2024 - Page 30 of 44

25 Apr 24

Bikes for employees

The Cycle to Work scheme allows employers to provide bicycles and cyclists’ safety equipment to employees as a tax-free benefit. The scheme must be offered to all employees and the

25 Apr 24

Do’s and don’ts for Standard Visitors to the UK

There is useful guidance published on GOV.UK that explains the do’s and don’ts for Standard Visitors to the UK. Visitors to the UK who are classed as a ‘Standard Visitor’ are

25 Apr 24

Childcare Account chores

HMRC’s Childcare account can be used to claim free childcare (if eligible) or pay for Tax-Free Childcare. HMRC’s sign in page for the account states that in order ‘…to keep getting

24 Apr 24

Smart energy

In a recent press release, the Department for Energy Security and Net Zero confirmed that consumers are set to benefit from cheaper and more convenient energy deals as part of new

24 Apr 24

Tipping boost

The government’s Tipping Act is a step closer to coming into force, as the Code of Practice is published and laid before Parliament. The new Code of Practice will protect the tips

18 Apr 24

Class 4 NICs who is liable?

Most self-employed people are required to pay Class 4 National Insurance contributions (NICs) if their profits are £12,570 or more a year. Class 4 NIC rates for the tax year

18 Apr 24

Post Transaction Valuation Checks

A Post Transaction Valuation Check (PTVC) can be requested from HMRC for an individual to work out a capital gains tax liability or for companies to calculate corporation tax

18 Apr 24

View and prove your immigration status

A UK Visas and Immigration (UKVI) account can be used by eligible users to view and prove their immigration status online. This may be required to provide proof of your status to

18 Apr 24

Taxable employment benefits from April 2026

From April 2026, the government will mandate the reporting and paying of Income Tax and Class 1A National Insurance Contributions on benefits in kind via payroll software. This

18 Apr 24

Changes to Scottish Income Tax rates 2024-25

A reminder of the changes to Scottish Income Tax rates for the 2024-25 tax year. It was announced as part of the Scottish Budget measures that a new tax band called the advanced

Year: 2024

Bikes for employees

Do’s and don’ts for Standard Visitors to the UK

Childcare Account chores

Smart energy

Tipping boost

Class 4 NICs who is liable?

Post Transaction Valuation Checks

View and prove your immigration status

Taxable employment benefits from April 2026

Changes to Scottish Income Tax rates 2024-25

Expanding workplace benefits relief

IHT treatment of unused pension funds and death benefits

Agricultural and business property relief changes

SJPR