Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2027 for payroll.
We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2026 changes, even to the extent of other organisation also republished PAYadvice.UK developed information and even copied PAYadvice.UK table formats within their own publications.
We were bold enough to take the resources that were publicly released and make predictions of values yet to be confirmed. Almost all predictions came to fruition with a few adjustments.
This is a compilation of the indicated and (when) confirmed changes due for 2027 for the United Kingdom, Channel Islands and the Isle of Man, along with proposals and some predictions. As more detail is announced and confirmed, updated versions will be issued.
As announcement are made, the guide will be updated and adjusted.
The following table indicates the current status of whether something is confirmed, waiting or predicted:
| Legislation update item | Status |
| Real Time Information changes | Initial Proposed |
| Mandatory Payrolling Benefits in Kind and Voluntary Payrolling Phase 1 | Initial Proposed |
| P60, Substitute P60 and Substitue eP60 | Awaited |
| UK Income Tax Allowance | Confirmed |
| Rest of the UK Income Tax (England and Northern Ireland) | Confirmed |
| Scottish Income Tax | Awaited |
| Welsh Income Tax | Awaited |
| National Insurance | Confirmed |
| Employment Allowance | Confirmed |
| Statutory Payments (SSP, SMP, SAP, SPP, ShPP, SPBP+NI, SNCP) | Predicted |
| Small Employer Relief compensation rate | Awaited |
| Pension and Auto-Enrolment | Confirmed |
| Student Loans and Postgraduate Loans | Plan 1 confirmed Other awaited |
| National Minimum Wage and National Living Wage | Confirmed |
| Living Wage and London Living Wage (Voluntary) | Confirmed |
| Scottish Earnings Arrestments | None expected |
| States of Guernsey Class 1 (1st Jan 2026) | Confirmed |
| States of Guernsey Minimum Wage (1st Oct 2026) | Confirmed |
| States of Jersey Social Security (1st Jan 2026) | Awaited |
| States of Jersey Minimum Wage (1st Apr 2027) | Awaited |
| Isle of Man Income Tax | Awaited |
| Isle of Man National Insurance | Awaited |
| Isle of Man Minimum Wage | Awaited |
For the latest edition following link:
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Update history
18/10/2026 Initial under construction page
29/10/2026 Tax, National Insurance and National Minimum Wage rates confirmed by the UK budget 2026
3/11/2026 Pension AE thresholds confirmed. Predictions based on the Benefit uplift 3.5% rise applied
PAYadvice.UK 18/10/2026 last updated 3/11/2026