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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.
30 Jul 2025
HMRC has launched a new online PAYE service, which it says will give 35 million workers more control over their tax affairs.
29 Jul 2025
Statistics published by HMRC have revealed that Capital Gains Tax (CGT) revenue fell by 18% in the 2023/24 tax year.