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PAYE and NI

Finance Bill 2012 published

The Government has published the Finance Bill 2012, in which tax measures announced in Budget 2011 and 2012 come into force.

Pension auto-enrolment thresholds confirmed to rise

The earnings thresholds for automatic pension enrolment will be aligned with tax and national insurance contributions, the Government has confirmed following consultations.

Budget 2012: Potential tax reforms could aid SMEs

Small businesses may benefit from a simplified tax system in which full accounts may not have to be presented to HMRC, under plans announced by Chancellor George Osborne in the Budget.

Budget 2012: 50p tax rate cut while income tax threshold is raised

Chancellor George Osborne announced that the 50p top rate of tax will be reduced to 45p in April, and a further £1,100 increase in the personal allowance by 2013, in the Budget made earlier this afternoon.

Budget 2012: Chancellor begins against record borrowing figures

Chancellor George Osborne stands to deliver today's Budget after a blow this morning from official figures indicating that public sector borrowing hit a record £15.183 billion pounds last month - close to double of the £8.875 billion in February and what economists had forecast.

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