HMRC’s public beta testing programme for Making Tax Digital (MTD) went live at the beginning of April, meaning that MTD is now a working reality. There are two pilot projects in place: one looks at keeping business records digitally while the other looks at the online services that tax agents…
Making Tax Digital for individuals is only eight weeks away, and industry experts are joining forces to make people aware of the pros and cons of signing up to a Personal Tax Account (PTA). On one hand there are concerns that the introduction of MTD for individuals may herald chaos…
Under the Pensions Act 2008 every employer in the UK must automatically enrol their qualifying workers into a workplace pension scheme. But are there circumstances when you can choose whether or not to enrol someone? Here are some cases where an employer can choose not to enrol an eligible worker…
Under the Pensions Act 2008 every employer in the UK must automatically enrol their qualifying workers into a workplace pension scheme. That’s fine, but what is the definition of a qualifying ‘worker’? Logically, if a company does not employ any workers then it would be exempt from having to create…
The government is changing the way that it funds apprenticeships in England from spring 2017. Employers with an annual pay bill of over £3 million will be required to contribute to a new apprenticeship levy. The levy requires all companies operating in the UK with a pay bill of over…