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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 20.
National Living Wage (NLW) rates apply to employees 21 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.
17 Mar 2026
The deadline for submission of ATED returns is 30 April 2026.
06 Feb 2026
If your combined turnover from a property or sole trade business was over £50,000 in the 2024/25 tax year, you will be required to comply with the Making Tax Digital (MTD) for income tax rules from 6 April 2026.