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HMRC are continually updating their guidance and we will ensure we keep you up to date with the latest information. Please see our commentary at the bottom of this page for some of the recent questions and answers.

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In light of a number of recent court judgements and Backdating Payroll Rti Response resulting changes to regulations, Acas has updated their holiday pay guidance to assist employers in calculating holiday pay. Several key points that employers should be aware of: Guaranteed and Backdating Payroll Rti Response non-guaranteed overtime should Rseponse considered when calculating a worker's statutory holiday pay entitlement but there is currently no definitive case law that suggests voluntary overtime needs to be taken into account.




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