2018/19 Statutory pay Payments may be required from an employer if an employee is not at work for a variety of reasons. There are detailed conditions for an employee to qualify for any of these statutory payments. Employees are only eligible for a statutory payment if they have sufficient average weekly earnings of at least […]
IHT rates including death rate, lifetime rate and reliefs.
Individual Savings Accounts (ISA) limits for 2017/18 and 2018/19.
Value Added Tax standard and reduced rates
A personal allowance gives an individual an annual amount of income free from income tax. Income above the personal allowances is subject to income tax.
Corporation tax rates are set for each Financial Year. A Financial Year runs from 1 April to the following 31 March.
If the accounting period of a company straddles the 31 March, the profits are apportioned on a time basis to each Financial Year.
The Northern Ireland Executive has committed to setting the rate of corporation tax at 12.5%
The car benefit is calculated by multiplying the car’s list price, when new, by a percentage linked to the car’s CO2 emissions.
Capital Gains Tax rates 2017/18.
Capital Allowances rates for plant and machinery – Annual Investment Allowance (AIA), other plant and machinery allowances and cars.