Month: November 2024

Rogue employers to be banned from hiring overseas workers

Businesses who commit serious offences will be banned from sponsoring overseas workers to crack down on visa abuse and prevent exploitation. Businesses that repeatedly flout visa rules or commit serious employment breaches, such as not paying the National Minimum Wage, will be barred from hiring overseas workers.   Currently, employers who flagrantly flout visa rules can … Continue reading Rogue employers to be banned from hiring overseas workers →

Scams warning as Self Assessment deadline nears

HMRC is reminding Self Assessment filers to be alert to potential scams and fraudsters ahead of the filing deadline on 31st January 2025. HM Revenue and Customs (HMRC) warns of scam attempts targeting Self Assessment filers Filers urged to be cautious of refund scams as the 31st January tax return deadline draws closer Concerned filers … Continue reading Scams warning as Self Assessment deadline nears →

DBS launches annual Update Service renewal notification for volunteers

The Disclosure and Barring Service (DBS) is launching its new annual notification service for volunteer subscribers to the Update Service, allowing subscribers to confirm that they still require the service. The Disclosure and Barring Service (DBS) is currently improving how the Update Service works for its volunteer subscribers. The improvements will allow volunteers who are … Continue reading DBS launches annual Update Service renewal notification for volunteers →

Pre-travel ETA applications for non-Europeans opens

Non-Europeans can now apply in advance for an Electronic Travel Authorisation (ETA) and will need one to travel to the UK from January 2025. The UK is introducing the Electronic Travel Authorisation (ETA) for millions of visitors who pass through the UK border every year, including six million from the USA, Canada, and Australia. From … Continue reading Pre-travel ETA applications for non-Europeans opens →

Statutory Payment Rates 2025 increased by 1.7%

The UK Government announced the increase basis for Statutory Payment rates along with other benefits and have released the proposed rates operational from April 2025. On Wednesday 30th October 2024 the following was announced: I have concluded my statutory annual review of state pension and benefit rates under the Social Security Administration Act 1992. The … Continue reading Statutory Payment Rates 2025 increased by 1.7% →

Guernsey Class 1 contributions 2025

The States of Guernsey have approved the Class 1 contribution changes which are to apply from 1st January 2023 at the States Meeting on 23rd October 2024. From 1st January 2025 the percentage rates for the calculation of Class 1 (Employed) Contributions are increased: (c) PAYadvice Ltd 2024 At the same time the Earnings Levels … Continue reading Guernsey Class 1 contributions 2025 →

Women’s pay and equality

Equal Pay Day Wednesday 20th November 2024 was marked as Equal Pay Day, a national campaign led by the Fawcett Society. This day marks the point in the year when, based on the gender pay gap, women overall in the UK stop being paid compared to men. Commenting on the Fawcett Society’s Equal Pay Day, … Continue reading Women’s pay and equality →

Apprenticeship Levy and Employment Allowance – connected entities

With the increase in employers National Insurance to 15% and the increased Employment Allowance to £10,500 alongside the removal of the employers £100,000 test, employers will be looking to see how they can reduce their secondary NI liabilities and qualify for the Employment Allowance. The number of enquiries of how to claim especially for multiple … Continue reading Apprenticeship Levy and Employment Allowance – connected entities →

Winter workers – employer pension duties

The Pensions Regulator (TPR) is reminding employers that if they employ short-term staff over the winter period who are not on regular hours or incomes and are being paid through a payroll system, they must ensure they are complying with their legal automatic enrolment (AE) pension duties. Seasonal or temporary staff must be assessed individually every … Continue reading Winter workers – employer pension duties →

Personal Allowances: adjusted net income

There is a common misconception that employers are somehow responsible for an employees tax affairs. A view probably based on the fact that they do deduct Income Tax from pay. Many then query why they later receive a tax bill, or more pleasantly, a tax refund. Payroll operates on a basis of assumptions, so do … Continue reading Personal Allowances: adjusted net income →

GPA – UK payroll – I’m dreaming of an alright Christmas

PAYadvice author Simon Parsons is a contributor to the GPA magazine 04:05 Global Payroll, in this months edition he covers subjects relating to the Christmas holiday season. So from why the UK New years is not the same as the tax year. And a number of seasonal topics for this Christmas and other holiday season festivities … Continue reading GPA – UK payroll – I’m dreaming of an alright Christmas →

April 2025 Postgraduate loan repayment threshold frozen

As anticipated by PAYadvice.UK, the Department for Education (DfE) and Welsh Government has confirmed (Thursday 14th November 2024) the Postgraduate Income Contingent Student Loans repayment threshold to apply from 6th April 2025. From 6th April 2025 the repayment threshold for Postgraduate loans will continue to be frozen at: £21,000. (c) PAYadvice.UK 2024 Part of Tax … Continue reading April 2025 Postgraduate loan repayment threshold frozen →

Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed

HMRC Software Developers Support Team (SDST) has confirmed (Wednesday 13th November 2024), the student Plan Type 4 (Scotland) threshold applicable from 6th April 2025 The threshold is to rise to: £32,745 The only remaining value to be confirmed is the Postgraduate Threshold, although some may predict that the threshold will again remain frozen.  The thresholds … Continue reading Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed →

Clamp down on NHS temporary workers

Secretary of State pledges to contain NHS agency spend Trusts could be banned from using agencies to cover gaps in entry level positions, and agencies could be banned from re-introducing NHS workers that leave permanent jobs Understaffed NHS forced to spend £3 billion on agency staff last year Wes Streeting to address healthcare leaders in … Continue reading Clamp down on NHS temporary workers →

“Good work is good for health” – WorkWell

Get Britain Working White Paper brings forward locally-led health, work and skills plans to drive down near record 2.8m people out of work due to long term sickness. New WorkWell programme offers tailored support like physiotherapy and counselling for people out of work or at risk of leaving work, bringing together a range of different … Continue reading “Good work is good for health” – WorkWell →

Digital Veteran Card 

Digital Veteran Card to give heroes swifter access to help and support available to them - from help with housing to employment and rail discounts. To be introduced in 2025, it will enable veterans to download their card instantly and be more convenient for smartphone users. Announcement comes for Remembrance weekend as the country comes … Continue reading Digital Veteran Card  →

The list keeps growing – Tax Avoidance

The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers were published on 7 November 2024. New additions: Adapt Limited (Based in Isle of Man) Balance Bay Services Limited Century Umbrella Limited Consortius Solutions Limited Employe Limited Help protect workers from getting caught out by tax avoidance  Tackling … Continue reading The list keeps growing – Tax Avoidance →

GDPR tax relief claims! You’re kidding

GDPR tax relief! HMRC is aware of tax agents that target businesses to claim Corporation Tax refunds through incorrect provisions, linked to potential GDPR fines or civil claims. These claims are not in accordance with the law and HMRC will challenge anyone: making such claims who encourages or facilitates businesses to make false claims that reduce tax … Continue reading GDPR tax relief claims! You’re kidding →

Home Responsibility Protection – Don’t miss out

If you're missing Home Responsibilities Protection (HRP) from your National Insurance record, it could be affecting your State Pension. Home Responsibilities Protection (HRP) was a scheme to help protect parents’ and carers’ State Pension eligibility. National Insurance credits replaced HRP in 2010. Those who qualified would have received HRP automatically if between 6 April 1978 and 5 April 2010 … Continue reading Home Responsibility Protection – Don’t miss out →

Double cab vehicles are cars!

Another blow from the budget to the farming community who rely on these vehicles for their regular work, following a Court of Appeal judgement, the government is to treat double cab pick-up vehicles (DCPUs) with a payload of one tonne or more as cars for certain tax purposes. From 1‌‌‌st April‌‌‌ 2025 for Corporation Tax, … Continue reading Double cab vehicles are cars! →

Veterans employer NI relief extended

As part of the Autumn Budget 2024 announcements, the government has confirmed that it is extending the employer NICs relief for employers hiring qualifying veterans for a further year from 6‌‌‌th April‌‌‌ 2025 until 5‌‌‌th April‌‌‌ 2026. NI letter V to continue for a further year This means that businesses will continue to pay no … Continue reading Veterans employer NI relief extended →

PAYE: employer expenses and benefits exemption application

HM Revenue and Customs (HMRC) have issued a new guide and online form completion for applying for employer expenses and benefits exemption. Use this employers exemption form if you are an employer and want to apply for a bespoke or industry scale rate for reporting non-taxable expenses and benefits. It does then require printing and … Continue reading PAYE: employer expenses and benefits exemption application →

Beneficial loan interest change point revised

As part of the Autumn Budget 2924 changes, the HMRC have confirmed a change to the operation of the Official Rate of Interest which is used when calculating certain benefits in kind and used for form P11D reporting. In-year increases in the official rate of interest (ORI) may take place, where appropriate, from 6th April 2025. … Continue reading Beneficial loan interest change point revised →

2025-2026: Van benefit and the car and van fuel charge and other future changes

Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used for personal journeys.  The Van Fuel Benefit Charge applies where fuel is provided by the employer to cover private use. Company car fuel benefit A director or employee who is provided with a Company Car … Continue reading 2025-2026: Van benefit and the car and van fuel charge and other future changes →

Employer pension – common errors

The Pension Regulator has shared information on two updates to the automatic enrolment pages of TPR’s website. These are designed to support employers and advisers in understanding their legal automatic enrolment duties. Common error video clips Employers are still making a number of common errors in relation to automatic enrolment, some of these include: using … Continue reading Employer pension – common errors →

New tool to make it easier and faster to access essential government services online

GOV.UK Forms to be rolled out across government, making it faster and easier for the public to fill out forms such as applying for emergency travel documents  Has already helped over 20,000 armed forces personal apply for veteran badges and victims of the Horizon scandal apply for compensation With 87 forms live and used by over … Continue reading New tool to make it easier and faster to access essential government services online →

New childcare provider type registration open

Ofsted has begun accepting applications for a new category of childcare provider, as part of a series of changes the Department for Education has introduced to give the early years and childcare sector more flexibility. Childcare providers now have the option to register as childminders without domestic premises, meaning they can work solely from somewhere … Continue reading New childcare provider type registration open →

Check your eligibility for winter support schemes

Cold Weather Payments take effect from 1st November 2024 as low-income households set to get £25 during cold snaps. Alongside the £150 Warm Home Discount to support eligible customers with energy bills and extension to Household Support Fund Pensioners urged to check eligibility for Pension Credit to claim the Winter Fuel Payment From 1st November … Continue reading Check your eligibility for winter support schemes →

Student tuition fees and maintenance loans to rise

Tuition fees rise with inflation helping put universities on a secure footing alongside inflation-linked lift to maintenance loans. The government has today unveiled a package of measures to support students and stabilise the university sector.   Students facing cost of living pressures will be supported with an inflation-linked increase to maintenance loans, alongside new steps to … Continue reading Student tuition fees and maintenance loans to rise →

UK to expand digital travel to more visitors

By April 2025, all visitors who do not need a visa will need an electronic travel authorisation (ETA) to travel to the UK. The UK government is taking major steps towards delivering its ambitious aim to digitise the UK border and immigration system and has set out new implementation dates for the electronic travel authorisation … Continue reading UK to expand digital travel to more visitors →

DWP – Autumn Budget 2024 to drive up opportunity and drive down poverty

Millions of people, including families, pensioners, carers and those struggling to find work are set to benefit from Autumn Budget reforms to boost work and tackle poverty. Welfare safety net will be strengthened with a new Fair Repayment Rate, an increase to benefits and an extension of vital crisis support. Carers will also see a … Continue reading DWP – Autumn Budget 2024 to drive up opportunity and drive down poverty →

Tax Agent handbook and SA Tips for agents

HMRC have created two new agent dedicated communication products: SA Tips for agents Agent Handbook At the 6th August 2024 meeting of the *Representative Body Steering Group, to reduce the volume of Self Assessment returns that required additional clerical action, members suggested a Self Assessment hints and tips be created and to be shared with … Continue reading Tax Agent handbook and SA Tips for agents →

Tips, gratuities and service charges – Troncs

HMRC have issued an update to guide E24 on 1st November 2024 in relation to the operation of a Tronc for the distribution of tips. New requirement now apply to ensure that. Tips are received by the workers and not retained by the employing business. Section 6 of the E24 guidance has been updated to … Continue reading Tips, gratuities and service charges – Troncs →

Company Car Tax goes up – April 2025

As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed a +1% rise from 6th April 2025. For those with Electronic Vehicles (even via salary sacrifice schemes), the company car tax (yes it is a company provided car even via a lease company) applicable rises … Continue reading Company Car Tax goes up – April 2025 →