Individuals can opt to pay voluntary Class 3 National Insurance contributions to fill gaps in their contributions record. For 2026/27, the rate of voluntary Class 3 National Insurance contributions rises from £17.75 per week to £18.40 per week.
Where an individual is eligible to pay voluntary Class 2 National Insurance contributions instead because they have profits from a self-employment which are below the small profits threshold, this is a much cheaper option.
The second payment on account for the 2025/26 tax year is due by 31 July 2026. You will need…
Tax refunds are not issued automatically and if a client receives a letter or text message informing them that…
The High Income Child Benefit Charge (HICBC) applies to clawback child benefit where the recipient and/or their partner has…
Employers must pay workers aged 21 and older at least the National Living Wage (NLW), while workers under the…