Voluntary Living Wage employers should be aware of the announcement on 6 November that sees the rates increase. Note that paying staff at this Living Wage is voluntary but paying them at the National Living Wage is mandatory.
Whether you are finishing 2016-17 (with the pending declaration of benefits in kind) or starting 2017-18 (getting used to new tables and guidance), this post attempts to put all the current guidance into one document
Where transfers of funds are made from a UK-registered pension scheme to an overseas one, that overseas scheme must be ‘recognised’ by HMRC to maintain UK tax benefits. HMRC publishes an updated list of overseas pension schemes that have told them they meet the necessary criteria to be a Recognised Overseas Pension Scheme (ROPS).
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