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Guidance for termination payments made on, or after, 6 April 2018 10 April 2018
Guidance has now been made live on GOV.UK for the new rules for termination payments made on, or after, 6 April 2018.
Payments in lieu of notice
Changes to the taxation of non-contractual payments in lieu of notice (PILONs) came into effect from 6 April 2018. All payments in lieu of notice on, or after 6 April 2018 are chargeable to income tax and Class 1 National Insurance Contributions (NICs), whether or not they are contractual payments.
Foreign Service relief
Foreign Service relief on termination payments has been removed for UK residents from 6 April 2018. Employees whose employment terminated on, or after, 6 April 2018 and who receive a payment or benefit in connection with that termination will not be eligible for tax relief in respect of any period of foreign service undertaken as part of their office or employment if they are UK resident for the tax year in which their employment is terminated. Seafarers remain eligible for Foreign Service relief.
Detailed guidance can be found in the Employment Income Manual and the National Insurance Manual on GOV.UK.
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Agricultural Wages in England, Scotland, Wales and Northern Ireland 12 April 2018
Changes to rates for agricultural wages came into force on 1 April 2018.
There are different rules for agricultural workers in England, Wales, Northern Ireland and Scotland; full details can be found on GOV.UK .
The changes to rates for agricultural wages which came into force on 1 April 2018 are detailed through the links below.
England Agricultural workers in England must be paid at least the National Minimum Wage. Workers employed before the rules changed on 1 October 2013 still have the right to the Agricultural Minimum Wage if it says so in their contract.
Scotland The Agricultural Wages (Scotland) Order (No.65) 2018 Agricultural workers in Scotland must be paid at least the National Minimum Wage.
Wales The Agricultural Wages (Wales) Order 2018 Agricultural workers in Wales must be paid at least the Agricultural Minimum Wage or the National Minimum Wage if that’s higher.
Northern Ireland Minimum rates of agricultural pay determined by the Agricultural Wages Board for Northern Ireland (AWB)
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The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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