Payroll update for April 2016

Sandy Adirondack’s Legal Update catches up with the tax, NI and other payroll changes which came in from April. This includes:

Scottish rate of income tax, in effect from 6 April, for individuals whose sole or main residence is in Scotland.

Tax and national insurance on expenses and benefits in kind see significant changes: abolition of the £8,500 threshold, a new statutory exemption for trivial benefits, exemption for qualifying expenses and benefits, and payrolling of expenses and benefits in kind.

Tax allowances and national insurance thresholds for 2016-17 With a new exemption from employers’ national insurance for apprentices aged under 25 who are following an approved UK government statutory apprenticeship framework and earning less than £827 per week.