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01293 855425 - mharding@harding-associates.co.uk -
Statutory minimum wage / living 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.
15 May 2026
A record 737,891 taxpayers filed their 2025/26 self assessment returns in April, according to figures from HMRC.
28 Apr 2026
A look at visitor levies and their potential impact on the UK's tourism industry.