INSIGHT

if you are a subcontractor under the Construction Industry Scheme (CIS) and paid without deduction of tax you will be subject to an ongoing review by HM Revenue & Customs (HMRC).

BLOG

Visit Loucas Blog to keep up with topical business and tax updates.

London chartered accountants - Our clients are big and small

London chartered accountants - Fresh thinking clarity expertise

London chartered accountants - 35 years of adding value

London chartered accountants - Our success is your success

Tax Information > The Budget Report 2013 >

National Minimum Wage (NMW)

The NMW rates are as follows:

	21 and over	18-20	16 and 17	Apprentices*
From 1 October 2012	£6.19	£4.98	£3.68	£2.65

*Rate applies to apprentices under 19, or those 19 and over in the first year of apprenticeship.

Maidstone: 01622 758257

Welling: 020 8301 5005

Tonbridge: 01732 770350

London: 020 7340 8708

Cyprus: +357 22447277