The Scottish Parliament has made Scottish income tax a little more complex again by introducing a new rate. This new rate applies to non-savings, non-dividend income but the Personal Allowance is not affected as this is set by the UK Government.

Advisory fuel rates are used for reimbursing employees for business travel in company cars or where employees repay the cost of fuel for private travel. They are not used in other situations such as pay employees mileage for business miles in their private vehicle.

The IR35 legislation is aimed at ensuring contractors pay the same tax and National Insurance as an employee in an equivalent position.

As we have previously mentioned Benefits in Kind can be processed through the payroll removing the requirement for individual P11Ds.

The holiday pay legislation was changed in April 2020 (read our blog), but a recently published government impact assessment has shown this to have had a number of issues.

If I provide flu vaccines for my employees do I need to report these via a P11D or process the payment as a Benefit in Kind through the payroll?

Payroll problems can be a headache for both employers and employees.

The National Minimum Wage is set by the Government based upon advice from the Low Pay Commission.

It is that time of year again but holidays can be a stressful time and can also cause issues within payroll.

Tax payers have the option to make payments to HMRC to complete their National Insurance record.

It is now possible to pay your PAYE due via Direct Debit.

There are a few changes arriving in April but so far no big announcements and hopefully some stability for next year.

An ad hoc payment would normally be reported to HMRC with the rest of the payroll on or before the usual pay date.

As previously announced HMRC are going to be placing greater importance on the starter declarations for new employees.

HMRC plan to introduce a recurring Direct Debit for employer PAYE payments.

The P45 is a document presented to employees when they end their employment and contains information about tax and student loans.

There are several new National Insurance categories to be introduced from this April, most are related to the new freeports but there is also one for qualifying veterans. All of the new categories carry relief for employer’s National Insurance contributions.

General Updates on the challenges of Payroll during the Pandemic.

Furlough was extended to 31st March 2021.

The furlough scheme is to be extended for a further month from the 1st November 2020.