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- Type:
- Employment law guide
HMRC has announced that it is reviewing employment related securities end of year return templates, guidance and technical notes for use from 6 April 2027. Employers operating employee share schemes will need to ensure that the new versions of the ERS end of year return templates are used from 6 April 2027.
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- Type:
- Employment law guide
The Government published a consultation on the content of the revised draft statutory code on the fair and transparent distribution of tips. Further details of the consultation are yet to be confirmed.
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- Type:
- Employment law guide
HMRC has published a policy paper and draft legislation on the phased introduction of mandatory payrolling of benefits in kind, from April 2027. HMRC has also said that penalties will not be charged for certain “non-deliberate inaccuracies” in the first year of implementation.
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- Type:
- Legal timetable
Updated to confirm that measures to strengthen tipping legislation are expected to take effect by the end of 2026, according to the Government's updated timeline.
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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 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.
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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
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:
- 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:
- 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.