In brief: 8 February 2024

05 February 2024

Issue: 4923 / Categories: News

Minimum wage

The National Minimum Wage (Amendment) Regulations SI 2024/75 amend the National Minimum Wage Regulations SI 2015/621 to remove paragraph 57(3). This stated that work done by a worker living in the employer’s home and treated as a member of the family was not ‘work’ for the purposes of the national minimum wage. Such workers will now be entitled to the national minimum/living wage.

tinyurl.com/si202475

Accommodation

Income Tax (Accommodation Allowances of Armed Forces) Regulations SI 2024/76 specify the conditions that must be met for a payment to fall within the definition of an ‘accommodation allowance’ for the purposes of ITEPA 2003 s 297D.

tinyurl.com/si202476

Tax allowances

Income Tax (Indexation of Blind Person’s Allowance and Married Couple’s Allowance) Order SI 2024/84 increases the blind person’s allowance and married couple’s allowance for the 2024-25 tax year.

tinyurl.com/si202484

VAT registration

HMRC has updated Notice 700/2 on VAT groups with changes relating to late payment and submission penalties and...

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