It’s already here – 6 April sees the start of the 2016/2017 tax year, and with that comes a whole host of new legislation:

• The usual tax code changes (standard tax code is 1100L this year)
• An increase in employment allowance to £3000
• Scottish rate of income tax
• Abolition of employer NI contributions for apprentices under 25
• Removal of contracted out NI categories
• New student loan plan types

This is in addition to the new National Living Wage that came into effect from 1 April.

If you've installed your year end updates, your software will be up to date to account for these changes. You can find more info about the legislation changes in the Sage 50 and Instant Payroll Help Centre pages.