From April 2018 all workers aged 25 and over must receive £7.83 per hour.

Scam emails usually contain a link to a fraudulent website which has been designed to request personal particulars in order to obtain private and financial information including passwords and bank details.

The HMRC guide helps you identify genuine contact from HMRC and how to recognise a bogus email.

Just click on this link.


The Public Accounts Committee has stated that people may have to wait for an average of 47 minutes before their call is answered.

The worst time to call is between 16.00 and 17.00

The best time to call is between 08.30 and 09.30


Job Centre Plus has run out of National Insurance numbers (NINOs) and decided in 2016 to issue NINOs with the prefix “KC”.

However “KC” is not included in the HMRC valid NINO list.

If used employers will have their (RTI) filing rejected by HMRC.

HMRC states that this problem will be solved by 15th November 2016

However some software products, including HMRC’s Basic PAYE Tools, will not be up-dated before April 2017.

If this is the case the National Insurance number field should be left blank.   Make sure that the address fields are completed

The latest figures from The Pensions Regulator show a rise in fixed penalty fines issued to employers for not complying with their auto-enrolment duties.

Between 1 April and 30 June 2016, 3,392 compliance notices (3,057 in the previous quarter), and 861 fixed penalty notices were issued with fines of £400 (806 in the previous quarter).

The Pensions Regulator also issued 38 escalating penalty notices between April and June.   These carry a daily fine of between £50 and £10,000 per day, depending on the size of employer.

Charles Counsell, The Pensions Regulator’s executive director, said: “While the vast majority of employers are complying with the law, some small employers are still risking fines by failing to understand how it affects them. We provide clear simple information on our website.”

From April 2016 this employer’s NI Allowance is increased to £3,000.   Companies where the Director is the sole employee will not be able to claim.

From April 2016 there will be two methods of paying back student loans.

Plan 1.   The deduction for English, Welsh, Scottish and Northern Ireland students who started their higher education prior to the 2012 academic year.   Repayable at 9% of the employee’s remuneration for Class 1 NI that exceeds a certain amount.

Plan 2.   The deduction for English and Welsh students who started their higher education on or after the 1st September 2012.   Repayable at 9% of the employee’s remuneration for Class 1 NI that exceeds a certain amount.

From April 2016 PAYE deduction must not exceed 50% of an individual’s pre-tax pay or pension. This applies to all tax codes.

From April 2017 the personal allowance increases to £11.500 and the new standard tax code will be 1150L for the 2017/18 tax year.