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Please note this article was written before the Budget on 11 March 2020.

It is intended that entitlement to Statutory Parental Bereavement Pay and Leave will come into effect from 6 April 2020.

People costs are one of the largest costs for most employers.

As the end of the tax year approaches, there are a number of employer returns to be submitted to HMRC related to benefits and expenses provided to employees.

*This article was written prior to the announcement that the implementation of the Off-Payroll Working rules are being delayed to April 2021.

Finance Act 2019 introduced new provisions further extending the taxation of gains accruing to non-UK residents on UK property.

The new rules for the tax and Class 1 National Insurance contributions (NIC) treatment of termination payments took effect from 6 April 2018.

It is tempting to think of the minimum wage legislation as not being a problem for any business paying more than the following hourly rates, or equivalent annual salaries, to its employees.

Over the last few years, the trend among multinational groups has been towards increasing numbers of business visitors and having fewer (and usually shorter) formal assignments.

From 6 April 2016 all existing Form P11D dispensations ceased to be effective and were replaced by new legislation.