Articles and information in relation to UK Payroll for business, employers and employees.
The Official Rate of Interest (ORI) from 6th April 2025 Where you provide loans to employees that exceed £10,000 during a tax year. If so then the individual has been provided with a benefit in kind (BIK) which is required to be reported on form P11D. Payrolling is planned to become an option for employers … Continue reading Loan benefit – rate increases to 3.75%
As part of announcements in the Spring Statement 2025, the government have launched a further consultation seeking views on whether HM Revenue and Customs (HMRC) powers are effective in dealing with non-compliance facilitated by some tax advisers. It will be of particular interest to tax advisers, their clients or potential clients and tax and accountancy professional … Continue reading Tackling tax advisers facilitating non-compliance
As part of the Spring Statement 2025, the government have launched a consultation on Closing in on Promoters of tax avoidance schemes. James Murray MP, Exchequer Secretary to the Treasury states: [The] Autumn Budget 2024 marked a step change in the government’s ambition to close the tax gap. The government announced it would take stronger … Continue reading Tackling Promoters of Tax Avoidance Schemes
The Chancellor of the Exchequer delivered the 2025 Spring Statement in the House of Commons on Wednesday 26th March 2025. The statement updates Parliament and the nation on the economy, public finances and progress against the Government’s economic objectives, and is accompanied by publication of an Economic and Fiscal Forecast from the Office for Budget Responsibility … Continue reading Spring Statement 2025 – Any payroll impact?
Employment Tribunals play a vital role in the UK justice system, resolving disputes between employers and employees. The disputes handled by Employment Yribunaks (ET) may be on issues such as: unfair dismissal discrimination redundancy whistleblowing claims breach of contract ET hearings involve evidence, witness testimony and legal arguments and are decided upon by a judge … Continue reading Simpler and more accessible justice in the workplace
new fees for passport applications on 10th April 2025 The Home Office and HM Passports have proposed increases to passport fees (subject to parliamentary approval), will include the following: the fee for a standard online application made from within the UK will rise from £88.50 to £94.50 for adults and £57.50 to £61.50 for children … Continue reading Passport fee change 10th April 2025
Monthly estimates of payrolled employees and their pay from HM Revenue and Customs’ (HMRC’s) Pay As You Earn (PAYE) Real Time Information (RTI) data. Early estimates for February 2025 indicate that the number of payrolled employees broadly stayed the same compared with February 2024, at 30.4 million; a small rise of 0.2% or 67,000 employees. … Continue reading Earnings and employment to February 2025
The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers. Early years childcare providers are entitled to claim the Employment Allowance if they are private businesses or charities. This includes local authority or central government funded institutions provided they have charitable status. If connected to others, then there … Continue reading Employment Allowance Guidance updated – early years childcare
The HM Revenue and Customs has published the latest estimates of the TAX GAP. The headline tax gap estimates are: the UK tax gap in 2022 to 2023 is estimated to be 4.8% of total theoretical tax liabilities, or £39.8 billion in absolute terms, which means HMRC collected 95.2% of all tax due there has been a long-term reduction … Continue reading Mind the Gap – Tax
Dear PAYadvice.UK Agent Update: Issue 129 is available now.Get the latest guidance and information including: the Official Rate of Interest Lifetime Allowance (LTA) abolition – lump sum reporting HMRC’s new campaign helps customers 'take the hassle out of their hustle' advanced electronic signatures for R40, P87, and Marriage Allowance transfer claim form (MATCF) print and post … Continue reading Issue 129 of Agent Update – March 2025
A large number of taxpayers who had reclaimed tax using the repayment agent Tax Credits Ltd since December 2021 will be due a direct refund from HMRC. HMRC has found that up to 60,000 clients of the rogue repayment agent Tax Credits Ltd signed up through a new online process. The company introduced the process in … Continue reading Applied for a tax refund via Tax Credits Ltd!
The United Kingdom are changing how it taxes non-UK domiciled individuals with new guidance issued by HM Revenue and Customs (HMRC). Out with the old, in with the new From 6th April 2025, rules for the taxation of non-UK domiciled individuals will end for all new foreign income and gains (FIG). These will be replaced with: an … Continue reading Taxation of non-UK domiciled individuals change 6th April 2025
Largest welfare reforms … to help sick and disabled people who can and have the potential to work into jobs - backed by a £1 billion investment, unveiled by the Work & Pensions Secretary Tuesday 18th March 2025 Work Capability Assessment to be scrapped and “right to try” work guarantee to be introduced Changes to … Continue reading Biggest shake up to welfare system
Full-time undergraduate students in England are being encouraged to apply now for student finance, as the application service launches for the 25/26 academic year. The Student Loans Company (SLC) paid over 1.5 million students almost £22bn in maintenance loans, grants and tuition fees in the 23/24 academic year. And as students start to prepare for the upcoming … Continue reading Apply now for 25/26 student finance
Number of people on the highest rate of Universal Credit with no support to look for work has almost quadrupled since the pandemic Figures show 1.8 million people now in Limited Capability for Work Related Activity (LCWRA) category as broken Work Capability Assessment continues to push people out of work New figures emerge ahead of … Continue reading Almost two million people on Universal Credit not supported to look for work
Torsten Bell MP was appointed Parliamentary Secretary in HM Treasury and Parliamentary Under Secretary of State in the Department for Work and Pensions on 14th January 2025. Thank you to the PLSA for the invitation to speak… …and for bringing us all to Edinburgh… …the city my first boss in politics, Alistair Darling, represented and … Continue reading Minister for Pensions at the Pension and Lifetime Savings Association Conference 2025
Location:Chartered Institute of TaxationDelivered on:11th March 2025 (Transcript of the speech, exactly as it was delivered) Thank you very much for inviting me to come and speak to you today as we mark the 20th anniversary of His Majesty’s Revenue and Customs. When I was thinking about giving this speech to you today, I wondered what … Continue reading 20 years of HM Revenue and Customs
The government has published its response to the consultation on Umbrellas on 4th March 226. There is evidence of widespread non-compliance in the umbrella company market resulting in the depriving of workers employment rights. The Government considers action in the umbrella company market is imperative to protect the most vulnerable workers. Responses to the consultation … Continue reading Umbrella non-compliance
Companies House and HMRC are closing the joint online filing service on 31 March 2026. Companies have previously had the option to use this service to file their accounts and Company Tax Returns at the same time with Companies House and HMRC. From 1st April 2026, companies can file their annual accounts with Companies House … Continue reading Online accounts and Company Tax Return service closing 2026
Work will be unlocked for thousands of sick and disabled people through new measures that will bolster the support offered in Jobcentres and make the welfare system more sustainable, the Department for Work and Pensions has announced Thursday 6th March 2025. New plans to improve employment support brought forward ahead of wider reform package to … Continue reading Employment support to unlock work for sick and disabled people
Next up is the short update from Jenni Morris on National Minimum Wage. Increasingly employers are falling foul of NMW compliance with limited understanding of complex obligations. NMW is not about the pay rate, it’s about the rate of pay received. She went on to describe the risk areas and how salaried workers can be … Continue reading Minimum Wage – CIPP South Live
Hundreds of payroll professional gathered near Tower Bridge for the Payroll Live South event Wednesday 5ty March 2025. Jason Davenport, the CEO of the Chartered Institute of Payroll Professionals Payroll Professionals (CIPP) are responsible for paying over 33million UK workers and employees in both public and private sector. Jo of the CIPP outlined the opportunities … Continue reading Payroll professional gather at the CIPP Payroll Live South
..millions have accessed their eVisa, as an extension to the period expired immigration documents can be used for travel is confirmed. Over 4 million UK visa holders have successfully created an account to access their eVisa, according to Home Office statistics published today. An estimated 600,000 people are yet to switch from their physical document … Continue reading Millions have taken action to access eVisa
The Government… table amendments to the Employment Rights Bill. The Government have laid amendments to the Employment Rights Bill following weeks of consultation with business groups and unions. The Bill claims to support the Government’s mission to increase productivity and create the right conditions for long-term sustainable, inclusive, and secure economic growth, delivering on the … Continue reading Employment Rights Bill latest