Employer obligations in 2022: an update

In our latest employer update, Nottingham chartered accountants Clayton & Brewill guides you through the latest issues in tax, payroll and employment law. Stay compliant on minimum wage New minimum wage rates apply from 1 April 2022: Hourly rate from 1 April 2022 National Living Wage (age 23 and over) £9.50 21-22 year old rate […]

Off-payroll working rules: what to consider now?

Following a recent case at the Court of Appeal involving off-payroll working (OPW) rules and the right of substitution, Nottingham chartered accountants, Clayton & Brewill, highlights what employers need to consider in 2022. The off-payroll working (OPW) rules continue a policy which started with the so-called IR35 regime. The aim in each case is that […]

Error and fraud in Covid-19 support schemes: HMRC’s approach

From the beginning, it was clear that Covid-19 support schemes would be targets for fraud and that customers would make mistakes. In our latest article, Nottingham chartered accountants Clayton & Brewill highlights HRMC’s latest approach to tackling error and fraud in Covid-19 support scheme claims. Taxpayer Protection Taskforce Given estimates suggesting £5.8 billion lost to […]

Salary sacrifice: how to change the small print

With the disruption caused by COVID-19, employers may find themselves asked to change the terms of a salary sacrifice arrangement. But it’s important that businesses tread carefully on this matter; varying a salary sacrifice arrangement could result in expected tax and NICs advantages being put at risk. In this article, Clayton & Brewill explains what […]

IR35 in the private sector: will you be affected by the new change?

Off-payroll working rules, known as IR35, are about to change in the private sector. From 6 April 2021, all public authorities and medium and large-sized clients will be responsible for deciding the employment status of workers (sometimes known as contractors). With the start date just around the corner, Nottingham chartered accountants Clayton & Brewill provides […]

Holiday pay: it comes with the job

You may have seen adverts from the holiday pay awareness campaign earlier this year: ‘Holiday pay. It comes with the job’. This is part of a wider government initiative, the modern Industrial Strategy, aimed at giving employers and workers better understanding of workplace rights and responsibilities. Nottingham accountants Clayton & Brewill explains more about holiday […]

A guide to minimum wage for employers

Getting minimum wage obligations right can be challenging for employers, as indicated by the findings of a recent report by the Low Pay Commission, which highlighted minimum wage underpayment among employers of nine or fewer workers. Nottingham chartered accountants Clayton & Brewill have put together a helpful guide to minimum wage for employers. The guide […]

Employment status – why it matters

The modern workplace has evolved rapidly, with the development of the ‘gig’ economy and new ways of working. Freelance workers, contractors working via personal service companies, and workers accessing web-based platforms, for example, are now all integral parts of the modern workforce. With the tax and employment rules struggling to catch up, employment status is […]

Pension re-enrolment – don’t get caught out

Many businesses are not aware that they have a legal obligation to re-enrol some employees back into a pension scheme every three years, even if they have previously opted out. Not re-enrolling eligible employees could result in some significant financial penalties. Sarah Pownall, payroll manager at Nottingham chartered accountants Clayton & Brewill, explains the requirements […]

Tax-Free Childcare to launch in early 2017

The government’s Tax-Free Childcare scheme will be launched to parents from early 2017. Clayton & Brewill explain who qualifies and how to claim. Tax-Free Childcare aims to help working parents with the cost of childcare and it will be rolled out gradually from early 2017, with parents of the youngest children able to apply first. […]