On 4 October 2019, HMRC issued a snappily entitled document, ‘Ultra Low Emission Vehicles (ULEV) and Worldwide Harmonised Light Vehicle Test Procedure (WLTP).
When you ask your employees if they would like to sacrifice some salary, there initial reaction will be ‘no don’t take my money!’ However, with auto enrolment pensions now being the norm, unless an employee opts out, the obvious and practical choice for a workplace pension is to sacrifice salary rather than the deduction taken form net pay due to the considerable financial incentives to do so.
Employment Allowance from 2020/21 – fundamental changes ahead Since its inception at the start of 2014/15, the rules surrounding Employment Allowance (EA) have remained fairly consistent. There was the change in the maximum EA claim from £2,000 to £3,000 (with effect from tax year 2016/17) – however, the regulations surrounding eligibility (and the process for claiming the Allowance) have been notably steady since April 2014.
We are now less than 6 months away from the IR35 (Off Payroll Working) reforms hitting the private sector. Those of you in the public sector have had the privilege of having to assess employment status since 6 April 2017, now it is the private sectors turn.
The dark nights pulling in only mean one thing in the world of payroll - it won’t be long before it is Christmas payroll time!