Changes are unrelenting in payroll, expenses and benefits. Not only do we have changes in the taxation of benefits, but the 2019 Finance Act will see changes to earlier legislation to repair unforeseen outcomes. There are also simplification measures to understand, and the prospect of the off payroll working rules being rolled out to private sector employers. This session will bring you up to date on all of the changes and highlight areas where care is needed to ensure clients are appropriately advised. The course will cover:
- Basic changes – PAYE and NIC thresholds; changes affecting the basic operation of PAYE and NIC; Scottish and Welsh tax changes overview
- Changes to taxation of benefits in kind in the last 12 months; future changes that have been announced; amendments to earlier changes
- Director rates of pay – what are the issues this year?
- Living wage and minimum wage update.
- Auto enrolment issues coming up; new employers.
- Off-payroll working in the public and private sector – where are we now?