MINIMUM WAGE
- Introduction
- Capital Allowances – Plant and Machinery
- Capital Gains TAX (CGT)
- Car Benefits
- Car Fuel Benefit
- Cars – Advisory Fuel Rates For Company Cars
- Child Benefit
- Corporation TAX Rates
- Employee’s Statutory Payments
- Income Tax Allowances
- Income TAX Rates – Across The UK
- Income TAX Rates – Scotland
- Income TAX Rates – Wales
- Individual Savings Account (ISA)
- Inheritance TAX (IHT)
- Land and Buildings Transaction TAX
- Land Transaction TAX
- Mileage Allowance Payments (MAPS) for Employees
- Minimum Wage
- National Insurance Contributions (NIC) – Rates and Allowances
- Pensions Automatic Enrolment
- Pensions – TAX Relief on Pension Contributions
- Property Allowance
- Self Assessment – Key Dates
- Stamp Duty
- Stamp Duty Land TAX (SDLT)
- State Pensions
- TAX Reliefs for Individuals
- Trade Allowance
- Van Benefit
- VAT
- VAT Fuel Scale Charges
- Vehicle Excise Duty (VED) – Passenger Cars
2023/24
2022/23
2021/22
2020/21
2023/24
- National Minimum Wage rates apply to employees up to the age of 22.
- National Living Wage (NLW) rates apply to employees 23 and over.
- The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
- Penalties apply to employers who fail to pay minimum wages.
2022/23
- National Minimum Wage rates apply to employees up to the age of 22.
- National Living Wage (NLW) rates apply to employees 23 and over.
- The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
- Penalties apply to employers who fail to pay minimum wages.
2021/22
- National Minimum Wage rates apply to employees up to the age of 22.
- National Living Wage (NLW) rates apply to employees 23 and over.
- The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
- Penalties apply to employers who fail to pay minimum wages.
2020/21
- National Minimum Wage rates apply to employees up to the age of 24.
- National Living Wage (NLW) rates apply to employees 25 and over.
- The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
- Penalties apply to employers who fail to pay minimum wages.
