Tax relief for employee pension contributions to pensions schemes is given in two different ways: The Net Pay Arrangement This is where contributions are deducted from an employee’s pay and tax relief is given to the employee at source, applied at their marginal rate. Relief at Source Contributions are deducted after tax and NIC and […]
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 articleMonthly paid employees can still need an average holiday pay calculation. The key question is not how often they are paid, but whether their pay is fixed or includes variable elements such as overtime, commission, allowances, or shift payments. Under the Working Time Regulations 1998, regulation 16 says: “A worker is entitled to be paid […]
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 Rachael Reeves recently announced that there is to be a review of the Approved Mileage Allowance Payment (AMAP) rates, “ahead of a future budget”, as expected this was welcomed by many but a more definite or earlier time frame would have been more beneficial given this is something that many employers and motoring industry […]
Read articleFor payroll professionals, the key message for the 2026/27 tax year is this: from 6 April 2026, the rules are more flexible for fathers and partners using Paternity Leave alongside Shared Parental Leave, while the statutory weekly pay rate has increased. The government has also confirmed that Paternity Leave is now a day one right […]
Read articleEmployers across the United Kingdom will face a new legal duty to maintain records proving they have given workers their full holiday entitlements, starting on 6 April 2026. The requirement, introduced by Section 35 of the Employment Rights Act 2025, amends the Working Time Regulations 1998 by inserting a new regulation 16B. From that date, […]
Read articleWe previously advised on the Chancellors’ intention to ensure all young people who have been on Universal Credits for 18 months or longer will be offered a guaranteed paid work placement. Those who do not take up the offer could face losing their benefits. This comes amidst growing concerns on how to tackle youth unemployment […]
Read articleNew government guidance has clarified how Statutory Sick Pay (SSP) reforms will apply to employees whose sickness absences span the key implementation date of 6 April 2026, with particular implications for low-paid workers previously excluded from the system. The changes form part of a wider overhaul of employment rights and will significantly expand access to […]
Read articleThe Employment Bill set out plans to improve gender equality in the workplace, by extending reporting requirements for large employers. Following Royal Assent of the Employment Rights Bill, on 18 December 2025, The Employment Rights Act 2025 will bring forward requirements for employers with 250 or more employees will have the option to produce 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 […]
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.jpg "Scottish Investment Zone")
.jpg "Average Holiday Pay for Monthly Employees: A Payroll Compliance Refresher")
.jpg "UK Employers Must Keep Holiday Records from April 2026 Under New Employment Rights Act")
.jpg "Job Guarantees for Young People")
.jpg "Low-paid workers to gain sick pay from April 2026 – but not all long-term absences will qualify")
.jpg "Chancellor’s Spring Statement 2026")
