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Pensions
Pension Schemes Newsletter 165 has articles on the managing pension schemes service pension payments to trustees in bankruptcy treatment of tax free lump sums paid back into a registered pension scheme lifetime allowance abolition and relief at source residency status reports.
Employer bulletin
The December edition of HMRC’s Employer Bulletin is available. It includes information on enrolling seasonal workers in the employer pension scheme reporting benefits in kind through payroll software and student loan thresholds for 2025-26.
Umbrella company pay
HMRC has published a tool to work out pay from an umbrella company. It can be used to estimate gross and net pay for a single role based on National Insurance category A.
Freeports
The Designation of Special Tax Sites (Anglesey Freeport) Regulations SI 2024/1286 designate the special tax sites connected to a freeport in which certain tax reliefs are available.
State aid
The European Commission has...
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