News

Budgets & Fiscal Announcements

New RTI fields for 2027–28: what payroll teams need to know

HMRC has published the Real Time Information (RTI) Data Item Guide for 2027–28, giving the first complete picture of the Full Payment Submission (FPS) data that will support Phase 1 of mandatory payrolling of benefits in kind from 6 April 2027. Compared with the current-year guide, the additions are almost entirely about benefits reporting and […]

Read article

New RTI fields for 2027–28: what payroll teams need to know

Employment Rights & Workplace Policy

Service sector employees to claim a rebate on expenses

Those working in the service sector, including nurses, hairdressers, construction workers and people working in retail and food sectors, may be able to claim expense rebates. HMRC is encouraging staff who work in these types of roles and are paid through Pay As You Earn, to investigate whether they can claim back some of their […]

Read article

HMRC Guidance & Employer Bulletins

Class 1A NICs employer charges delayed until April 2020

HMRC has announced that Class 1A National Insurance contribution (NIC) employer charges on termination payments of more than £30,000 and on sporting testimonials of more than the £100,000 lifetime exemption are now due to come into effect in April 2020. This provision was expected to be included with the other changes to the taxation of […]

Read article

HMRC Guidance & Employer Bulletins

HMRC outlines stance on unpaid work trials

Advice on unpaid work trials has been added to HMRC’s guidance on calculating the National Minimum Wage (NMW). Work trials are sometimes offered for legitimate reasons as part of a recruitment process. However, some employers may use unpaid work periods to obtain work or services that should be paid. This is often a grey area because there […]

Read article

HMRC Guidance & Employer Bulletins

Government confirms auto-enrolment earnings thresholds for 2019/20

The government has confirmed the auto-enrolment earnings trigger and qualifying earnings bands for 2019/20, following its annual review. The auto-enrolment earnings trigger determines who is eligible to be automatically enrolled into a workplace pension by their employer in terms of how much they earn. The qualifying earnings band is in place in respect of which contributions […]

Read article

Employment Rights & Workplace Policy

Long-term disability benefits and dismissal for incapacity

Employers cannot dismiss employees who are receiving contractual long-term disability benefits for incapability due to an implied term, found the Employment Appeal Tribunal (EAT). In the case of Awan v ICTS, Mr Awan worked as a security agent for American Airlines at Heathrow Airport. As part of his contract he was entitled to an insured long-term […]

Read article

HMRC Guidance & Employer Bulletins

HMRC urged to postpone Making Tax Digital for VAT

HMRC has “failed to adequately support” small businesses with the introduction of Making Tax Digital for VAT, and recommends that the government’s introduction of the digital service be delayed by at least one year. The House of Lords Economic Affairs Finance Bill Sub-Committee has published a damning report on HMRC’s Making Tax Digital for Business programme and […]

Read article

Pension schemes

Pensions dashboard given the go-ahead

Proposals to give people greater access to their pensions information have been unveiled by the government. New free, user-friendly ‘pensions dashboards’ would allow people to access their information from most pension schemes in one place online for the first time. The aim is to give people accurate, easy to understand, secure information about their pensions. […]

Read article

Employment Rights & Workplace Policy

Lack of clarity around holiday pay remains

The case of King v Sash Windows has been settled following several years of debate over the rights of workers to recover holiday pay where they were wrongly treated as being ‘self-employed’. In December last year, the Court of Justice of the European Union (CJEU) ruled that workers who have not taken paid leave because they were […]

Read article

Pension schemes

Calls to review pensions tax relief

Some pension savers have been incorrectly receiving tax relief twice on their contributions or not receiving relief at all, HMRC has admitted. In a joint article written by HMRC and The Pensions Regulator (TPR), the two organisations revealed that they were aware of issues with giving tax relief to scheme members and attributed the problem to an […]

Read article

Pension schemes

Pension schemes newsletter 105

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 article

News

New RTI fields for 2027–28: what payroll teams need to know

Stay up to date on all things Payroll