The list of sports clubs registered with HMRC as a CASC has recently been updated. The Community Amateur Sports Clubs 'CASC' scheme was first introduced in April 2002 and allows for many amateur sports clubs to register with HMRC thereby benefiting from a range of tax reliefs, including gift aid. The main conditions necessary for

The Government has published a revised holiday entitlement calculator, intended as a temporary replacement while the original calculator “undergoes maintenance”, to enable workers to calculate the minimum statutory annual leave they should receive based on their time in employment. The calculator is accompanied by online guidance for employers on how to calculate statutory holiday entitlement

New guidance on gender-neutral drafting has been published by the Office of the Parliamentary Counsel and the Government Legal Department. Although the guidance is specifically aimed at the legal profession, it is useful for all employers to consider when drafting employment documentation, such as employment contracts and staff handbooks, as it is aimed at promoting

VAT registered businesses that supply goods and services to VAT registered customers in other EU countries must complete an EC Sales List (ESL). The ESL provides details of sales or transfers of goods and services to other VAT registered companies in other EU countries. The ESL submissions are used by tax authorities across the EU

The Disability Confident scheme was launched in November 2016 to provide employers with the skills and confidence they need to recruit, retain and develop disabled people in the workplace. The scheme has three levels (Disability Confident Committed, Disability Confident Employer and Disability Confident Leader) and employers must complete each level before moving on to the

Most personal and stakeholder pension providers take basic rate Income Tax into account when you make your contributions. In effect, you pay the net of tax amount into your pension and your pension provider adds the basic rate Income Tax amount (presently 20%) to your pot, recovering the tax from HMRC. Consequently, if you are a

The annual increases to the national minimum wage (NMW) and national living wage (NLW) are normally announced by the Chancellor in the Budget. However, as a consequence both of the 2019 Budget being postponed and the forthcoming December 2019 general election, it is likely that the next round of NMW and NLW increases, due to

The government’s guidance on the Agency Workers Regulations 2010 (AWR), aimed at hirers of agency workers and the recruitment sector, has been updated to reflect the forthcoming repeal of the Swedish derogation, which takes effect from 6 April 2020. The Swedish derogation has allowed an exemption from the equal pay provisions under the AWR for

Sajid Javid has cancelled the Budget that was due to be presented to Parliament 6th November. As the UK will not be leaving the EU at the end of this month and as Boris Johnson is proposing a general election on 12th December, both of these events have rendered a budget inappropriate at this time.

Acas has published new guidance to help both employers and workers manage the impact of the menopause at work. The guidance covers: Impact of the menopause on a worker, including what it is and what the symptoms can be Supporting a worker through the menopause, including making sure health and safety checks are suitable, developing