatal […]
Read articleChancellor Rachel Reeves delivered the first Autumn budget under the new Labour Government on 30 October. Here is a summary of the payroll related content. National Living and Minimum Wage NLW From April 2025 the National Living Wage will increase to £12.21 per hour for all eligible employees aged 21 and over. NMW Increases will […]
Read articleOverall, while major tax rate increases on income and VAT are unlikely, targeted measures focusing on wealth and business taxation are expected to help fill the fiscal gap Student Loans, April 2025 For student loan interest rates in the UK from April 2025, projections suggest they will vary depending on the loan plan. The repayment […]
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