On 25 November 2020, the Chancellor Rishi Sunak in his Spending Review speech confirmed that the Government has accepted in full the recommendations of the Low Pay Commission to increase the National Living Wage rate by 2.2% to £8.91 per hour.  Furthermore, the NLW rate will be extended to aged 23 and over and he… Read More

Employment or Self-employment under UK tax law You are legally obliged to operate PAYE in respect of all employees. However, deciding whether someone is an employee or self-employed is not always straight forward. If you are in any doubt, HMRC provides an online tool that can be found with the following link here. Employment status is… Read More

Advisory Fuel Rates HM Revenue and Customs (HMRC) have published their quarterly advisory fuel rates which are effective from 1 December 2020 and apply to company car users.  Employers can use the previous rates for up to one month after the new rate becomes effective. The rates are reviewed for 1 March, 1 June, 1… Read More

On 5 November, Rishi Sunak confirmed that the Coronavirus Job Retention Scheme would be extended until 31 March 2021 (click here to read our last article on this). Guidance for this extension was published on 10 November, details of which can be found below. Highlights of the key changes to CJRS From 1 November 2020 employers can… Read More