The government has now confirmed that Employers will have the option to voluntarily except Globally Mobile Employees (GMEs) from mandatory … Continue reading Payrolling 2027 – Globally Mobile Employees can be exempted
Category: HMRC
Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items
Another piece of the mandatory payrolling changes is confirmed by the government: From 6th April 2027 the position on applying … Continue reading Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items
7 million in the dark about their State Pension
HM Revenue and Customs is encouraging people to check their State Pension forecast using the HMRC app during Pension Awareness … Continue reading 7 million in the dark about their State Pension
658 employers shamed for illegally “Short-changing staff”
Around £4 million has been repaid to 27,000 workers. Latest list of employers who have underpaid workers revealed as Government … Continue reading 658 employers shamed for illegally “Short-changing staff”
Employer Bulletin: August 2026
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: August 2026
Second tax adviser registration window now open
HMRC has opened the second phase of mandatory tax adviser registration, with eligible advisers required to register by 18th November … Continue reading Second tax adviser registration window now open
Extend Child Benefit for your teen before 31st August 2026
Parents have until 31st August 2026 to extend Child Benefit for their 16 to 19-year-olds who are continuing in non-advanced … Continue reading Extend Child Benefit for your teen before 31st August 2026
Payrolling Benefits and registration
Get ready for mandatory payrolling of benefits in kind (BiKs) For employers who offer any of the mandatory benefits: Cars … Continue reading Payrolling Benefits and registration
Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items
The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items
Do not to ignore Simple Assessment letters
HMRC is urging those who receive a Simple Assessment letter this summer to check it carefully and pay any tax … Continue reading Do not to ignore Simple Assessment letters
Prime Minister Burnham to hand mayors a share of income tax
The Prime Minister has launched the biggest transfer of power from Westminster in a generation, giving communities greater control over … Continue reading Prime Minister Burnham to hand mayors a share of income tax
Budget to move “power and money out of Westminster, and into every postcode
The Chancellor has confirmed that the date of the Budget will be Wednesday 28 October 2026. In a video message, the … Continue reading Budget to move “power and money out of Westminster, and into every postcode
Tax Gap 2024-25 at 6.4%
The estimated provisional UK tax gap for the 2024 to 2025 tax year is 6.4% or £59.2 billion. The largest … Continue reading Tax Gap 2024-25 at 6.4%
The Student Loans Company (SLC) is contacting some Plan 2 customers about corrections to their balances
Correction to some Plan 2 student loan balances. The Student Loans Company (SLC) is contacting some Plan 2 repayment employees … Continue reading The Student Loans Company (SLC) is contacting some Plan 2 customers about corrections to their balances
PSA deadlines and timing
As part of the Employers Bulletin June 2026, the HMRC is reminding employers on changes and deadlines for PSA reporting. … Continue reading PSA deadlines and timing
Get ready to pay Class 1A for benefits
It’s that time of year to get ready to pay the Class 1A 15% charge on benefits for the 2025/2026 … Continue reading Get ready to pay Class 1A for benefits
Low earner’s pension payment
As part of the employers bulletin June 2026 articles, the HM Revenue and Customs (HMRC) has issued information on the … Continue reading Low earner’s pension payment
Pension tax relief – still getting it wrong
As part of the HMRC June 2026 Employer Bulletin, there is an article that highlights that the Low Incomes Tax … Continue reading Pension tax relief – still getting it wrong
Employer Bulletin: June 2026
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: June 2026
Payrolling Benefits April 2027 phasing (MPBiKs)
The HM Revenue and Customs (HMRC) have confirmed a phased approach to the implementation of Payrolling for April 2027 and … Continue reading Payrolling Benefits April 2027 phasing (MPBiKs)
Payrolling 2027 (MPBiKs) – mandatory items confirmed
Company Cars and Vans are are part of mandatory Payrolling On Monday 15th June, HMRC have confirmed a simplification to … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed
Get ready for your 2027 (MPBiKs) Payrolling project
HMRC have indicated that benefits in kind must be payrolled from April 2027. This is being referred to as Mandatory … Continue reading Get ready for your 2027 (MPBiKs) Payrolling project
Dodgy shops: “We are coming for you”
HMRC crackdown targets criminals exploiting the high street. HMRC will carry out more than 30,000 interventions this year to tackle tax … Continue reading Dodgy shops: “We are coming for you”
Tax fraud warning: ‘Bills of Exchange’
HM Revenue and Customs (HMRC) has seen an increase in attempts to use ‘Bills of Exchange’ to pay a tax … Continue reading Tax fraud warning: ‘Bills of Exchange’
Check if you need to register as a Tax adviser – that includes payroll
From Monday 18th May 2026, a new registration requirement for tax advisers will roll out. New mandatory tax adviser registration … Continue reading Check if you need to register as a Tax adviser – that includes payroll
Self Assessment confusion: Bank and Building Society Interest
HM Revenue and Customs (HMRC) are indicating that they are aware of concerns raised by representative bodies about tax payers … Continue reading Self Assessment confusion: Bank and Building Society Interest
Employer Bulletin: April 2026
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: April 2026
Winter Fuel Payment scams targeting pensioners
Winter Fuel Payments paid in winter 2025 will be recovered from pensioners with income above £35,000 Check if your payment … Continue reading Winter Fuel Payment scams targeting pensioners
Statutory Sick Pay record sheet update
Statutory Sick Pay: record sheet (SSP2) has been updated to reflect changes brought in by the Employment Rights Act 2025, … Continue reading Statutory Sick Pay record sheet update
Statutory Payments uprating error
The HMRC Software Developers Support Team (SDST) have notified software developers on a difference in this year Department for Work … Continue reading Statutory Payments uprating error
Happy New (Tax) Year 2026
Here it is again, the start of a New Tax Year. Often when meeting with payroll and tax professionals from … Continue reading Happy New (Tax) Year 2026
National Living Wage rises to £12.71
(c)2025 PAYadvice Ltd New minimum wage rates come into force [for pay reference period starting{ from 1st April [2026], following … Continue reading National Living Wage rises to £12.71
Mileage rates review to support working people
Millions of drivers who claim motoring expenses could benefit from a review of approved mileage rates. Millions of drivers who … Continue reading Mileage rates review to support working people
Get ‘Tax Confident’
HMRC launches Tax Confident, a new website to help people understand tax in plain, simple terms. HMRC launches ‘Tax Confident’ website designed to fill tax knowledge … Continue reading Get ‘Tax Confident’
Minimum wage shock – penalties for some big names
389 employers … named for failing to pay workers the minimum wage to tens of thousands of workers. Employers told … Continue reading Minimum wage shock – penalties for some big names
New figures reveal 7 million started a new job in 2025
Jobseekers and those starting new jobs encouraged to download the HMRC app for essential job-related information. With National Careers Week … Continue reading New figures reveal 7 million started a new job in 2025
Payroll services to register as Tax Advisers and have AML responsibilities
HMRC are introducing the requirements to register in stages. From 18th May 2026, HMRC will introduce an online registration system … Continue reading Payroll services to register as Tax Advisers and have AML responsibilities
Payroll technical specifications: Income Tax April 2026
The 'Specification for PAYE tax table routines' has been updated to version 24.0 (February 2026). HM Revenue and Customs have … Continue reading Payroll technical specifications: Income Tax April 2026
Employer Bulletin: February 2026
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: February 2026
Payroll 2026-2027: Allowances, Rates and Thresholds – updates on Income Tax
(c)2025 Photo by PSP The HMRC issued the following (edited) information on Friday 16th January 2026 confirming the U.K. tax … Continue reading Payroll 2026-2027: Allowances, Rates and Thresholds – updates on Income Tax
Scottish Budget 2026 – Income Tax
Majority of [Scottish] taxpayers will pay less income tax than in rest of the UK. Changes to the basic and … Continue reading Scottish Budget 2026 – Income Tax
HMRC app surge on those taking control of their tax
Over 4.2 million HMRC app downloads in 2025. More than 136 million logins, a 20% increase on 2024. Older and retired people … Continue reading HMRC app surge on those taking control of their tax
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 … Continue reading New Statutory Sick Pay (SSP) – what is the 80% rate?
New Statutory Sick Pay (SSP) Transitional Protection April 2026
Following the passing of the Employment Rights Bill and the Royal Ascent of the Employment Rights Act on Thursday 18th … Continue reading New Statutory Sick Pay (SSP) Transitional Protection April 2026
HMRC revises interest rates
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 3.75% on … Continue reading HMRC revises interest rates
2026/2027 P60 & eP60 substitute adjustments
The HMRC have issued the RD1 Specification for employer substitute form P60 and e P60 for the tax year 2026 … Continue reading 2026/2027 P60 & eP60 substitute adjustments
Grocery Salary Sacrifice! Buyer beware
As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm … Continue reading Grocery Salary Sacrifice! Buyer beware
Employer Bulletin: December 2025
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: December 2025
2026/2027 New Starter Checklist – getting prepared
The HMRC Software Developer Support Team have kindly issued the new adjusted HMRC ‘New Starter Checklist’ to software developers to … Continue reading 2026/2027 New Starter Checklist – getting prepared
Tax on cancelled, moved or curtailed shifts
As a result of the Employment Rights Bill currently going through parliament and anticipated as something that will be passed, … Continue reading Tax on cancelled, moved or curtailed shifts
HMRC confirm most of the 2026/2027 values for software
Payroll 2026-27: Allowances, Rates and Thresholds from April 2026 Dear PAYadvice.UK Following the Autumn Budget of 26 Ltd November 2025, … Continue reading HMRC confirm most of the 2026/2027 values for software
Budget 2025 – Changes to Employee Car Ownership Schemes (ECOS)
This measure is about bringing Employee Car Ownership Schemes (ECOS) within the scope of the benefit in kind rules as … Continue reading Budget 2025 – Changes to Employee Car Ownership Schemes (ECOS)
2026/2027 Welsh Rate of Income Tax
Following the UK budget on 26th November 2025 which applied a freeze of tax bands and rates, potentially until 5th … Continue reading 2026/2027 Welsh Rate of Income Tax
OBR chair resigns over budget 2025 blunder
Richard Hughes has written to the Chancellor (1st December 2025) to resign as Chair of the Office for Budget Responsibility … Continue reading OBR chair resigns over budget 2025 blunder
Budget 2025 – National Insurance freeze!
As part of budget 2025, Rachel Reeves announced a freeze of National Insurance thresholds and rates until April 2031. Well … Continue reading Budget 2025 – National Insurance freeze!
Tax advisers to register with HMRC and meet minimum standards
Tax advisers who interact with HMRC on behalf of clients will be legally required to register and meet minimum standards … Continue reading Tax advisers to register with HMRC and meet minimum standards
Disguised remuneration: tax avoidance using unfunded pension arrangements
Tax avoidance arrangements seeking to avoid Corporation Tax, Income Tax and National Insurance contributions by using unfunded pension arrangements. HMRC … Continue reading Disguised remuneration: tax avoidance using unfunded pension arrangements
Independent Loan Charge review and response
The independent loan charge review and government response were published Wednesday 26th November 2025 following Budget 2025. At Autumn Budget … Continue reading Independent Loan Charge review and response
Budget 2025 speech
Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker. It is my understanding … Continue reading Budget 2025 speech
Extra Christmas working hours and minimum pay
As the festive season approaches, many businesses rely on staff working longer hours, picking up extra shifts or staying late … Continue reading Extra Christmas working hours and minimum pay
April 2026 National Minimum and Living Wage increases confirmed
(c)2025 PAYadvice Ltd The Chancellor of the Exchequer Rachel Reeves has announced on the day before her 26th November 2025 … Continue reading April 2026 National Minimum and Living Wage increases confirmed
New Cryptoasset reporting rules – Jan 2026
From 1st January 2026 if you provide cryptoasset services in the UK, you’ll have new responsibilities for collecting data and … Continue reading New Cryptoasset reporting rules – Jan 2026
Christmas crafters – check the tax rules
Side hustlers selling festive items need to tell HM Revenue and Customs (HMRC) online if earnings exceed £1,000 a year. … Continue reading Christmas crafters – check the tax rules
Pay deductions can cause minimum wage breaches
As part of the October 2025 shaming list of employers who have been named and fined for National Minimum Wage … Continue reading Pay deductions can cause minimum wage breaches
Employee Notice of Tax Code – Commissioners’ Direction
(c)2025 PAYadvice.UK Direction about the approved method of electronic communication to give an employee notice of a tax code. The … Continue reading Employee Notice of Tax Code – Commissioners’ Direction
HMRC impacted by Amazon internet problems
(c)2025 PAYadvice Ltd HM Revenue and Customs have shared that they are aware that users of their web and app … Continue reading HMRC impacted by Amazon internet problems
Another 103 employers caught not paying for time worked!
Although employers may have set payment rates at or above the National Minimum Wage for their workers and employees, some … Continue reading Another 103 employers caught not paying for time worked!
HMRC name tax avoidance barrister
HMRC have added a practicing barrister, Setu Kamal, to the HMRC tax avoidance promoters list for the first time. Practising … Continue reading HMRC name tax avoidance barrister
£220 million boost for the Help to Save club
575,200 people on a low income have opened a Help to Save Account. They can save up to £50 a … Continue reading £220 million boost for the Help to Save club
Exchequer Secretary speech to the annual HMRC Conference
(C)2025 PAYadvice Ltd Simon Parsons of SD Worx, PAYadvice and representing the BCS Oayroll Group (part of the Chartered Institute … Continue reading Exchequer Secretary speech to the annual HMRC Conference
National Insurance Verification (NVR) withdrawn
Since the introduction in April 2012, an employer who is within Real Time Information (RTI) had the ability to request, … Continue reading National Insurance Verification (NVR) withdrawn
Legislation updates 2026 for payroll
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2026 for payroll. We believe … Continue reading Legislation updates 2026 for payroll
Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?
For the third year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute … Continue reading Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?
Autumn 2025 budget date announced
On Wednesday 3rd September 2025, the Chancellor Rachel Reeves confirmed that the date of the Budget will be held on … Continue reading Autumn 2025 budget date announced
Mini Umbrella Company fraud tribunal win for HMRC
HMRC has secured a landmark victory at an Upper Tier Tribunal against Mini Umbrella Company (MUC) fraud. The judgement states … Continue reading Mini Umbrella Company fraud tribunal win for HMRC
New Services introduced for Self Assessment
People who pay tax through Self Assessment will benefit from new HM Revenue and Customs (HMRC) services designed to make … Continue reading New Services introduced for Self Assessment
Student Loans Repayment Threshold confirmed for Plan 1 and 5
The Department for Education on 19th August 2025 confirmed annual updates repayment thresholds for Plan 1 and Plan 5 Income … Continue reading Student Loans Repayment Threshold confirmed for Plan 1 and 5
Employers PAYE disputed charge process changed
As part of the August 2025 Employer Bulletin, HMRC have confirmed changes to the raising of charge resolution cases, now … Continue reading Employers PAYE disputed charge process changed
Employer Bulletin: August 2025
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading Employer Bulletin: August 2025
Non-compliant umbrellas to be tackled
The government says it is committed to closing the tax gap and making the tax system fairer. Good and bad … Continue reading Non-compliant umbrellas to be tackled
HMRC interest rates update- August 2025
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 4.00%. The … Continue reading HMRC interest rates update- August 2025
Spotting disguised remuneration tax avoidance schemes
HM Revenue and Customs (HMRC) have published promotional information on how to spot the signs of disguised remuneration tax avoidance … Continue reading Spotting disguised remuneration tax avoidance schemes
Tax Free Child Care
HMRC encourages parents to register for Tax-Free Childcare to help towards the cost of their childcare bills. Working families are … Continue reading Tax Free Child Care
Payroll Service providers to be registered from April 2026
HM Revenue and Customs (HMRC) have confirmed the intention Payroll Service providers to be registered along with other Tax Advisers … Continue reading Payroll Service providers to be registered from April 2026
Workers to take control of their tax affairs with new HMRC services
New PAYE service announced to save around 35 million taxpayers’ time. At least 90% of taxpayer interactions with HMRC to be digital … Continue reading Workers to take control of their tax affairs with new HMRC services
Side hustlers urged to get tax returns sorted now
Side hustlers urged to get tax returns sorted now If you earn more than £1,000 from additional income, you may … Continue reading Side hustlers urged to get tax returns sorted now
Crypto bros being forced to pay fair share of tax
New rules are to unmask anyone evading tax due on their crypto profits UK crypto holders must provide personal details … Continue reading Crypto bros being forced to pay fair share of tax
HMRC disputed charges
As part of the June 2025 Employers Bulletin, HM Revenue and Customs (HMRC) shared an update on raising ‘disputed charges’. … Continue reading HMRC disputed charges
Received an HMRC Simple Assessment letter?
HM Revenue and Customs (HMRC) automatically do a Simple Assessment if you owe tax they can’t collect through your PAYE … Continue reading Received an HMRC Simple Assessment letter?
Tax refund and underpayment letters
HM Revenue and Customs (HMRC) is reminding people that they send out two types of letters in June and July … Continue reading Tax refund and underpayment letters
Future of Statutory Sick Pay (SSP) – April 2026
HM Revenue and Customs have published initial information as part of the June 2025 employer bulletin on changes that form … Continue reading Future of Statutory Sick Pay (SSP) – April 2026
Payroll 2026/2027 – removal of EPS ‘state aid’ items
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes to the data … Continue reading Payroll 2026/2027 – removal of EPS ‘state aid’ items
Payroll 2026/2027 – Statutory Parental Bereavement Pay (SPBP) – Northern Ireland
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes applicable to statutory … Continue reading Payroll 2026/2027 – Statutory Parental Bereavement Pay (SPBP) – Northern Ireland
Payroll 2026/2027 – Student Loan Plan 5
HM Revenue and Customs (HMRC) Software Developers Support Team (SDST) have started to release change information that impacts payroll calculations … Continue reading Payroll 2026/2027 – Student Loan Plan 5
Being moved between umbrellas?
With HMRC clamping down on some umbrella organisations, and new regulatory obligations also being introduced, some employees are finding that … Continue reading Being moved between umbrellas?
HMRC dedicated bereavement helpline
Dear PAYadvice.UK Bereaved customers or their representatives are now able to report a death and settle the deceased’s tax affairs … Continue reading HMRC dedicated bereavement helpline
5.3% Tax gap
The estimated tax gap for the 2023 to 2024 tax year is £46.8 billion. The government has announced plans to … Continue reading 5.3% Tax gap
PAYE fraud hits 100,000
It maybe feels like there shouldn’t be a lakh or hetsy about it! HM Revenue and Customs is writing to … Continue reading PAYE fraud hits 100,000
Umbrella employers – good practice updates
The June 2025 Employer Bulletin has outlined and shared resources for umbrella employer organisation, their users and associated employees. The … Continue reading Umbrella employers – good practice updates
Salary sacrifice pension attitudes
In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and … Continue reading Salary sacrifice pension attitudes































































































