Employer National Insurance
The National Insurance Contributions (Secondary Class 1 Contributions) Act 2025 has received royal assent and takes effect from 6 April. It increases the secondary class 1 rate from 13.8% to 15% and decreases the secondary threshold from £9 100 to £5 000. It also increases the employment allowance from £5 000 to £10 500.
International employees
HMRC has issued directions on employer notifications for internationally mobile employees and qualifying new residents under ITEPA 2003 s 690A(7) and s 690D(7). Specified information must be provided using a digital or hard copy form.
Creative reliefs
HMRC has updated the form for submitting evidence when claiming creative industry tax reliefs as well as adding guidance on expenditure credit claims.
Research and development
HMRC Directions under the Income and Corporation Taxes (Electronic Communications) Regulations SI2003/282 specify the procedures for electronic communications related to claim...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
