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
June 2025 Employer Bulletin
Category: HMRC
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
£35 million added to State Pension pots
Only two months left to boost State Pension by filling gaps in National Insurance records from 2006 onwards Since the … Continue reading £35 million added to State Pension pots
Statutory payment small employer compensation increase to 8.5%
HM Revenue and Customs have issued a notification to software developers on Tuesday 28th January 2025 of an increase compensation … Continue reading Statutory payment small employer compensation increase to 8.5%
Loan Charge Review
The government has commissioned a new independent review of the Loan Charge. At Autumn Budget 2024, the government committed to … Continue reading Loan Charge Review
Payroll Technical Specification – Income Tax
The HM Revenue and Customs (HMRC) have published on 20th January 2025 the 'Specification for PAYE tax table routines' updated … Continue reading Payroll Technical Specification – Income Tax
Millions yet to file their tax return
Thousands filed their Self Assessment on New Year's Day and HMRC urges those still to complete their tax return, to … Continue reading Millions yet to file their tax return
Self Assessment’s 40,072 festive filers
Thousands… file their Self Assessment tax return over festive break as HMRC reminds others to start now. 4,409 Self Assessment’s … Continue reading Self Assessment’s 40,072 festive filers
Online platform income – do you need to declare?
Check if you need to declare income from selling personal possessions, goods or services online, creating online content or renting … Continue reading Online platform income – do you need to declare?
Over 370,000 underpaid in April 2024
The Low Pay Commission (LPC) published its report into compliance and enforcement of the National Minimum Wage. The LPC estimates … Continue reading Over 370,000 underpaid in April 2024
Two million new ‘appy users in 2024
HMRC’s 2024 review of its HMRC app: 2 million new users, 100 million sessions and £652 million in Self Assessment … Continue reading Two million new ‘appy users in 2024
New Permanent Secretary and Chief Executive at HM Revenue and Customs
John-Paul Marks announced as the new Permanent Secretary and Chief Executive at HM Revenue and Customs. The Cabinet Secretary, with … Continue reading New Permanent Secretary and Chief Executive at HM Revenue and Customs
Welsh Income Tax April 2025
Income tax is partially devolved to Wales, which means that while the Welsh Government is able to vary the three … Continue reading Welsh Income Tax April 2025
2025/2026 P60 design
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2025/2026 tax year. The RD1 guide … Continue reading 2025/2026 P60 design
New support for Small Business
HMRC highlights online support for small businesses to help them understand their tax responsibilities Running a small business, working for … Continue reading New support for Small Business
December 2024 PAYE payment deadline
Electronic payment deadline falls on a weekend In December 2024 the electronic payment deadline for PAYE to HMRC falls on … Continue reading December 2024 PAYE payment deadline
December 2024 Employer Bulletin
HMRC have issued the December 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading December 2024 Employer Bulletin
The list keeps growing – Tax Avoidance
The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers were published … Continue reading The list keeps growing – Tax Avoidance
GDPR tax relief claims! You’re kidding
GDPR tax relief! HMRC is aware of tax agents that target businesses to claim Corporation Tax refunds through incorrect provisions, … Continue reading GDPR tax relief claims! You’re kidding
Double cab vehicles are cars!
Another blow from the budget to the farming community who rely on these vehicles for their regular work, following a … Continue reading Double cab vehicles are cars!
PAYE: employer expenses and benefits exemption application
HM Revenue and Customs (HMRC) have issued a new guide and online form completion for applying for employer expenses and … Continue reading PAYE: employer expenses and benefits exemption application
HMRC late payment interest revised
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 4.75% The … Continue reading HMRC late payment interest revised
Employer pension – common errors
The Pension Regulator has shared information on two updates to the automatic enrolment pages of TPR’s website. These are designed … Continue reading Employer pension – common errors
Do one thing – get on the HMRC app
Talk Money Week is an annual awareness initiative – the theme this year is “Do One Thing” (#DoOneThing) 1.7 million … Continue reading Do one thing – get on the HMRC app
Tax Agent handbook and SA Tips for agents
HMRC have created two new agent dedicated communication products: SA Tips for agents Agent Handbook At the 6th August 2024 … Continue reading Tax Agent handbook and SA Tips for agents
Talk Money week – 4-8 November 2024
PAYadvice.UK is supporting Talk Money Week, which aims to break down barriers and make it easier for people to share … Continue reading Talk Money week – 4-8 November 2024
Autumn Budget 2024 – HMRC
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her … Continue reading Autumn Budget 2024 – HMRC
Payrolling of benefits mandated – April 2026
As part of the Autumn Budget 2024 information, the government have confirmed that from April 2026, it will be mandatory … Continue reading Payrolling of benefits mandated – April 2026
Autumn Budget 2024 – Employer National Insurance costs increase
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
Tax Avoidance promoters – the list keeps growing – now over 120+
The image of the umbrella is significant as many of the named tax avoidance and those issued with official stop … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
Help protect workers from getting caught out by tax avoidance
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with … Continue reading Help protect workers from getting caught out by tax avoidance
Issue 124 of Agent Update – October 2024
Dear PAYadvice.UK, Agent Update: issue 124 is available now. Get the latest guidance and information including:•helping us protect workers from getting … Continue reading Issue 124 of Agent Update – October 2024
6 months left to fill in National Insurance gaps to 2006
6 months to the finish line PAYadvice.UK has been asked to share the following information by HMRC. [Qualifying Individuals] have … Continue reading 6 months left to fill in National Insurance gaps to 2006
On your marks – 100 days to file Self Assessment
Self Assessment filers encouraged to prepare and file their tax return early as 31sr January 2025 deadline is in sight. … Continue reading On your marks – 100 days to file Self Assessment
Data capture of business tax identifiers on RTI FPS
As part of the October 2024 employer bulletin, HMRC are reminding employers of RTI data items to report in relation to … Continue reading Data capture of business tax identifiers on RTI FPS
My HMRC account does not balance – PAYE charge queries
As part of the October 2024 Employer Bulletin, the HMRC has provided information for employers where they may have a … Continue reading My HMRC account does not balance – PAYE charge queries
How salary sacrifice affects National Minimum Wage
As part of the October 2024 Employer Bulletin, the HMRC has reminded employers of the impacts that salary sacrifice (salary … Continue reading How salary sacrifice affects National Minimum Wage
Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?
For the second year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute … Continue reading Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?
October 2024 Employer Bulletin
HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading October 2024 Employer Bulletin
Evidence now required to claim PAYE (P87) employment expenses
HMRC have introduced new evidence requirements for claimants from 14th October 2024 to reduce the risk of ineligible expense claims. … Continue reading Evidence now required to claim PAYE (P87) employment expenses
PAYE RTI 2025-2026: technical pack published
Issued Wednesday 25th September 2024 Dear PAYadvice.UK, I am pleased to advise that the 2025-26 RTI technical pack for internet … Continue reading PAYE RTI 2025-2026: technical pack published
Make September birth boom a bank account boon
Claim Child Benefit using the HMRC app and receive payment within a week. With around 2,000 babies born on 26th … Continue reading Make September birth boom a bank account boon
671,000 young people urged to cash in their government savings pot
Thousands of young people could have £2,200 sitting unclaimed in their Child Trust Fund account. Young people urged to claim … Continue reading 671,000 young people urged to cash in their government savings pot
Closing the TAX GAP
HMRC package At the Labour party conference (September 2024), Chancellor Rachel Reeves outlined a package of reforms to improve the … Continue reading Closing the TAX GAP
Check you’re not missing State Pension payments
Thousands of people missing Home Responsibilities Protection on their National Insurance record could boost their State Pension HM Revenue and … Continue reading Check you’re not missing State Pension payments
April 2025 RTI changes latest
The HMRC Software Developers Support Team (SDST) have issued an update on the RTI changes for April 2025. The following … Continue reading April 2025 RTI changes latest
Statutory Neonatal Care Pay (SNCP) and Leave – April 2025
HMRC have issued further policy information on the new Statutory Neonatal Care Pay and Leave (SNCP&L, SNCL and SNCP). These … Continue reading Statutory Neonatal Care Pay (SNCP) and Leave – April 2025
August 2024 Employer Bulletin
HMRC have issued the August 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading August 2024 Employer Bulletin
Legislation updates 2025 for payroll
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2025 for payroll. We believe … Continue reading Legislation updates 2025 for payroll
HMRC late payment interest revised
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 5%. The … Continue reading HMRC late payment interest revised
Blizzard added to the tax avoidance promoters list
HMRC have added Blizzard Pay Ltd (BPL) to their named list of tax avoidance scheme promoters. So how did Blizzard … Continue reading Blizzard added to the tax avoidance promoters list
More names added to the tax avoidance list!
HM Revenue and Customs (HMRC) have increased the number of named tax avoidance schemes, promoters, enablers and suppliers, update 18th … Continue reading More names added to the tax avoidance list!
Workplace nursery – really!
Clarifying the workplace nursery partnership requirement rules at section 318 ITEPA As part of the July 2024 agent update 121, … Continue reading Workplace nursery – really!
Basis period reform – tax year reporting
https://youtu.be/4hfxyyYYjDE As part of the July 2024, the HMRC have provided confirmation and details on the change of accounting year … Continue reading Basis period reform – tax year reporting
GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
PAYadvice author Simon Parsons is a contributor to the new GPA magazine 04:05 Global Payroll, in this months edition he … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
RTI FPS reporting salary advances relaxation
Do you operate salary advance schemes for your employees either directly or through an Earned Wage Access provider? As part … Continue reading RTI FPS reporting salary advances relaxation
Payroll giving – supporting charities
With statistics showing a drop in generosity through payroll giving over the past few challenging years, the HMRC are reminding … Continue reading Payroll giving – supporting charities
RTI and off-payroll working (IR35) reminder
HMRC have reminded employers as part of the July 2024 employer bulletin, the Real Time Information (RTI) setting required and … Continue reading RTI and off-payroll working (IR35) reminder
HMRC stop issuing automated refund cheques
As part of the July 2024 Employer bulletin, HMRC have confirmed that the automated issuing of refund cheques to tax … Continue reading HMRC stop issuing automated refund cheques
July 2024 Employer bulletin
HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading July 2024 Employer bulletin
Chancellor Rachel Reeves first speech
taking immediate action to fix the foundations of our economy Delivered Monday 8th July 2024 at HM Treasurd. Good morning. … Continue reading Chancellor Rachel Reeves first speech
New HMRC guidance for MPs
So with a new change of government, we see a whole group of new government ministers and welcome many new … Continue reading New HMRC guidance for MPs
End of Tax Year Adjustments – EYU bill no more
Earlier Year Updates (EYU) were introduced in April 2014 to be used by employers to correct employee reported data for … Continue reading End of Tax Year Adjustments – EYU bill no more
Rachel Reeves – Chancellor of the Exchequer
Following the General Election result and the new formation of a Labour government, Rachel Jane Reeves has been appointed as Chancellor … Continue reading Rachel Reeves – Chancellor of the Exchequer
Labour win – payroll and HR impacts
With the Labour party winning with a significant majority and forming a new UK government, changes to employment and payroll … Continue reading Labour win – payroll and HR impacts
Child benefit payment delays
HMRC has issued an apology to those claiming Child benefit who have experienced a delay to their due payments which … Continue reading Child benefit payment delays
File your Self Assessment early! Why?
HMRC are encouraging tax payers to not wait and file their Self Assessment tax return early. They state: You do … Continue reading File your Self Assessment early! Why?
HMRC receives funding to man phone lines
Today the Financial Secretary has announced £51 million in funding for HMRC to help them deal with the pressures on … Continue reading HMRC receives funding to man phone lines
With Accent Umbrella? Get out!
Accent Umbrella Ltd (AUL) has been named by HMRC as a promoter of tax avoidance schemes. Please be cautious following … Continue reading With Accent Umbrella? Get out!
Time to renew for tax credits
Tax credits claimants are due to receive their renewal notice from 2nd May. Around 730,000 tax credits claimants will start … Continue reading Time to renew for tax credits
HMRC notify new scam alert
HMRC picked up a new VAT email scam associated with a QR code. We have posted about it on social/digital … Continue reading HMRC notify new scam alert
Tackling Non-Compliance in the Umbrella Companies Market
The government remains concerned about the scale of non-compliance in the umbrella company market, and the detrimental impact that this … Continue reading Tackling Non-Compliance in the Umbrella Companies Market
National Insurance cut for 29 million arrives
29 million workers receive largest National Insurance cut A £900 a year boost for typical worker Part of the governments … Continue reading National Insurance cut for 29 million arrives
6th April 2024 – Happy New (Tax) Year
Here it is again, the start of a New Tax Year. Often when meeting with payroll and tax professionals from … Continue reading 6th April 2024 – Happy New (Tax) Year
Child Benefit rate rises
Child Benefit rates go up on 6th April 2024. Millions of families who claim Child Benefit will automatically receive increased … Continue reading Child Benefit rate rises
Don’t be an April Fool! The Minimum Wage checklist
1st April 2024 National Minimum Wage uplift The 1st April 2024 sees the introduction of a significant uplift in the … Continue reading Don’t be an April Fool! The Minimum Wage checklist