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Statutory minimum wage levels.
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.
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10 Sep 2024
HMRC is failing on the key metrics of responsiveness, ease and accuracy, according to the annual HMRC Charter report.
HMRC has 'sent nudge' letters to crypto investors who it suspects have failed to pay the correct tax on their gains, according to the Chartered Institute of Taxation (CIOT).
HMRC has reduced late payment and repayment interest rates following the cut to the base rate.
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