The Health and Safety Executive (HSE) are keen to dispel the myth that they are responsible for banning ‘this, that and the other’. They claim that there have been many reports of HSE and health and safety law, being responsible for banning all sorts of things including flip flops, knitting in hospitals, school sports days […]

National Minimum Wage (NMW) rates are set to rise from 1 October 2008.  The increased rates will be as follows: Adult rate (workers aged 22 and over) will increase to £5.73 (from £5.52) Development rate for 18 – 21 year olds will increase to £4.77 (from £4.60) Young people’s rate for 16 – 17 year […]

From 27 October 2008, in a change to the benefits system, Employment and Support Allowance (ESA) will replace the current state benefits (Incapacity Benefit and Income Support) which are paid to individuals on incapacity grounds. The new ESA will initially only be payable to new claimants. According to government guidance “… the principle of Employment […]

HMRC have issued revised guidance on Charity Challenge Events, including those that qualify for the VAT Charity Fundraising Exemption. Many charities use Charity Challenge Events, for example running, walking and cycling events, to raise funds through sponsorship of the individuals who take part. Following representations from the charity sector HMRC have been working with them […]

The UK Border Agency has started a television campaign aimed at employers to help prepare them for the introduction of the government’s new rules for skilled migrant workers which become effective from November 2008. The government is introducing a ‘points’ based system. Businesses wanting to employ skilled foreign workers from outside Europe and sponsor their […]

HMRC are reminding taxpayers who wish to complete paper self assessment tax returns that the new 31 October 2008 deadline is ‘only weeks away’. Previously, both paper and online self assessment tax returns had to be filed by 31 January following the end of the tax year. The 31 January 2009 deadline remains for online […]

HMRC have published a leaflet on the new HMRC penalties warning tax payers to make sure that their records are sufficient to comply with the new penalty regime. The new legislation covers returns and other documents issued for periods commencing from 1 April 2008 which are due for submission from 1 April 2009. If you […]

Salary sacrifice is a complex area which should not be overlooked.  HMRC have added some questions and answers on this difficult subject to their website. If you are planning any salary sacrifice arrangements please do get in touch. Internet link: HMRC Q and A

HMRC have announced that some changes to penalties and calculation of arrears of National Minimum Wage (NMW) payments have been delayed to April 2009. The delay is apparently due to the slower than expected passage through parliament of the Employment Bill. The changes deal with HMRC powers, in particular giving powers to remove records from […]

Charities are entitled to claim a tax repayment in respect of gift aid donations made by individuals. The tax repayment was 22% until 5 April 2008 being the basic rate of tax on payments made through gift aid.  As you are no doubt aware the basic rate of tax was reduced to 20% from the […]