HMRC has recently reported visiting businesses across the country and making three arrests as part of a day of action against Electronic Sales Suppression (ESS). The action came following the introduction of new penalties in Finance Act 2022, intended to support HMRC in tackling the fraud.

With the school holidays now under way, employees may appreciate a reminder that the Tax Free Childcare (TFC) scheme can be used to help pay not just for term time childcare, but also holiday clubs and other regulated childcare over the summer. Under TFC:

Routine compliance drives were paused by TPR during the pandemic, with focus instead shifting to urgent, ad-hoc inspections of employers suspected of serious breaches.  However, larger scale onsite inspections will now resume in a number of UK regions in the coming months, including Greater

The employee had been seeking a pay rise to increase her pay relative to another, more junior, member of staff when the employer was informed of her pregnancy.

Already gone A number of COVID easements expired at the end of the tax year on 5 April 2022.

National Minimum Wage The most crucial part to get right is the position in respect of the National Minimum Wage (NMW). The range and nature of work experience can vary and it is the employer’s responsibility to make sure that the right NMW is paid, if it is due.

The Government’s Help to Grow is a UK wide scheme helping small and medium sized businesses to develop new skills, reach more customers and boost their profits. The scheme consists of two programmes.

As part of the general move away from the use of cash, which has only been accelerated by the past two years of the pandemic, a number of electronic or ‘cashless’ tipping solutions have emerged in the last couple of years.

On 9 May the Government announced plans to widen the current ban on exclusivity clauses.

PAYE Settlement Agreements (PSA) allow employers to reduce their payroll admin by settling the tax and NICs on minor, irregular or impracticable expenses or benefits on behalf of their employees in a single, annual payment.