Chancellors’ Autumn Statement

The Autumn Statement was delivered by the Chancellor on 25 November 2015. An overview summarising the main changes impacting HMRC has been published and this article provides a brief summary of some of the changes which may have an impact on your payroll obligations....

Trivial benefits in kind

At long last draft details of HMRC’s intention to simplify the taxation of benefits in kind (BiKs) and expenses has been released. This includes the introduction of a tax exemption for low value benefits in kind (‘trivial BiKs’). Draft legislation to give effect to...

Scottish Rate of Income Tax – April 2016!

The Scottish Rate of Income Tax may affect the amount of Income Tax Scottish taxpayers will have to pay. It comes in to force on 6 April 2016. A Scottish taxpayer is someone who lives in Scotland. HMRC have run articles in their June and October editions of the...