Employers, Payroll and Pension Providers

A summary of every announcement which will be of interest to Employers , Payroll and Pension Providers can be found in the three Chapters of the Overview of Tax Legislation and Rates. They are listed below.

Chapter 1 - New tax changes for Finance Bill (FB) 2011

Company Car Tax rate 2013-14

Fuel Benefit Charge 2011-12

Approved Mileage Allowance Payments rates from 2011-12

Time to pay

Chapter 2 - Previously announced measures for FB 2011

Employer supported childcare changes to the open generally condition

Tax relief for protection of vulnerable groups scheme fees paid or reimbursed by employers

Review of HMRC powers, deterrents and safeguards security for PAYE and national insurance contributions

Employer supported childcare changes to tax reliefs

Restricting pensions tax relief

Pensions annuitisation

Disguised remuneration

European Banking Authority and other EU agencies based in the UK

Reduction in contracting out rebate

Chapter 3 - New tax changes for FB 2012 or beyond

Income Tax rates and allowances for 2012-13

National Insurance contributions thresholds and rates

Income Tax and NICs reform

Promotion of payroll giving

Employer asset backed pension contributions

Response to Office of Tax Simplification Review of IR35

Digital default consultation

Customer cost reduction announcement