United Kingdom: National Insurance

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Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

Tax Rules For Employment Intermediaries

Over recent years a number of anti-avoidance measures have been introduced in a bid to tackle “disguised employment”. Disguised employment refers to those situations where arrangements...

United Kingdom Employment

LS

Lewis Silkin

Proposals To Extend The “Uncertain Tax Treatment” Notification Regime To Individuals And Trusts

The uncertain tax treatment (UTT) regime, introduced in 2022 with the aim of reducing the legal interpretation portion of the “tax gap”, currently requires large businesses to notify HMRC if they take uncertain tax positions.

United Kingdom Tax

M

Macfarlanes LLP

Understanding Progressive Taxation In The UK: Salary, Dividends And Pensions

It is often said that those with the broadest shoulders should bear the heaviest loads. This principle is clearly reflected in the UK tax system, where individuals with a greater ability to pay, contribute a larger share of the overall tax burden.

DU

Dixcart UK

UK Year-End Tax Planning Strategies For 5 April 2026

As we approach the end of the 2025/26 tax year, now is the ideal time to review your personal tax position and assess whether you are making full use of the reliefs and allowances available.

Worldwide Commercial

DU

Dixcart UK

Understanding Payrolling Benefits In Kind (BIK) In The UK

United Kingdom Tax

NP

Nexdigm Private Limited

UK Pensions: Joint DB And DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

UK Pensions: DC Trustee Agenda Update—March 2026

United Kingdom Employment

AO

A&O Shearman

A Guide To The Taxation Of Share Plans In The UK

United Kingdom Tax

TS

Travers Smith LLP

How Employers Can Support Parents Through Neonatal Care Leave And Pay

United Kingdom Employment

BL

Buckles Law

10 Key Pensions Developments In 2026: How Many Will Affect You?

United Kingdom Employment

AG

Addleshaw Goddard

The Earned Settlement Proposals: Minimum Mandatory Requirements

United Kingdom Immigration

LS

Lewis Silkin

UK Pensions: Joint DB & DC Trustee Agenda - January 2026

United Kingdom Employment

AO

A&O Shearman

The Benefits Of EMI Share Option Plans And Why More Companies Should Take Advantage Of Them

United Kingdom Commercial

Sa

Shepherd and Wedderburn LLP

UK Pensions: What's New This Week? December 8, 2025

United Kingdom Employment

AO

A&O Shearman

UK Immigration Rule Changes (March 2026): Impact On Business Visas

United Kingdom Immigration

RC

Richmond Chambers Immigration Barristers

Webinar: Global Talent, UK Growth: How Visa Pathways Can Drive Business Expansion

United Kingdom Immigration

DL

Duncan Lewis & Co Solicitors

Hotels Unpacked - A Glimpse Into The World Of Luxury With Rocco Forte Hotels (Podcast)

United Kingdom Finance

M

Macfarlanes LLP

What Is US Trade Dress Law And How Does It Apply To The World Of Fashion? (Podcast)

United Kingdom International

HL

HGF Ltd

Divorce And Privacy: How Can I Protect My Personal Information? (Video)

United Kingdom Privacy

WL

Withers LLP

Employment Tax Update - November 2025

On 26 November 2025, the Chancellor of the Exchequer announced several updates from an employment tax perspective in the Autumn Budget.

United Kingdom Tax

M

Macfarlanes LLP

Autumn Budget 2025: Key Highlights And What They Mean For You

On Wednesday 26 November, Chancellor Rachel Reeves delivered her second Autumn Budget focusing on raising revenue through tax freezes and targeted levies, whilst increasing welfare support and minimum wage to address the cost-of-living pressures.

Worldwide Strategy

DU

Dixcart UK

Trustee Quarterly Update

We take a look at the key legal developments for pension scheme trustees over the past quarter. These include the Budget announcement limiting the National Insurance contributions exemption under salary sacrifice...

United Kingdom Employment

AG

Addleshaw Goddard

UK Payroll Updates For Employers

The UK tax authority, HMRC, has released initial high-level guidance for employers on a new student loan plan, for cryptoasset service providers, and NIC related matters.

United Kingdom Employment

NP

Nexdigm Private Limited

Autumn Budget 2025: Insights And Analysis

United Kingdom Tax

KL

Herbert Smith Freehills Kramer LLP

Autumn Budget 2025: What The Key Changes Mean For You, Your Family And Your Business

United Kingdom Tax

PB

Parker Bullen

What's Happened In The Budget From An Employment Law Perspective?

United Kingdom Employment

d

didlaw

The Autumn Budget 2025 - Employment Tax Perspective

United Kingdom Tax

M

Macfarlanes LLP

The Impact Of The Autumn 2025 Budget On Rental Income

United Kingdom Tax

HL

Hunters

Autumn Budget 2025

United Kingdom Tax

TS

Travers Smith LLP

UK Budget 2025 - An End To Uncertainty? (Video)

United Kingdom Tax

WL

Withers LLP

Budget 2025 NICs On Salary Sacrifice Pensions From April 2029

United Kingdom Employment

LS

Lewis Silkin

A View On The Autumn Budget 2025 (Video)

United Kingdom Tax

AM

Alvarez & Marsal

UK Payroll Updates For Employers - November 2025

United Kingdom Employment

NP

Nexdigm Private Limited

UK Budget 2025 - An End To Uncertainty? (Video)

In 1947 Hugh Dalton resigned as UK Chancellor when part of his Budget speech was leaked 20 minutes beforehand.

United Kingdom Tax

WL

Withers LLP

Budget 2025 NICs On Salary Sacrifice Pensions From April 2029

From April 2029 only the first £2,000 of annual employee pension contributions made through salary sacrifice schemes will be exempt from National Insurance contributions ("NICs").

United Kingdom Employment

LS

Lewis Silkin

A View On The Autumn Budget 2025 (Video)

See the latest commentary from our team of tax experts on the UK Autumn Budget 2025 below...

United Kingdom Tax

AM

Alvarez & Marsal

UK Payroll Updates For Employers - November 2025

For employers in the UK, understanding upcoming changes for the 2025-26 tax year is crucial to ensuring compliance and planning for the months ahead.

United Kingdom Employment

NP

Nexdigm Private Limited

Personal Tax Returns For Doctors: A Guide For Doctors, Nurses, NHS, And Locum Practitioners

United Kingdom Tax

HS

Halliday Styan

Case Study: Navigating The UK's Inheritance Tax Challenges

In this scenario, an international private client, let's call him John, a UK resident in his early 70s and a widower, found himself confronted with a substantial Inheritance Tax (IHT) bill.

Worldwide Commercial

DU

Dixcart UK

Possible Introduction Of "Partnership NICs": What It Would Mean For Private Capital Managers

According to press reports, the Chancellor is preparing to introduce a new national insurance/social security contribution (NIC) charge on partnerships, so-called "partnership NICs", in next month's Budget.

United Kingdom Tax

TS

Travers Smith LLP

Tax - Incentives And Personal: Insights For In-House Counsel - Autumn 2025

April's increase in employer's National Insurance contributions (NICs) to 15% is just one of the reasons for businesses seeking cost effective ways of rewarding and incentivising...

United Kingdom Tax

TS

Travers Smith LLP

Employment Tax Update - September 2025

This bulletin follows the release of the September Agent Update (Issue 135). In this issue we cover the content most relevant to employment taxes and reward activities.

United Kingdom Tax

M

Macfarlanes LLP

New Identity Verification Requirements With Companies House

Worldwide Strategy

DU

Dixcart UK

Why Family Offices Are Staying In London Despite Proposed Tax Changes

Worldwide Strategy

DU

Dixcart UK

Employment Tax Update - August 2025

United Kingdom Tax

M

Macfarlanes LLP

HMRC To Have Access To Crypto-Transaction Data From 2026: What UK Taxpayers Need To Know

United Kingdom Tax

DU

Dixcart UK

Employment Tax Update - June 2025

United Kingdom Employment

M

Macfarlanes LLP

Mandatory Payrolling Of Benefits In Kind Delayed To April 2027

DU

Dixcart UK

Definition Of A Family Investment Company (FIC)

Worldwide Strategy

DU

Dixcart UK

The Benefits Of An Employee Ownership Trust (EOT)

United Kingdom Strategy

DU

Dixcart UK

Key Highlights Of The UK Budget 2025 Measures To Support Workers And Economic Growth

United Kingdom Tax

NP

Nexdigm Private Limited

Employment Tax Update - May 2025

United Kingdom Tax

M

Macfarlanes LLP

The U.S.-UK Trade Agreement Explained: Highlights And Implications

United Kingdom Strategy

DU

Dixcart UK

UK–India Free Trade Agreement: Opportunities For Indian Individuals And Businesses

United Kingdom Strategy

DU

Dixcart UK

2025 UK Tax Changes For Non-Doms: Do's And Don'ts

United Kingdom Immigration

DU

Dixcart UK

Salary Sacrifice Arrangements

United Kingdom Employment

TS

Travers Smith LLP

Simplified Process For Employer NICs Joint Elections For Employment-related Securities

United Kingdom Employment

LS

Lewis Silkin

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Latest Videos

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A View On The Autumn Budget 2025 (Video)

AM

Alvarez & Marsal

UK Autumn Budget 2024 - Key Points And What It Means For You (Video)

WL

Withers LLP

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