Can services be zero-rated? Q. We have decided to build a bungalow next to our farmhouse so that my partners elderly mother can live in it and be close to us. We have obtained planning permission for the project and have appointed a builder to start the work. The builder will supply labour and materials....

You’ve received an attachment of earnings order (AEO) instructing you to deduct payments of an outstanding debt from one of your employee’s pay. You’ve heard that not all earnings are “attachable” so what earnings does it apply to? Natasha Crockatt from our Payroll department advices below. An attachment of earnings order (AEO) is an official...

All women in the UK are entitled to a total of 52 weeks of maternity leave from work – made up of 26 weeks ordinary maternity leave and 26 weeks additional maternity leave. There are two types of maternity benefits available, Statutory Maternity Pay (SMP) which is paid by an employer and Maternity Allowance (MA)...

It has been suggested that we only auto-enrol new employees who are eligible into our workplace auto-enrolment pension scheme once they’ve successfully completed their probation period. Is this acceptable? Natasha Crockatt from our payroll department discusses below. If you require your employees to successfully complete a probationary period before they start working for you on...

The rates of the National Living Wage (NLW) and National Minimum Wage (NMW) will come into force from April 2023. The rates which will apply from 1 April 2023 are as follows: Rate from April 2023 Annual increase (£) Annual increase (per cent) National Living Wage £10.42 0.92 9.7 21-22 Year Old Rate £10.18 1.00...

An organisation is considering whether to start payrolling benefits for the upcoming tax year. What are the key advantages and disadvantages of doing so and how do you go about it?  Head of Payroll, Joanne Gibson explains further. What is payrolling a benefit? When an employee’s taxable benefit (such as private medical insurance or a...

Brexit and the pandemic resulted in many workers leaving the UK to return to their home country. If you have employees dotted around the globe, what are your payroll obligations?  Head of Payroll Joanne Gibson discusses below. If an employee is not tax resident in the UK, generally you don’t need to deduct PAYE unless...

One of your employees will soon reach state pension age, but they’ve decided to postpone their retirement and continue working. What happens about National Insurance contributions in this situation?  Naomi Swan takes a closer look below. The default retirement age which permitted employers to force employees to retire on their 65th birthday, which was the...

Following the Autumn Statement which included corporation tax rate increases in April 2023, should you be rethinking your profit extraction strategy for the year?  Head of Payroll Joanne Gibson discusses here. Dividends – first tax increase When the NI rates increased in April 2022, the government introduced a matching increase to the tax rates on...

You are having an office clear out and are keen to get rid of the company’s old payroll records. Is it true that you only need to keep three years’ worth?  Head of Payroll Joanne Gibson provides the answer below. The PAYE Regulations require employers to keep their “PAYE records” for a period of not...