Income Tax and National Insurance
Added or updated on the legal update website for voluntary organisations at www.sandy-a.co.uk/legal.htm

Tax Allowances and National Insurance Thresholds for 2016-17
Tax rates remain the same. National insurance rates remain the same, but with a new exemption from employers’ national insurance for apprentices aged under 25 who are following an approved government statutory apprenticeship framework and earning less than £827 per week (£43,000 p.a. – well paid apprentices!)
www.sandy-a.co.uk/employment.htm#tax-allowances

Tax and National Insurance on Expenses and Benefits in Kind
Significant changes from 6 April on how employee expenses and benefits in kind are taxed: abolition of the £8,500 threshold; a new statutory exemption for trivial benefits; exemption for qualifying expenses and benefits; and payrolling of expenses and benefits in kind.
www.sandy-a.co.uk/employment.htm#paye-benefits

Possible Changes to Tax Treatment of Employer-Provided Accommodation
Government call for evidence could lead to some types of accommodation no longer being seen as necessary for the work, and therefore exempt from tax. 
www.sandy-a.co.uk/employment.htm#paye-accommodation

Tax-Free Childcare
Will come into effect in early 2017 for parents of children under 12 (under 17 if the child is disabled), with childcare accounts and government top-ups eventually replacing the current employer-supported childcare scheme of childcare vouchers and directly contracted childcare.
www.sandy-a.co.uk/employment.htm#taxfree-childcare

Employment Allowance
Increased from £2,000 to £3,000 per year from 6 April.
www.sandy-a.co.uk/employment.htm#nics-allowance

No need to click on all of them – start with the first one you are interested in, then work your way down on the website.

source sandy adirondack 04.05.16