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- Type:
- Employment law guide
The Government confirmed on 21 May 2026 that the approved mileage allowance payment rates for cars and vans increased for tax year 2026/27. HMRC has also updated its advisory fuel rates for company cars, effective from 1 June 2026. Employers must use these new rates when reimbursing business travel or recovering the cost of private fuel use.
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- Type:
- Employment law guide
The case of Adamu v The Kingsdale Foundation confirmed that where the contractual documentation entitles pay within the upper range dependent upon performance, the employer is required to pay employees at least the minimum amount within the upper range, and anything more is dependent on the outcome of a performance review. This highlights to HR teams that any increase in pay should be based on a documented assessment, rather than assumed or withheld without justification.
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- Date:
- 7 April 2026
- Type:
- News
Umbrella company tax reforms have now come into force, introducing what recruiters and compliance specialists have described as the most significant shake-up to the temporary labour market since the private sector IR35 reforms were introduced in 2021.
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- Type:
- Employment law guide
The financial penalties relating to tip allocation and policy breaches have been increased for the 2026/27 tax year, with effect from 6 April 2026. Employers may face penalties for failing to allocate and pay tips fairly, as well as for not having a written policy or record of how tips are dealt with.
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- Type:
- Employment law guide
From 6 April 2026, the Finance Act 2026 expands tax and national insurance exemptions to cover employer-reimbursed expenses for eye tests, homeworking equipment and flu vaccinations. Additionally, from the 2026/27 tax year, employees can no longer claim tax relief for homeworking expenses if not reimbursed by their employer, even when contractually required to work from home.
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- Type:
- Employment law guide
Recent legislative updates under the Finance Act 2026 expand the eligibility criteria for enterprise management incentives for options granted on or after 6 April 2026.
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- Type:
- Employment law guide
More businesses will now qualify as "small" for tax purposes because the thresholds for company size have changed under the Companies Act 2006, effective from 6 April 2026.
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- Type:
- Employment law guide
The income tax rates and thresholds remain unchanged for the 2026/27 tax year. HR teams should ensure payroll calculations and related tax documentation accurately reflect these frozen rates and thresholds for the new tax year.
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- Type:
- Quick reference
From 6 April 2026, employers must keep records that are “adequate” to show compliance with statutory annual leave and holiday pay entitlements, including carried-over leave.
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- Type:
- Quick reference
Updated to include the rate of the lower earnings limit for 2026/27. Employers will need to review payroll systems and ensure statutory pay is applied correctly.