A new “benefits in kind” section explains how these benefits are treated for tax purposes, setting out the general principle that non-cash employment benefits may be taxable, subject to exceptions and thresholds.
New remuneration thresholds for general and critical skills employment permits for foreign nationals will apply from 1 March 2026, introducing revised minimum salary requirements for eligible roles and occupations.
Updated to include new information on consultation requirements where collective redundancies result from the termination of the employer’s business owing to insolvency.