What statutory payments are available to employees? When are they due, how should they be calculated, and how much can be recovered from HMRC?
Essential know-how
This section is for employers and is full of tax planning guides and tips & tools together with tax compliance checklists and our regular CPD updates.
This employer update is for advisers and their clients for 2026-27 and covers measures from the Autumn 2025 budget. It also considers other topical issues for employers and employees.
What is the 2026-27 PAYE tax code? What do the different types of tax code prefixes and suffixes mean?
What is an umbrella company? Who is responsible for operating PAYE in labour supply chains? What is the new legislation for umbrella companies? How will this affect existing labour supply chains?
What is a Short-Term Business Visitor? What is an Appendix 4 agreement? What is an Appendix 8 agreement?
What is an Appendix 5 agreement? Who is eligible for an Appendix 5 agreement? How do I apply for an Appendix 5 agreement? How do you operate an Appendix 5 modified PAYE arrangement?
What is a Section 690 direction? Who is eligible for a Section 690 direction? How do you apply for a Section 690 direction?