This course provides an update on changes in payroll taxes and the administration of payroll for the 2024/25 and 2025/26 tax years and will highlight advice currently relevant to smaller businesses and in particular owner managed companies. This session will also cover:

• Changes in tax and NIC for the new tax year; reviewing in-year changes; new processes to implement
• Minimum wage rates; update on compliance issues
• Changes to the taxation of benefits in kind
• P11D issues to watch for this year
• Plans for payrolling benefits in kind – how to prepare
• Any other relevant issues developing