Employment tax updates: January 2018

Jackie Hall ACA CTA, partner at RSM on HMRC's tax-free childcare scheme being delayed, NMW and NLW rates set to rise from April, off-payroll working in private sector

Tax-free childcare scheme delayed

The full rollout of the tax-free childcare online registration service has been delayed to March 2018 with a phased approach for parents whose youngest child is under six due to IT problems with HMRC’s online registration system.

The latest phase of the rollout will only be available for qualifying parents whose youngest child is under six or who has their sixth birthday on that day. The scheme offers 30 hours free childcare a week and a tax-free childcare option. Parents can apply online at www.childcarechoices.gov.uk

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