HMRC publishes guidance to help employers check a new employee’s National Insurance number. Many different suppliers of commercial payroll software provide this functionality as standard. The guidance published by HMRC can be used by any employers that does not have this facility using HMRC’s Basic Pay As You Earn (PAYE) Tools. A National Insurance number

The State Pension age is currently 66 and two further increases are set out in legislation: a gradual rise to 67 for those born on or after April 1960; and a gradual rise to 68 between 2044 and 2046 for those born on or after April 1977.  In March 2016, John Cridland CBE, the former

The Social Security (Medical Evidence) and Statutory Sick Pay (Medical Evidence) (Amendment) (No.2) Regulations 2022 will come into force on 1 July 2022. The regulations expand the people who can sign (or digitally certify) statements of fitness for work (or fit notes) to include registered nurses, occupational therapists, pharmacists and physiotherapists. The regulations amend the

HM Land Registry's property alert service is a free service to help protect property from fraud. The counter-fraud security measure was introduced by the Land Registry to monitor registered properties where there is a concern that it might be subject to a fraudulent sale or mortgage. The alert service can be used to monitor up

Limited Liability Partnerships (LLPs) retain the flexibility of a partnership with the added advantage that a partner’s personal liability is limited. At least two members must be 'designated members' and the law places extra responsibilities on them. The formation of an LLP is more complex and costly than that of a conventional partnership. Problems can

Under new proposals, app stores for smartphones, game consoles, TVs and other smart devices could be asked to commit to a new code of practice setting out baseline security and privacy requirements. This would be the first such measure in the world. Developers and store operators making apps available to UK users would be covered.

HMRC’s manuals consider the question of whether professional gambling is a trade – and therefore taxable – or not. According to HMRC and reinforced by a number of court cases, the answer is that gambling is not a taxable trade. This conclusion applies even for a professional gambler who spends a significant amount of time building

As expected, the Chancellor, Rishi Sunak has announced a new package of support measures in a statement to the House of Commons on 26 May 2022. The measures will be targeted to the most vulnerable members of society in a total package of measures that we are told will cost £15bn and bring the total

The government has published a report of its evidence and analysis on the enforcement of the national living wage (NLW) and national minimum wage (NMW) during the 2020/21 financial year. The report indicates that £16.8 million in NLW/NMW arrears was identified for over 155,000 workers, and HMRC issued 575 financial penalties, totalling £14.1 million, to

There are special VAT rules concerning the VAT liability of certain services provided by insolvency practitioners. The rules are relevant to insolvency practitioners and official receivers (office holders) who are dealing with the business activities of VAT registered traders. There are also special procedures for insolvency practitioners to follow when dealing with HMRC. Insolvency occurs