Articles and information in relation to UK Payroll for business, employers and employees.
Armed Forces to launch “gap year” Foundation Scheme in 2026 to give under-25s experience of armed forces Britain’s young people will be given new opportunities to experience military service through a ‘gap year’ Foundation Scheme set to launch in 2026. A first wave of around 150 participants will open for recruitment from early 2026, offering young … Continue reading UK Armed forces launch ‘Gap Year’ scheme
Competition and Markets Authority (CMA) publishes latest report analysing competition in the road fuel market and the factors influencing prices paid by drivers. New analysis shows fuel retailer operating costs do not explain why fuel margins remain at persistently high levels Fuel finder set to launch next year [2026] to help drivers get the cheapest prices and boost competition in the sector CMA publishes enforcement guidance setting out what happens if … Continue reading Fuel margins remain “persistently high”
Over 4.2 million HMRC app downloads in 2025. More than 136 million logins, a 20% increase on 2024. Older and retired people are the biggest growth area for app engagement. Millions more people are choosing to make managing their tax easier and simpler, with use of the HM Revenue and Customs (HMRC) app continuing to accelerate nationwide. … Continue reading HMRC app surge on those taking control of their tax
The Chancellor has asked the Office for Budget Responsibility to prepare forecast for 3 March 2026 The Chancellor of the Exchequer Rachel Reeves has asked the Office for Budget Responsibility to prepare an economic and fiscal forecast for publication on 3rd March 2026. As set out at the Budget 2025, the Spring forecast will not make an … Continue reading Chancellor announces date of 2026 Spring Forecast
Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower Earnings Limit to … Continue reading New Statutory Sick Pay (SSP) – what is the 80% rate?
Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th December 2025, one of the major changes are the new rights to Statutory Sick Pay (SSP) from Monday 6th April 2026 (Easter Monday). The Statutory Sick Pay measures include: Removing the Lower Earnings Limit to … Continue reading New Statutory Sick Pay (SSP) Transitional Protection April 2026
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 3.75% on 18th December 2025. The Bank of England Monetary Policy Committee announced on 18th December 2025 to reduce the Bank of England base rate to 3.75% from 4.00%. HMRC interest rates are linked to the Bank of … Continue reading HMRC revises interest rates
Hundreds of thousands of people will benefit from an expansion of a trial to tackle poor housing and protect taxpayers’ cash from rogue landlords. Around 400,000 households receiving housing support to be better protected from rogue landlords thanks to an expanded crackdown scheme. After a successful trial, 41 local authorities across England will now be empowered to better protect … Continue reading Crackdown on rogue landlords
Over 15 million people across the UK are expected to benefit as New laws bring the world of work into the 21st century Over 15 million people across the UK are to benefit from new worker protections, including those on the lowest pay and in the most insecure jobs. New rights confirmed including day one paternity leave and parental leave, statutory sick pay, protections for pregnant workers, increased protection from unfair … Continue reading Employment Rights Act receives Royal Assent
The automatic enrolment earnings trigger determines at what point an eligible person gets automatically enrolled into a workplace pension. The qualifying earnings band sets minimum contribution levels for money purchase pension schemes. The minimum of the band is also relevant for defining who can opt in if they earn under the earnings trigger. The government … Continue reading Automatic Enrolment: the Earnings Trigger and Qualifying Earnings Band Review 2026/2027
The HMRC have issued the RD1 Specification for employer substitute form P60 and e P60 for the tax year 2026 to 2027. In addition to changing the tax year, the reference to tax credits has been removed and reference to Pension Credit has been added. April 2026 sees the introduction of Statutory Parental Bereavement Pay … Continue reading 2026/2027 P60 & eP60 substitute adjustments
Revenue Jersey have confirmed various values that relate to payroll. They issued the following on Monday 15th December 2025. The minimum earnings threshold applicable from 1st January 2026 in relation to Class 1 are: And the Class 1 thresholds applicable from 1St January 2026: Part of Tax Year 2026/2027 resources PAYadvice.UK 17/12/2025
The Collection of Student Loans consultation group has confirmed since all the repayment thresholds for 2026/2027 have been confirmed and announced. (c)2025 PAYadvice Ltd The hierarchy setting out the applicable repayment threshold to apply when a borrower holds multiple plan types is set out in the attached plan type hierarchy matrix. (C)2025 PAYadvice Ltd New … Continue reading Multiple Student Loan Plan type hierarchy agreed
As part of the December 2025 Employer Bulletin, information on Labour supply change responsibilities have been issued: From 6th April 2026, significant changes to PAYE responsibilities will come into effect for labour supply chains, that include umbrella companies. An agency or end client are responsible for making sure PAYE is operated correctly when an umbrella company employs their workers. … Continue reading New PAYE responsibilities in labour supply chains – Umbrellas
As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm that they are neither approved or promoted by HMRC and are unlikely to qualify for the savings that the promoters indicate. There is no 8% employee NI saving. The following has been issued as part … Continue reading Grocery Salary Sacrifice! Buyer beware
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025
Almost one million young people will benefit from learning or employment opportunities as a result of a major £820 million funding package. The funding will create 350,000 new workplace opportunities designed to support young people into employment. Hundreds of thousands more young people on Universal Credit to benefit from dedicated support. Guaranteed jobs scheme to … Continue reading Young people to benefit from expanded support, new training, and work experience opportunities
The £725 million package of reforms to the apprenticeship system will help to tackle youth unemployment and drive economic growth, with thousands more young people expected to benefit over the next three years. £725 million investment to deliver more apprenticeships for young people and help match skills training with local job opportunities. Young people to … Continue reading 50,000 young people to benefit from apprenticeships
Owners of Bitcoin and other digital assets will benefit from greater legal protection thanks to an important clarification to the law. New law confirms digital assets like crypto tokens can be recognised as personal property Victims of digital theft and fraud gain stronger protections as legislation passes through the final stages of Parliament Part of Government’s Plan for Change for growth to boost the UK’s reputation as a global … Continue reading UK recognises cryptocurrency as personal property
Nationwide takedown of illegal delivery riders leads to over 170 arrests Delivery riders caught working illegally across Britain face being removed following a major operation by the Home Office’s Immigration Enforcement teams. During just seven days of action during November 2025, 171 riders were arrested. Of those, 60 were detained for removal from the UK. … Continue reading Illegal delivery riders face removal following enforcement blitz
The HMRC Software Developer Support Team have kindly issued the new adjusted HMRC ‘New Starter Checklist’ to software developers to aid preparation for the 2026/2027 tax year. This new format comes into operation for payroll paying from 6th April 2026. Many years ago these were referenced as a P46 and that name continues to sometimes … Continue reading 2026/2027 New Starter Checklist – getting prepared
The government are progressing the Employment Rights Bill through Parliament. Although some elements are being ping ponged between the commons and the Lords, a number of measures are agreed. One such measure is the change to Statutory Sick Pay from 6th April 2026. Statutory Sick Pay Reform As part of a number of initiatives to … Continue reading Day 1 sick pay for all going ahead
As a result of the Employment Rights Bill currently going through parliament and anticipated as something that will be passed, workers will receive the right to receive payment from their employers if shifts are cancelled, moved, or curtailed at short notice. As part of Budget 2025, the HMRC, In line with existing legislation relating to … Continue reading Tax on cancelled, moved or curtailed shifts
Payroll 2026-27: Allowances, Rates and Thresholds from April 2026 Dear PAYadvice.UK Following the Autumn Budget of 26 Ltd November 2025, we can confirm the following information for payroll 2026-27. Where details are not currently known, these are marked as TBA. We will provide a further update as soon as we can. We will also provide … Continue reading HMRC confirm most of the 2026/2027 values for software
As part of budget 2025 announcements have been progressed in relation to collective money purchase schemes. What a CMP The Pension Schemes Act 2021 introduced CMP schemes (also known as collective defined contribution (CDC) schemes) as a new type of trust based occupational pension scheme. Currently CMPschemes are only available to single or connected employers. However, the Department … Continue reading Budget 2025 – Collective money purchase schemes
This measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as company cars from 6th April 2030, with transitional arrangements. What is an ECOS scheme An ECOS is something more organised than the employer simply ceasing to provide a company car and (normally) increasing taxable pay … Continue reading Budget 2025 – Changes to Employee Car Ownership Schemes (ECOS)
Following the UK budget on 26th November 2025 which applied a freeze of tax bands and rates, potentially until 5th April 2031, it’s time to catch-up on what is happening with the Welsh Income Tax applicable from 6th April 2026 for the 2026/2027 tax year. As part of the Welsh draft budget preparation announced on … Continue reading 2026/2027 Welsh Rate of Income Tax
Richard Hughes has written to the Chancellor (1st December 2025) to resign as Chair of the Office for Budget Responsibility (OBR). The OBR inadvertently made it possible to access the November 2025 Economic and fiscal outlook (EFO) too early on Budget day. They launched an immediate investigation into what happened which has reported today, Monday 1st December … Continue reading OBR chair resigns over budget 2025 blunder