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: National Insurance
Isle of Man Budget 2026 changes tax, National Insurance and Minimum Wage
Treasury Minister Chris Thomas MHK emphasised financial discipline and investment in services alongside a substantial rise in the personal allowance … Continue reading Isle of Man Budget 2026 changes tax, National Insurance and Minimum Wage
Statutory Sick Pay (SSP) changes — what employers need to know
The February edition of the HMRC Employers Bulletin out lines the changes to Statutory Sick Pay which applies from 6th … Continue reading Statutory Sick Pay (SSP) changes — what employers need to know
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
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
Jersey: 2026 Minimum wage and Contribution Limits
Revenue Jersey have confirmed various values that relate to payroll. They issued the following on Monday 15th December 2025. The … Continue reading Jersey: 2026 Minimum wage and Contribution Limits
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
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 – 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!
Umbrellas — rules to tackle non-compliance
What are umbrella companies? Umbrella companies are employment intermediaries that employ workers on behalf of agencies and end clients. Many … Continue reading Umbrellas — rules to tackle non-compliance
Budget 2025 – Veterans NIC relief extended
Extend employer National Insurance contributions veteran’s relief In April 2021, a National Insurance contributions (NICs) relief for employers that hire … Continue reading Budget 2025 – Veterans NIC relief extended
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
Budget 2025 – Pension Salary Sacrifice to be subject to National Insurance April 2029
As part of budget 2025, the Chancellor of the Exchequer Rachel Reeves has announced that earnings sacrificed for increased employer … Continue reading Budget 2025 – Pension Salary Sacrifice to be subject to National Insurance April 2029
Student Loan deduction guidance corrected
Guidance for employers on making employees’ student loan and postgraduate loan deductions in different circumstances has been updated with a … Continue reading Student Loan deduction guidance corrected
Employer Bulletin: October 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: October 2025
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
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
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
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
Electric car prices slashed as grant scheme expands to 13 more models
The Electric Car Grant will make owning an electric car cheaper and easier for people across the UK. thirteen models … Continue reading Electric car prices slashed as grant scheme expands to 13 more models
VJ Day two-minute silence – 15th August 2025 @12 noon
National two-minute silence will be held at 12 noon on 15th August 2025 to honour the 80th anniversary of VJ … Continue reading VJ Day two-minute silence – 15th August 2025 @12 noon
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 – 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
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
NHS not exempt from 15% employers NIC
When the hike in employers National,Insurance was announced and with some subsequent publications and also debate in the House of … Continue reading NHS not exempt from 15% employers NIC
Veterans benefit from new UK-wide support – ‘VALOUR’
Veterans across the UK will have easier access to essential care and support under a new VALOUR system Alongside the … Continue reading Veterans benefit from new UK-wide support – ‘VALOUR’
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
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?
Freeport and Investment Zones – report the postcode on FPS
Freeport and Investment Zone special tax sites — employer National Insurance contributions relief guidance update From 6th April 2025, eligible … Continue reading Freeport and Investment Zones – report the postcode on FPS
NI letters B, E, I, T – gender and birth date matching (Married Women’s and Widows reduced rate)
Check if you need to amend your payroll for female employees who pay less National Insurance Married women’s and widows’ … Continue reading NI letters B, E, I, T – gender and birth date matching (Married Women’s and Widows reduced rate)
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?
The National Minimum Wage in 2025 – LPC
On 1st April 2025, minimum wage rates have increased. This short report from the Low Pay Commission looks at the … Continue reading The National Minimum Wage in 2025 – LPC
Employment allowance guides updated for April 2025
The HM Revenue and Customs have updated and issued its guidance on claiming the uplifted £10,500 employment allowance which can … Continue reading Employment allowance guides updated for April 2025
Electric Company Car Tax increases +50%
As the New Tax Year day 6th April 2025 arrives, so does a plethora of changes to taxation. For those … Continue reading Electric Company Car Tax increases +50%
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
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
Loan benefit – rate increases to 3.75%
The Official Rate of Interest (ORI) from 6th April 2025 Where you provide loans to employees that exceed £10,000 during … Continue reading Loan benefit – rate increases to 3.75%
Employment Allowance Guidance updated – early years childcare
The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers. Early years childcare … Continue reading Employment Allowance Guidance updated – early years childcare
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
Issue 129 of Agent Update – March 2025
Dear PAYadvice.UK Agent Update: Issue 129 is available now.Get the latest guidance and information including: the Official Rate of Interest Lifetime … Continue reading Issue 129 of Agent Update – March 2025
Getting more veterans into meaningful jobs
Thousands of veterans and their family members across the UK will have access to enhanced career support thanks to government … Continue reading Getting more veterans into meaningful jobs
Isle of Man Budget 2025 changes tax and National Insurance
Treasury Minister Dr Alex Allinson MHK presented his third Isle of Man Budget in Tynwald on Tuesday, 18th February 2025, … Continue reading Isle of Man Budget 2025 changes tax and National Insurance
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
Salary sacrifice grocery schemes! Do they work?
Promotion of salary sacrifice grocery schemes With the recent cost of living challenges and measures to improve employee retention, a … Continue reading Salary sacrifice grocery schemes! Do they work?
£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%
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
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
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
Digital Veteran Card
Digital Veteran Card to give heroes swifter access to help and support available to them - from help with housing … Continue reading Digital Veteran Card
Home Responsibility Protection – Don’t miss out
If you're missing Home Responsibilities Protection (HRP) from your National Insurance record, it could be affecting your State Pension. Home … Continue reading Home Responsibility Protection – Don’t miss out
Veterans employer NI relief extended
As part of the Autumn Budget 2024 announcements, the government has confirmed that it is extending the employer NICs relief … Continue reading Veterans employer NI relief extended
Tips, gratuities and service charges – Troncs
HMRC have issued an update to guide E24 on 1st November 2024 in relation to the operation of a Tronc … Continue reading Tips, gratuities and service charges – Troncs
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
Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
The HMRC SDST has issued the following confirmation information to the software developer community on the changes to National Insurance … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
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
Bus fares cap increasing to £3
“The £3 fare cap will keep bus travel affordable”. single bus fares to be capped at £3 until the end … Continue reading Bus fares cap increasing to £3
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
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
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
Need to register for Self Assessment? Top 5 myths – debunked
HMRC clarifies some common myths about Self Assessment tax returns. Anyone who needs to complete a Self Assessment tax return … Continue reading Need to register for Self Assessment? Top 5 myths – debunked
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
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
Budget set for 30th October 2024
As part of Chancellors statement on public spending inheritance, Rachel Reeves announced the Autumn budget date. I am announcing today … Continue reading Budget set for 30th October 2024
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!
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
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
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
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
Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits
If you are looking after a child under 12 whilst their patent (or main cater) is working you may be … Continue reading Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits
Applying for a Student loan – get your NINO
With A level students planning their next steps in life, those starting university in September can ‘tap the app’ to … Continue reading Applying for a Student loan – get your NINO
National Insurance cut is live
Millions of workers checking payslips will have seen reductions in National Insurance contributions (NICs) As the economy turns a corner, … Continue reading National Insurance cut is live
Nearly 100,000 workplace training delivered
Almost 100,000 workplace training places have been delivered in the past year for jobseekers, beating the Government’s 80,000 annual target, … Continue reading Nearly 100,000 workplace training delivered
Mandating postcode provision for Freeports and Investment Zones – April 2025
The government has announced that it intends to bring forward a legislative change to mandate employers operating in a Freeport … Continue reading Mandating postcode provision for Freeports and Investment Zones – April 2025
‘OP PROSPER’ boosts veterans’ employment
Prime Minister meets veterans, businesses and charities to launch a dedicated employment support service. Prime Minister meets veterans, businesses and … Continue reading ‘OP PROSPER’ boosts veterans’ employment
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
VAT threshold raised and rates frozen in boost for small business
28,000 small businesses freed from paying VAT, encouraging them to invest and grow as the threshold is raised from £85,000 … Continue reading VAT threshold raised and rates frozen in boost for small business
Household cash boost
Thousands of households across the UK are set to be around £3,850 better off as a raft of economic policies … Continue reading Household cash boost
March 2024 Employer Bulletin
HMRC have issued the March 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading March 2024 Employer Bulletin
£900,000 penalty for promoter of tax avoidance scheme
A tax avoidance promoter whose schemes were used by locum doctors and nurses faces a £900,000 penalty for failing to … Continue reading £900,000 penalty for promoter of tax avoidance scheme
What’s going on with Directors National Insurance
So here we are again, the end of another UK tax year! At PAYadvice.UK we are seeing a high number … Continue reading What’s going on with Directors National Insurance
Spring Budget 2024 speech
Spring Budget 2024 speech as delivered by Chancellor Jeremy Hunt. Madam Deputy Speaker… As we mourn the tragic loss of … Continue reading Spring Budget 2024 speech
HMRC – Spring Budget 2024
The following information has been issued by HMRC following the government spring budget held on Wednesday 6th March 2024. Dear … Continue reading HMRC – Spring Budget 2024
April 2024 changes to NICs
The HMRC Software Developer Support Team have issued the following to developers in relation to the 2 percentage point cut … Continue reading April 2024 changes to NICs
Budget 2024 – Payroll impacts etc.
The budget 2024, Wednesday 6th March 2024, announced a number of changes , some of which impact payroll software, service … Continue reading Budget 2024 – Payroll impacts etc.
Isle of Man budget 2024 changes
Sustainable finances and long-term stability were the key themes when Treasury Minister Dr Alex Allinson MHK unveiled his second Budget … Continue reading Isle of Man budget 2024 changes
Compulsory Payrolling of benefits on the table for April 2026
"to make the tax system simpler and fairer" The government announced Tuesday 16th January 2024 as part of a package … Continue reading Compulsory Payrolling of benefits on the table for April 2026
How much NICs will you save?
Want to know how much the reduction in National Insurance could save you & your friends & family? The government … Continue reading How much NICs will you save?
6th Jan 2024 NI cuts – are you ready
At the Autumn Statement 2023 held on 22nd November, a 2% cut in the standard rate of National Insurance was … Continue reading 6th Jan 2024 NI cuts – are you ready
HM Armed Forces Veteran Card launches in the New Year
The Ministry of Defence working with the Office for Veterans’ Affairs and Government Digital Services has develop a new digital … Continue reading HM Armed Forces Veteran Card launches in the New Year
National Insurance change for directors – are you ready
As a result of the Autumn Statement reduction in NIC standard rates by 2% from 12% to 10%, employees will … Continue reading National Insurance change for directors – are you ready
2024/2025 P60 design
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2024/2025 tax year. The RD1 guide … Continue reading 2024/2025 P60 design