Resources 

Provided useful resources access to HMRC and company forms.

Autumn Budget

Hammond heralds vision of an 'outward looking, free-trading nation'
Business tax and investment incentives
National insurance contributions (NICs)
National Minimum Wage and National Living Wage
Tax and travel
Income tax and personal savings
Capital taxes
Making Tax Digital
Value Added Tax (VAT)
Duties
Other measures announced
What they said
A political background to the Budget

National Minimum Wage and National Living Wage

The government has aligned the National Minimum Wage and National Living Wage cycles so that any increases in rates now occur in April each year. The rates applying from 1 April 2018 are outlined below.

Apprentices* 16 and 17 18-20 21 - 24 25 and over
National Minimum Wage £3.70 £4.20 £5.90 £7.38 -
National Living Wage - - - - £7.83

*Under 19, or 19 or over and in the first year of their apprenticeship.

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