-
- Type:
- Employment law guide
The Government has announced that mandatory real-time reporting of income tax and Class 1A national insurance contributions for certain benefits in kind and taxable expenses will now be phased in. Phase 1 will commence from 6 April 2027 and phase 2 will commence from 6 April 2028.
-
- 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.
-
- Type:
- Employment law guide
The Department for Education updated its Lifelong Learning Entitlement (LLE) guidance for the 2026/27 academic year and provided an updated list of approved qualifications and the providers eligible for modular funding.
-
- 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.
-
- 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.
-
- 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.
-
- 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.
-
- 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.
-
- 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.
-
- 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.