News by Tag

Don’t forget P60s

25th April 2023
P60s are important documents used to summarise an employee’s tax information at the end of the tax year. But what is the deadline for issuing P60s and who needs to receive one?  Natasha Crockatt, from our Payroll department advises. A P60 is an important document that provides a formal statement of an employee’s pay, tax, NI and...

Salary v Dividend?

9th January 2023
Following the Autumn Statement which included corporation tax rate increases in April 2023, should you be rethinking your profit extraction strategy for the year?  Head of Payroll Joanne Gibson discusses here. Dividends – first tax increase When the NI rates increased in April 2022, the government introduced a matching increase to the tax rates on...
Joanne Gibson, Partner JRWCA

How long do you need to keep payroll records?

30th November 2022
You are having an office clear out and are keen to get rid of the company’s old payroll records. Is it true that you only need to keep three years’ worth?  Head of Payroll Joanne Gibson provides the answer below. The PAYE Regulations require employers to keep their “PAYE records” for a period of not...
Joanne Gibson, Partner JRWCA

Joanne becomes our newest Partner

18th May 2021
We are delighted to announce that Joanne Gibson has just become our newest Partner in the firm. As an Associate with the firm and our Payroll Manager, Joanne will already be well known to many of you. As JRW continues to grow and expand, this exciting appointment recognises Joanne’s considerable talent and demonstrates a continual...

Coronavirus Job Retention Scheme Extension

22nd April 2021
On budget day (or 3 March 2021 for those of you who didn’t have this in the diary) the Chancellor confirmed that the Coronavirus Job Retention Scheme (CJRS) will now run until 30 September 2021. Up to and including 30 June 2021 you can claim, and must pay the employee, 80% of their reference pay...

Christmas – payroll guidance for employers

2nd December 2019
Before Christmas 2018, HMRC wrote to employers about a temporary relaxation of the deadline for reporting payroll information. What’s the position for this year? Head of Payroll Joanne Gibson finds out. Changing paydays HMRC is planning to update its guidance to employers about paying employees earlier than usual over the Christmas period. As the new...
Joanne Gibson Head of Payroll

New rules for Employment Allowance

18th July 2019
The government has published draft legislation for the new restrictions which will apply to the NI Employment Allowance (EA) from April 2020. Will your business be affected, and if so, how? Head of Payroll Joanne Gibson brings you up to date. Employment Allowance Since April 2014 most employers have been entitled to a deduction from...


30th October 2017
Head of our Payroll Team, Alan Simpson asks employers if their payroll is properly geared up for auto enrolment, with guidance on what JRW can do to help. As an employer, you will be very aware that if you employ at least one member of staff, then you have legal duties, including enrolling those who...


9th May 2016
In this article, Kevin Ferguson looks at how employers can now tax expenses and benefits through their payroll by adding the value of them to their taxable income (payrolling), rather than having to provide them separately. Some employers were already applying this process by using their own informal arrangements but HMRC has now streamlined the...


1st April 2016
Discussing how the new National Living Wage will affect employers By Alan Simpson, Associate As you’ll  no doubt be aware, the National Living Wage was introduced on the 1st April 2016 for all working people aged 25 and over at a rate of £7.20 per hour. All workers aged 25 or over and not in...