Share scheme returns – penalties are now being issued

Employers operating employee share schemes may now be receiving penalties from HMRC for failing to
UK employers with overseas employees

UK employers with employees who normally work overseas may have PAYE and National Insurance
Tax relief for uniforms and protective clothing

Employers providing uniforms or protective clothing to employees need to understand the tax and
Official rate of interest for beneficial loans

Employers providing loans to employees or directors need to ensure they correctly calculate any
Payroll compliance – what is Full Payment Submission?

A Full Payment Submission (FPS) is a payroll report that employers must send to HMRC every time they
Does your business need to register as an employer?

If you are starting to employ staff or engaging subcontractors for construction work, you will
Tax and termination payments

The tax treatment of termination payments is governed by a detailed set of rules that determine how
Filing deadlines for reporting expenses and benefits

Employers providing employees with expenses or benefits in kind must comply with specific reporting, filing, and payment obligations each tax year. These requirements are designed
Increase in employment costs 2026-27

From April 2026, the National Minimum Wage and National Living Wage rates have increased, and businesses should ensure payroll systems are updated immediately so that employees