The Autumn 2025 Budget confirmed that employees who are required to work from home will no longer be able to claim tax relief for extra household costs. Right now, under section 336 of the Income Tax (Earnings and Pensions) Act 2003 (ITEPA 2003), employees can claim relief for extra costs caused by homeworking, such as […]
Employers will need to note the new government timeline for mandating the reporting and payment of Income Tax and Class 1A National Insurance on benefits in kind (BiKs). Originally planned for April 2026, this requirement will now take effect from April 2027. This extra year is intended to give you—as an employer, payroll professional, or […]
HMRC is reporting that more than 100,000 PAYE clients have been impacted by unauthorized access and filings on their online accounts. They are now in the process of writing to all those clients regarding this issue. These incidents involved criminals using personal information they had already obtained from external sources to impersonate genuine customers and […]
As part of the Government’s Plan to Make Work Pay, changes to Statutory Sick Pay (SSP) are on the way that may affect how you manage employee leave. Through the new Employment Rights Bill, SSP will be strengthened to ensure that all employees have access to it from day one of sickness, regardless of how […]