United Kingdom: National Insurance

HMRC is increasing scrutiny of earn-out arrangements, particularly where founders remain involved in the business after completion and deferred consideration depends on future performance of the target company.

In Professional Game Match Officials Ltd v HMRC [2026] UKFTT 654 (TC), the First-tier Tribunal (FTT) allowed the taxpayer's appeal and held that football referees' individual match engagements were contracts for their services and not contracts of employment and therefore the referees were self-employed.

From April 2027, HMRC will begin mandatory payrolling of benefits in kind, moving away from the current system of year-end reporting towards real-time deductions through payroll. HMRC has confirmed a two-phased approach: only selected benefits will be subject to mandatory payrolling from April 2027, with full payrolling expected from April 2028 (subject to certain exclusions discussed below).

Trustees and employers should assess how the Act will affect their scheme and start preparations now. While the government's indicative timeline suggests that most of the reforms will not come into force immediately...

HMRC's March Agent Update introduces significant changes to employment tax administration, including quarterly reviews of the official rate of interest, new PAYE responsibilities for labour supply chains involving umbrella companies, and modifications to Overseas Workday Relief notifications. These updates will impact how employers manage tax compliance and reporting obligations from April 2026 onwards.

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...

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.

Following months of speculation, the Chancellor of the Exchequer, Rachel Reeves, yesterday delivered her second Autumn Budget...

The Autumn Budget on 26 November 2025 introduces several measures that will influence the decisions individuals, families and businesses make over the coming year. Government announcements can feel overwhelming...