PAYE late filing penalties

HMRC have published the latest issue of the Employer Bulletin with articles on a variety of topics relevant to employers.

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Lifetime ISA

Following consultation the government has issued further details of the new Lifetime ISA account which is expected to be available from April 2017.

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Updated guidance on Gift Aid

HMRC have updated their guidance for charities and community amateur sports clubs (CASC)  on claiming Gift Aid on donations.

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Increase in NMW rates

The National Minimum Wage (NMW) is a minimum amount per hour that most workers in the UK are entitled to be paid. NMW rates increases come into effect on 1 October 2016.

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Tax Free Childcare

HMRC have announced further details of the new Tax Free childcare scheme which is to be introduced in 2017.

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Autumn Statement plans

The Chancellor of the Exchequer, Philip Hammond, will present his first Autumn Statement to Parliament on Wednesday 23 November 2016.

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