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16th July 2018

Congratulations Ciaran – ACCA Qualified

Filed Under: Uncategorized


THL would like to take this opportunity to congratulate our Accounts Senior, Ciaran Bushby, for passing his final exam.

After 4.5 years of hard studying and completing 14 exams, Ciaran is now ACCA (Association of Chartered Certified Accountants) qualified.

We are excited to see what the future holds and look forward to the next step in the journey!

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12th July 2018

Automatically Enrolling Temporary or Seasonal Staff

Filed Under: Tax, Uncategorized


As you may be aware every employer must now put certain members of staff into a workplace pension scheme, including short-term, seasonal, temporary or other staff who are not on regular hours or income. This is known as Automatic Enrolment, which applies to any members of staff aged 22 to state pension age and earn over £192 a week, or £833 a month.

If you employee seasonal or temporary staff, this makes your assessment of who to enrol into a workplace pension scheme more complex, increasing administration time and effort. You will need to consider and assess staffs varying earnings and hours each time you run the payroll.

Staff may not initially meet the criteria to be automatically enrolled, but flexible earnings may push them into the threshold making them an Eligible Jobholder for Automatic Enrolment.

You could consider using postponement for up to 3 months to delay working out who to put into the pension scheme. During this period, you would not be required to put qualifying members of staff into the pension scheme, unless they expressly ask to be put in. At the end of the postponement period, staff who are still working for you and who meet the age and earnings threshold must be enrolled.

If you have any queries regarding Automatic Enrolment or require any assistance, please do not hesitate to contact our Payroll Manager. The THL payroll team can manage and meet the requirements of Auto Enrolment for your company, by assisting with the burden of ongoing day to day administration.

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5th April 2017

Key Points from the Spring Statement

Filed Under: Uncategorized


  • Class 2 NICs abolished from April 2018 as previously planned.
  • VAT threshold to be £85,000 from April 2017.
  • Going Digital delayed until April 2019 for those unincorporated businesses and landlords with turnover below the VAT threshold. The £10,000 turnover threshold for exemption stays the same. So from April 2018 just businesses, self-employed people and landlords with turnovers in excess of VAT threshold will be Digital.
  • Cash basis entry threshold to be increased from April 2017 to £150,000 and exit at £300,000.
  • Dividend allowance reduced to £2,000 from April 2018.
  • Changes to s161 TCGA 1992 re tax treatment of appropriations to trading stock – ability to convert capital losses into trading losses removed from 08/03/2017.

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