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
Employer Bulletin: April 2026
Category: HMRC
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
June 2025 Employer Bulletin
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading June 2025 Employer Bulletin
Families boost finances with childcare savings
Working families encouraged to sign up to Tax-Free Childcare to save up to £2,000 a year per child on their … Continue reading Families boost finances with childcare savings
518 employers named for breaching minimum wage
518 Employers who have left workers over £7.4 million out of pocket by failing to pay the National Living and … Continue reading 518 employers named for breaching minimum wage
Prepaid debit cards used for profit extraction and disguised income
HM Revenue and Customs (HMRC) have issued Spotlight 68 which provides information on a tax avoidance scheme being marketed to companies … Continue reading Prepaid debit cards used for profit extraction and disguised income
HMRC late payment interest rates revised following the Bank of England rate cut
The Bank of England Monetary Policy Committee announced on 8th May 2025 to reduce the Bank of England base rate … Continue reading HMRC late payment interest rates revised following the Bank of England rate cut
Taxing Cryptoassets
Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin). HM Revenue … Continue reading Taxing Cryptoassets
Tax Update Spring 2025: Simplification, Administration, and Reform
On the afternoon of Monday 28th April 2025, the Exchequer Secretary to the Treasury (XST) made a written ministerial statement to parliament … Continue reading Tax Update Spring 2025: Simplification, Administration, and Reform
Can I change a Salary Sacrifice to a net deduction?
With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers … Continue reading Can I change a Salary Sacrifice to a net deduction?
April 2025 Employer Bulletin
Dear PAYadvice.UK HMRC have issued the April 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading April 2025 Employer Bulletin
Payroll dates – what affects what?
PAYadvice.UK sees a number of social posts and questions around the effective payroll dates when crossing from the 2024/2025 tax … Continue reading Payroll dates – what affects what?
When NET is not what you think!
What should be one of the most simplest terms in use turns out to be one of the most complicated. … Continue reading When NET is not what you think!
What does my tax code mean?
What is the tax code for? The government collects Income Tax to fund public services in the U.K. it pays … Continue reading What does my tax code mean?
Happy New (Tax) Year 2025
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 2025
New minimum wage rates for pay periods starting from 1st April 2025
Over 3 million eligible workers are to receive a pay rise of up to £1,400 a year as new National … Continue reading New minimum wage rates for pay periods starting from 1st April 2025
National Insurance Tables published for 2025/2026
With the increase to employers secondary National Insurance to 15% and the lowering of the Secondary Threshold to £5,000 per … Continue reading National Insurance Tables published for 2025/2026
IR35 Off Payroll Working – trigger threshold change
Changes to company size thresholds for off-payroll working Where an engager or business needs to consider the off-payroll working (OPW) … Continue reading IR35 Off Payroll Working – trigger threshold change
Payroll and the importance of postcodes
UK Postcodes The UK postcode is a combination of between five and seven letters and numbers which define four different … Continue reading Payroll and the importance of postcodes
Tackling tax advisers facilitating non-compliance
As part of announcements in the Spring Statement 2025, the government have launched a further consultation seeking views on whether HM … Continue reading Tackling tax advisers facilitating non-compliance
Earnings and employment to February 2025
Monthly estimates of payrolled employees and their pay from HM Revenue and Customs’ (HMRC’s) Pay As You Earn (PAYE) Real … Continue reading Earnings and employment to February 2025
Mind the Gap – Tax
The HM Revenue and Customs has published the latest estimates of the TAX GAP. The headline tax gap estimates are: … Continue reading Mind the Gap – Tax
Applied for a tax refund via Tax Credits Ltd!
A large number of taxpayers who had reclaimed tax using the repayment agent Tax Credits Ltd since December 2021 will … Continue reading Applied for a tax refund via Tax Credits Ltd!
20 years of HM Revenue and Customs
Location:Chartered Institute of TaxationDelivered on:11th March 2025 (Transcript of the speech, exactly as it was delivered) Thank you very much for … Continue reading 20 years of HM Revenue and Customs
Umbrella non-compliance
The government has published its response to the consultation on Umbrellas on 4th March 226. There is evidence of widespread … Continue reading Umbrella non-compliance
Minimum Wage – CIPP South Live
Next up is the short update from Jenni Morris on National Minimum Wage. Increasingly employers are falling foul of NMW … Continue reading Minimum Wage – CIPP South Live
HMRC starts to issue new tax year 2025/2026 guides and documents
HM Revenue and customs have started to issue guides, tables and documents in readiness for the new tax year starting … Continue reading HMRC starts to issue new tax year 2025/2026 guides and documents
February 2025 Employer Bulletin
HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading February 2025 Employer Bulletin