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Quarterly news:

Autumn 2023

Paying voluntary National Insurance contributions

It’s all about plugging holes in your National Insurance record. And that in turn, is about making sure there are enough years of National Insurance contributions (NICs), or National Insurance credits, to get the full State Pension.

Companies face R&D single scheme uncertainty

The government has now consulted on replacing the two existing Research and Development (R&D) schemes for tax relief with a single merged scheme. The result: uncertainty.

New employee checks

HMRC is publicising a new way that employers can be provided with an employee’s National Insurance number (NINO).

Child benefits and the sting in the tail

If you or your partner get Child Benefit, keep the High Income Child Benefit charge (HICBC) in mind. High income for these purposes is lower than you might think.

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