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National Minimum Wage rates apply to employees up to the age of 20 (22 before 1 April 2024).
National Living Wage (NLW) rates apply to employees 21 and over (23 and over before 1 April 2024).
The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.
Penalties apply to employers who fail to pay minimum wages.
24 Apr 2024
Data published by HMRC has revealed that inheritance tax (IHT) receipts rose to a record high of £7.5 billion in the 2023/24 tax year.
23 Apr 2024
The government has been accused of confusing small firms before new import rules on plant and food products are introduced, according to the Federation of Small Businesses (FSB).
22 Apr 2024
HMRC's pilot scheme for Making Tax Digital for Income Tax Self Assessment (MTD for ITSA) launches today (22 April).
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