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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 24.
National Living Wage rates apply to employees 25 and over.
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.
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03 Sep 2019
The Institute of Chartered Accountants in England and Wales (ICAEW) has urged the government to simplify the complexities of accessing apprenticeship funding.
In order to try and ensure that businesses are ready to trade post-Brexit, HMRC is automatically enrolling them in the customs system.
In the latest Trusts and Estates Newsletter HMRC has confirmed the continuation of the interim arrangement for interest reporting.
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