OTS calls for simplifying everyday tax for smaller businesses HMRC taskforce tackles dishonest dog breeders Forms P11D - reporting employee benefits Welsh taxpayers income tax code mix-up Consultation on Companies House reforms Consultation on ancillary capital gains reliefs Advisory fuel rates for company cars Non-compliance with minimum wage regulations

Minimum wage

National Minimum Wage rates apply to employees up to the age of 24.

National Living Wage rates apply to employees 25 and over.

The Apprentice rate applies to apprentices under 19, or 19 and over in the first year of apprenticeship.

Penalties apply to employers who fail to pay minimum wages.

Age 25+ 21-24 18-20 16-17 Apprentice
From 1 April 2019 £8.21 £7.70 £6.15 £4.35 £3.90
From 1 April 2018 £7.83 £7.38 £5.90 £4.20 £3.70