Welcome to haysmacintyre’s first Employment Taxes newsletter, designed to bring clients up to date employment tax news. The newsletter will be published on a quarterly edition but may be more frequent should we consider there are important updates to share.

To start, there’s only two months until the end of the 2022-23 tax year. Within the newsletter, we have listed some tasks you should undertake to remain compliant. See below for the topics covered in this quarter’s edition:

• Christmas costs: event exemptions and trivial benefits
• Reduction in Class 1 NI rate
• Payrolling benefits
• Changes to company car tax from April 2025
• Termination payments
• Intermediaries legislation (also known as IR35)
• Employment status

To download the full publication, click the link below.