Autumn Statement 2015 Reaction: Employer Taxes, Salary Sacrifice & Benefits in Kind

A new Apprenticeship levy will apply to employers with a payroll bill of more than £3m. The charge will be 0.5% of the total payroll bill, less £15,000.
For example, if the payroll bill is £5m, the new levy will be 0.5% x £5m = £25,000, less £15,0000 = £10,000.
The levy will apply from April 2017.
Salary Sacrifice arrangements are giving the government concern. HMRC will be collecting evidence about them and we can expect proposals to tighten up the rules in due course.
Company Cars: The benefit in kind on diesel company cars will continue to incur a 3% surcharge until 2021. The government had previously announced that the 3% surcharge would be abolished in April 2016. The 3% surcharge is added to the normal scale charge, which is based on the list price of the car and its CO2 emissions.