Apprenticeship Levy – What this means

The Apprenticeship Levy is due to come into force on 6 April 2017 and its aim is to fund new apprenticeships. It will apply to all employers across the UK. Each UK nation manages their own apprenticeship programmes. Employers in England will be in control of their...

Simplifying PAYE Settlement Agreements (PSA)

A PSA is an agreement entered into with HMRC whereby an employer is allowed to make an annual payment to cover the tax and National Insurance liabilities due on small or irregular taxable benefits or expenses provided to employees. As part of the Office for Tax...