HM Revenue and Customs (HMRC) has launched a 12-week call for evidence on Pay As You Earn (PAYE) Settlement Agreements (PSAs), inviting employers, payroll agents, tax advisers and software providers to share how these arrangements work in practice. Opened on 23 June 2026 and running until 15 September 2026, the consultation aims to address variations […]
This newsletter is published by HMRC’s Pension Schemes Services to update stakeholders on the latest news for pension schemes. Pension Schemes Newsletter 105 includes articles on: Of particular interest in this newsletter is the commentary on pensions tax relief. As reported by the Payroll Centre, there have been difficulties around pensions tax relief with some individuals receiving […]
Read articleFTSE 350 companies are being urged to do more to get women into senior leadership positions. The Hampton-Alexander Review 2018 report said that, although FTSE 100 companies were on track to meet the government’s target of getting a third of women into senior leadership positions by 2020, FTSE 350 firms were falling behind. The report […]
Read articleHMRC has published the latest update for pension scheme administrators about the ending of contracting-out in countdown bulletin 39. This edition discusses scheme financial reconciliation, whereby all schemes will be offered the opportunity to request their financial position. Following testing, all schemes currently in scope can request their financial position as at 7 October 2018. Schemes […]
Read articleMore than 190 workers brought claims against two employer agencies and two hirers for failing to comply with the requirements for the Swedish Derogation. In Twenty-Four Seven Recruitment Services Ltd and others v Afonso and 190 others [2018] UKEAT/0311/17 the claimants argued that the lack of compliance meant they were entitled to be paid at the same […]
Read articleThe importance of ensuring employment contracts are signed and records are kept up-to-date was highlighted during the recent case of Tenon FM Ltd v Cawley. Ms Cawley worked at facilities management company, Tenon FM Ltd. During her 10 year tenure, she held several positions and was finally promoted to Operations Director until she resigned in 2018. […]
Read articleWage growth outpaced inflation for an eighth month in a row, rising 0.9 per cent in real terms (against CPIH inflation), while regular pay before inflation grew at its fastest in almost a decade at 3.2 per cent. The latest figures from the Office for National Statistics (ONS) also revealed the employment rate remains high, […]
Read articleEmployment tribunals do have jurisdiction to resolve disputes about the construction of an employment contract when looking at a claim for unauthorised deductions from wages. In Agarwal v Cardiff University & Another, Ms Agarwal was a consultant urological surgeon at Cardiff University. Part of her salary was withheld because the University believed that she was not […]
Read articleHMRC has updated its guidance on new employees coming to work from abroad in the UK – specifically it has clarified when employees are exempt from National Insurance contributions (NICs). It confirmed that employees from a country outside the European Economic Area and Switzerland, or a country which does not have a Reciprocal Agreement (RA) or Double […]
Read articleHMRC has updated its calculating the minimum wage guidance – specifically around pay for sleep-in shifts, which has been an area subject to much case law over the past few years and is a major issue for the care sector. The section on sleep-in shifts has been updated to explain HMRC’s latest position on this issue. It reflects the […]
Read articleA new Equal Pay Advice Service has been launched to support those on low incomes who believe they are experiencing pay discrimination and who do not have access to legal advice, enabling them to resolve the situation with their employer. The new service was unveiled alongside findings from the Fawcett Society, which showed that one in three men (35 […]
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