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Statutory minimum wage levels.
National Minimum Wage rates apply to employees up to the age of 20 (22 before 1 April 2024).
National Living Wage (NLW) rates apply to employees 21 and over (23 and over before 1 April 2024).
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.
As well as general accountancy and tax skills, our director and client managers also all have individual specialist skills that enables us to provide our clients with a first class service.
The government has published draft legislation to permanently cut business rates for retail, hospitality and leisure properties from 2026.
HMRC has warned landlords to disclose their earnings on self assessment tax returns.