Paper P11D or P11D(b) (original or amendment) after 6th April 2023 If an employer or agent submits a paper P11D … Continue reading Paper P11Ds – now being rejected
Paper P11Ds – now being rejected
Category: National Insurance
PAYE account misbalance – the dreaded duplicates!
Every month HMRC creates a PAYE charge for all employers and pension providers. A "small number" contact the HMRC employer … Continue reading PAYE account misbalance – the dreaded duplicates!
April 2023 Employer Bulletin
HMRC have issued the April 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading April 2023 Employer Bulletin
Want to check your tax code?
Now we are in the new tax year, it may be a suitable time to check your tax code. Millions … Continue reading Want to check your tax code?
Happy New (Tax) Year – 6th April 2023
Photo by Pavel Danilyuk on Pexels.com Often when meeting with payroll professionals around the world, they wonder why the United … Continue reading Happy New (Tax) Year – 6th April 2023
Deadline extension for voluntary National Insurance contributions
Thousands have been given more time to fill gaps in their National Insurance record and help increase the amount they … Continue reading Deadline extension for voluntary National Insurance contributions
No more Paper P11Ds to HMRC
The HM Revenue and Customs Software Developer Support Team have confirmed changes to the acceptable P11D submission due from 6th … Continue reading No more Paper P11Ds to HMRC
HMRC NI Category M – GNS Message Questionnaire
Payroll managers, employers, do you employ those under the age of 21? HMRC are asking for your help to better … Continue reading HMRC NI Category M – GNS Message Questionnaire
Isle of Man budget 2023 proposals for tax and National Insurance
The Isle of Man budget 2023 held Tuesday 21st February 2023 announced the proposed adjustments and freeze of items relating … Continue reading Isle of Man budget 2023 proposals for tax and National Insurance
Major changes to reporting benefits
HM Revenue and Customs has informed employers as part of the February 2023 Employer Bulletin of changes to reporting benefits. … Continue reading Major changes to reporting benefits
February 2023 Employer Bulletin
This links to edition 100 of the online Employer Bulletin. In this month’s edition of the Employer Bulletin there are … Continue reading February 2023 Employer Bulletin
More warnings to medical staff about dirty umbrellas
HM Revenue and Customs (HMRC) are advising users of the named schemes promoted by Charteris Management Ltd (CML) to withdraw … Continue reading More warnings to medical staff about dirty umbrellas
December 2022 Employer Bulletin
HMRC have published their December 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Your employees … Continue reading December 2022 Employer Bulletin
First Freeports launched
The United Kingdom’s first Freeports in Plymouth, Solent, and Teesside are now fully up and running after receiving final government … Continue reading First Freeports launched
Tax year 2023/2024: Car and van fuel benefit charge increased
HM Revenue and Customs have confirmed the decision to increase the Expenses and Benefits rates for tax year 2023/2024, effective … Continue reading Tax year 2023/2024: Car and van fuel benefit charge increased
Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023
Dear PAYadvice.UK, Following the Autumn Statement of 17 November 2022 we can confirm the following information for payroll 2023-24. Where … Continue reading Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023
Christmas workers can save time with HMRC app
New employees can use the secure HMRC app to find out their personal tax information and pass details on to … Continue reading Christmas workers can save time with HMRC app
Autumn Statement 2022
Dear PAYadvice.UK, The Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Autumn Statement speech. The Chancellor … Continue reading Autumn Statement 2022
Chancellor delivers plan for stability, growth and public services
The Chancellor has, Thursday 17th November 2022, announced the Autumn Statement, its aim to restore stability to the economy, protect … Continue reading Chancellor delivers plan for stability, growth and public services
Reversal of National Insurance Increase takes effect
From today , 6 November 2022, the 1.25% point cut to National Insurance rates for employees and employers takes effect … Continue reading Reversal of National Insurance Increase takes effect
October 2022 HMRC Employer Bulletin
HMRC have published their October 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Reduction in … Continue reading October 2022 HMRC Employer Bulletin
Office for Veterans’ Affairs launches new group to step up veteran employment
Employers across the UK have joined a new group to support the government on helping veterans get into employment. Businesses … Continue reading Office for Veterans’ Affairs launches new group to step up veteran employment
Chancellor brings forward further Medium-Term Fiscal Plan measures
Dear PAYadvice, Please share the following message sent on behalf of the HMRC External Affairs Team. Earlier today the Chancellor of … Continue reading Chancellor brings forward further Medium-Term Fiscal Plan measures
Chancellor brings forward further Medium-Term Fiscal Plan measures
The Chancellor of The Exchequer Jeremy Hunt has, Monday 17th October 2022, brought forward a number of measures from 31st … Continue reading Chancellor brings forward further Medium-Term Fiscal Plan measures
New Chancellor and Secretary to the Treasury appointed
King Charles III has been pleased to approve the following appointments: Rt Hon Jeremy Hunt MP as Chancellor of the … Continue reading New Chancellor and Secretary to the Treasury appointed
Chancellor accepts request to stand aside
Friday 14th October 2022 saw one of the shortest service Chancellor of the Exchequer as Kwasi Kwarteng stands aside at … Continue reading Chancellor accepts request to stand aside
November 2022 NI change – Drop the message
To ensure taxpayers understood their increased National Insurance contributions from 6th April 2022, that the additional contribution was to help … Continue reading November 2022 NI change – Drop the message
The Growth Plan 2022: Investment Zones
New employer National insurance reliefs to be introduced Similar to Veterans and Freeports, a new investment zone employer NIC relief … Continue reading The Growth Plan 2022: Investment Zones
Reversal of the Health and Social Care Levy
The government is cancelling the Health and Social Care Levy – initially introduced via a 1.25 percentage point rise in … Continue reading Reversal of the Health and Social Care Levy
Payroll 2022-23: November changes to NICs
The following has been provided by the HMRC Software Developer Support Team (SDST):- Dear Developer, On 22 September the Government … Continue reading Payroll 2022-23: November changes to NICs
3rd National Insurance change confirmed for 6th November 2022
The 1.25 percentage point rise in National Insurance will be reversed from 6th November 2022, the Chancellor Kwasi Kwarteng has … Continue reading 3rd National Insurance change confirmed for 6th November 2022
HM Treasury confirm Friday 23rd September 2022 for the mini budget
Subject to the agreement of the House of Commons, On Friday 23rd September, Chancellor Kwai Kwarteng will unveil the Growth … Continue reading HM Treasury confirm Friday 23rd September 2022 for the mini budget
Mini-budget imminent
Following the state funeral on Monday 19th September 2022, the government are expected to hold a fiscal event or mini … Continue reading Mini-budget imminent
Approved Mileage Allowance Payments error
HMRC’s Income Tax Policy Team has indicated that over the last 6 months, both HMRC & HM Treasury have received … Continue reading Approved Mileage Allowance Payments error
Directors of a tax avoidance promoters named for the first time
HMRC uses new powers to publicly name the directors of tax avoidance promoting companies. Tax avoidance bosses have been named … Continue reading Directors of a tax avoidance promoters named for the first time
Preparing for the 3rd National Insurance payroll change!
With the resignation of Boris Johnson and the ongoing election of a new Prime Minister with announcements to be made … Continue reading Preparing for the 3rd National Insurance payroll change!
Legislation updates 2023 for payroll
Following the successful Legislation update for 2021 and then 2022 for payroll by PAYadvice.UK with 20 thousand hits and downloads … Continue reading Legislation updates 2023 for payroll
PAYE new variable payment plan
From 19th September 2022, in response to feedback, employers’ with PAYE will be able to setup and take advantage of … Continue reading PAYE new variable payment plan
August 2022 HMRC Employer Bulletin
HMRC have published their August 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE PAYE Settlement … Continue reading August 2022 HMRC Employer Bulletin
NI change 6th July 2022 – are you ready?
Increase in National Insurance thresholds On 23rd March 2022 in the Spring Statement 2022, the UK government announced an increase … Continue reading NI change 6th July 2022 – are you ready?
June 2022 HMRC Employer Bulletin
HMRC have published their June 2022 edition of the employers bulletin. It covers a multitude of topics. A primary focus … Continue reading June 2022 HMRC Employer Bulletin
HMRC urges customers to leave tax avoidance scheme promoted by London-based firm
HMRC names Peak PAYE Ltd as a tax avoidance promoter and urges individuals to withdraw from using it. This tax … Continue reading HMRC urges customers to leave tax avoidance scheme promoted by London-based firm
Umbrella company director banned
Best Employment Services provided umbrella payroll services and outsourced its operations to a network of Isle of Man companies, and … Continue reading Umbrella company director banned
April 2022 HMRC Employer Bulletin
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading April 2022 HMRC Employer Bulletin
Updated guidance on how tips, gratuities and service charges are taxed
April 2022, HMRC are publishing an update to the E24 guidance on tips, gratuities, service charges and troncs – in … Continue reading Updated guidance on how tips, gratuities and service charges are taxed
Take advantage of National Insurance relief when hiring veterans
Businesses hiring military veterans can save thousands of pounds in employee National Insurance contributions, thanks to a scheme launched by … Continue reading Take advantage of National Insurance relief when hiring veterans
Tax cut worth up to £1,000 for half a million small businesses starts
Tax cut worth up to £1,000 for eligible businesses announced by the Chancellor at the Spring Statement takes effect 6th … Continue reading Tax cut worth up to £1,000 for half a million small businesses starts
Health and Social Care Levy to raise billions for NHS and social care
From Wednesday 6th April 2022, the Health and Social Care Levy will begin to raise billions to tackle the Covid … Continue reading Health and Social Care Levy to raise billions for NHS and social care
Happy New (Tax) Year – 6th April 2022
Why does the UK tax year start on 6th April each year? Well, it used to be New Year’s Day! … Continue reading Happy New (Tax) Year – 6th April 2022
Check your Auto Enrolment Pension scheme
Do you operate a banded pension scheme using qualifying earning? Have you checked that the start and end points meet … Continue reading Check your Auto Enrolment Pension scheme
SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79
Nick Day is joined on The Payroll Podcast by Simon Parsons M.Sc FCIPPdip MBCS, Director UK Compliance Strategies at SD … Continue reading SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79
Spring Statement 2022
Dear PAYadvice.UK, The Chancellor made his annual Spring Statement speech today where he set out the Government’s tax plan to … Continue reading Spring Statement 2022
Employment allowance increased to £5,000
As part of the spring statement initiatives, the Chancellor, Rishi Sunak, has announced an increase to the Employment Allowance from … Continue reading Employment allowance increased to £5,000
Payroll surprise in spring statement
As part of the Spring Statement 2022 given on Wednesday 23rd March 2022, the government announced a change to National … Continue reading Payroll surprise in spring statement
April 2022 – New Tax Year resources
PAYadvice endeavours to keep you as up to date as possible with the latest and developing changes impacting payroll and … Continue reading April 2022 – New Tax Year resources
Health and Social Care – National Insurance contribution uplift
HMRC have issued the following communication to UK employers to assist informing employees of the reason for the increase in … Continue reading Health and Social Care – National Insurance contribution uplift
February 2022 HMRC Employer Bulletin
HMRC publishes their Employer Bulletin online 6 times a year, providing employers and agents with the latest information on topics … Continue reading February 2022 HMRC Employer Bulletin
HMRC issue new guidance to operate from 6th April 2022
By PSP (c)2019 HM Revenue and Customs has updated guidance and instructions in preparation to be operated from 6th April … Continue reading HMRC issue new guidance to operate from 6th April 2022
The 2022 annual report on the National Insurance Funds
Focus on the National Insurance Fund The Government Actuary has published the annual report on the National Insurance Fund (NIF) … Continue reading The 2022 annual report on the National Insurance Funds
HMRC December 2021 Employer Bulletin
HMRC have issued the December 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer … Continue reading HMRC December 2021 Employer Bulletin
Software Developers HMRC NI Guidance 2022/2023 EB5 (updated to reflect the Spring Statement 2022)
The HMRC Software Support Team (SDST) have issued the National Insurance Contributions guidance for software developers. 6th April 2022 - … Continue reading Software Developers HMRC NI Guidance 2022/2023 EB5 (updated to reflect the Spring Statement 2022)
Health and Social Care payslip message issued
On 7th September 2021, the government announced a new 1.25% Health and Social Care Levy to fund investment in the … Continue reading Health and Social Care payslip message issued
Legislation update 2022 for payroll
Following the successful Legislation update 2021 for payroll by PAYadvice.UK with 19,500 hits and downloads since its launch at the … Continue reading Legislation update 2022 for payroll
The year of two budgets! 2021 budget date set
The Chancellor has launched (7th September) Spending Review 2021 (SR21), which will conclude on 27th October 2021 alongside an Autumn … Continue reading The year of two budgets! 2021 budget date set
Health and Social Care levy rates – National Insurance
From April 2022 the government we will create a new, UK-wide, 1.25 per cent Health and Social Care Levy on … Continue reading Health and Social Care levy rates – National Insurance
New 1.25% Health and Social Care Levy – National Insurance and Dividends
Prime Minister pledges to tackle NHS Covid backlogs and cut waiting times with £36 billion for health and social care‘Responsible, … Continue reading New 1.25% Health and Social Care Levy – National Insurance and Dividends
Off-payroll (IR35) contracted out services
Off-payroll working rules (commonly known as IR35) changed on 6th April 2021. In efforts to overcome IR35 responsibilities some arrangements … Continue reading Off-payroll (IR35) contracted out services
Real Time Information internet submissions: 2022 to 2023 technical specifications published
HMRC have published the Real Time Information (RTI) Rules and Interface Management (RIM) artefacts and supporting technical specifications for software … Continue reading Real Time Information internet submissions: 2022 to 2023 technical specifications published
Freeports Employer NICs Relief (FENR)
HM Revenue & Customs Software Developers Support Team (SDST) has issued briefing notes for developers in relation to changes for … Continue reading Freeports Employer NICs Relief (FENR)
NICs Holiday for Employers of Veterans (NHEV)
HM Revenue & Customs Software Developers Support Team (SDST) has issued briefing notes for developers in relation to changes for … Continue reading NICs Holiday for Employers of Veterans (NHEV)
New format NINOs? No they’re Temporary Reference Numbers (TRNs) – do not use!
There have been a number of questions circulating about new format National Insurance Numbers identified as such on letters to … Continue reading New format NINOs? No they’re Temporary Reference Numbers (TRNs) – do not use!
Gender Recognition Certificate fee reduced
The Government has reduced the Gender Recognition Certificate fee to £5. The Government has delivered on its pledge to reduce … Continue reading Gender Recognition Certificate fee reduced
HMRC April 2021 Employer Bulletin
HMRC have issued the April 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer … Continue reading HMRC April 2021 Employer Bulletin
CA38/CA40/CA41/CA42/CA44 National Insurance contributions tables issued (at last)
For the second year running the HMRC have issued the National Insurance contributions tables very late on 6th April. Traditionally … Continue reading CA38/CA40/CA41/CA42/CA44 National Insurance contributions tables issued (at last)
IR35/Off-Payroll Working – Umbrellas and Agencies
This article is based on HMRC information ESM2390. What is an ‘umbrella company‘? There is no statutory definition of an … Continue reading IR35/Off-Payroll Working – Umbrellas and Agencies
IR35/Off-Payroll Working – Operating Payroll
This article is based on parts of the HMRC Employment Status Manual ESM10019. How does a Deemed Employer operate PAYE? … Continue reading IR35/Off-Payroll Working – Operating Payroll
Employ Veterans
From 6th April 2021, employers who hire former members of the UK regular armed forces will be able to claim … Continue reading Employ Veterans
Off-Payroll working (IR35) – Questions about compliance
Ahead of changes to the off-payroll working rules #IR35 on 6th April 2021, the HMRC answer some top questions about … Continue reading Off-Payroll working (IR35) – Questions about compliance
Isle of Man National Insurance for 2021-2022 confirmed – UAP withdrawn
On Wednesday 10th March the Isle of Man government published the confirmed National Insurance threshold value for the 2021/2022 tax … Continue reading Isle of Man National Insurance for 2021-2022 confirmed – UAP withdrawn
Payroll 2021/22: Employment Allowance and Apprenticeship Levy
HMRC Shipley by PSP HM Revenue and Customs Software Developers Support Team (SDST) have provided the following confirmation for the … Continue reading Payroll 2021/22: Employment Allowance and Apprenticeship Levy
Budget 2021 – Income tax and National Insurance contributions
The government will maintain the income tax Personal Allowance and higher rate threshold and National Insurance contributions Upper Earnings Limit … Continue reading Budget 2021 – Income tax and National Insurance contributions
HMRC issue the 2021/2022 further guidance
The HMRC have update their employer guidance CWG2, CWG5 and also the guide to gross-up where employer pay the tax … Continue reading HMRC issue the 2021/2022 further guidance
Isle of Man Budget 2021
No payroll surprises (yet) for the payroll changes from the Isle of Man Budget 2021 held Tuesday 16th February 2022. … Continue reading Isle of Man Budget 2021
National Insurance contributions relief for employers who hire veterans
At Spring Budget 2020, the Chancellor announced the introduction of a National Insurance holiday for employers that hire former members … Continue reading National Insurance contributions relief for employers who hire veterans
February 2021 Employer Bulletin published
HMRC have published their new format web delivered Employer Bulletin. It’s absolutely packed with important information which will aid payroll … Continue reading February 2021 Employer Bulletin published
6th April 2021 tax changes confirmed
Following the Scottish budget, the HMRC have confirmed the tax allowances, rates and thresholds for 2021/2022 across the UK, these … Continue reading 6th April 2021 tax changes confirmed
Employer Bulletin – UK transition edition
Dear @PAYadvice, Following the UK’s exit from Europe on 31 December 2020, we have published a UK Transition edition of … Continue reading Employer Bulletin – UK transition edition
Zero rate NI for Veterans – draft legislation
At Spring Budget last year, the government announced its intention to introduce a National Insurance Contributions (NICs) holiday for employers … Continue reading Zero rate NI for Veterans – draft legislation
Legislation Update 2021 for payroll
PAYadvice.UK have issued its 21.4 version of the PAYadvice Series Legislation Update 2021. This is a compilation of the confirmed … Continue reading Legislation Update 2021 for payroll
UK-EU future relationship agreement: social security coordination
Dear @PAYadvice, The UK has reached an agreement with the EU on its future relationship. The social security coordination provisions … Continue reading UK-EU future relationship agreement: social security coordination
Social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021
Check where you need to pay social security contributions from 1 January 2021, if you’re a worker from the EU, … Continue reading Social security contributions for workers coming to the UK from the EEA or Switzerland from 1 January 2021
National Insurance Contribution changes 2021/2022
The HMRC Software Developer Support Team (SDSTeam) have provided the following in relation to National Insurance Contributions (NICs) applicable from … Continue reading National Insurance Contribution changes 2021/2022
Employer reimbursed Coronavirus swab tests – Income tax exemption and National Insurance disregard
The Government is to introduce a temporary income tax exemption and National Insurance contributions (NICs) disregard, to ensure that employees … Continue reading Employer reimbursed Coronavirus swab tests – Income tax exemption and National Insurance disregard
Extension of the Coronavirus Job Retention Scheme and the Self-Employment Income Support Scheme
Dear @PAYadvice, In light of the increased restrictions needed to curb the coronavirus pandemic, the UK government is introducing additional … Continue reading Extension of the Coronavirus Job Retention Scheme and the Self-Employment Income Support Scheme
Job Support Scheme – Guidance Published (30th October 2020)
*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March … Continue reading Job Support Scheme – Guidance Published (30th October 2020)
Self Employment Income Support Grant – claim from 14th December 2020
The Self-Employment Income Support Scheme Grant Extension provides support in the form of two grants, each for three month periods … Continue reading Self Employment Income Support Grant – claim from 14th December 2020
Hire ex-military talent – The career transition partnership
Defence minister Johnny Mercer: “Every year, 14,000 people leave the military - people with incredible skills that can enhance your … Continue reading Hire ex-military talent – The career transition partnership
Prove your right to work in the UK
You do not need a National Insurance number to work in the United Kingdom. The government provide an online service … Continue reading Prove your right to work in the UK
Off-payroll workers – have you prepared?
With less than 6 months until new law comes into effect, has your business put in place plans to implement … Continue reading Off-payroll workers – have you prepared?
No National Insurance number? So what!
National Insurance Number delays The October 2020 HMRC bulletin provides additional guidance on National Insurance requirements.Due to COVID-19, the Department … Continue reading No National Insurance number? So what!