Articles and information in relation to UK Payroll for business, employers and employees.
Income Tax (England and Northern Ireland) Income tax rates and rate limits for Scottish taxpayers are set by the Scottish Parliament. The UK rates are reduced by 10p in £1 for Welsh taxpayers, and the Welsh rates of income tax are set by the Senedd and added to the UK rates. Income tax for England and Northern Ireland remain … Continue reading Budget 2026 – Tax and National Insurance – limited to no payroll change
As part of the Budget 2026 announcements, the government is increasing the van benefit charge and the car and van fuel benefit charges in line with the September 2026 Consumer Prices Index (CPI). The original announcement appears to have confused amounts between the different charges. PAYadvice.UK have reviewed and amended to what is more likely … Continue reading Budget 2026 / Payrolling 2027 – Annual Uprating of the Van Benefit Charge for 2027-2028 and the Car and Van Fuel Benefit Charges for 2027-2028
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The October 2026 edition of Employer Bulletin includes articles on: PAYE Payrolling … Continue reading Employer Bulletin: October 2026
Voluntary registration for non-mandatory payrolling of benefits in kind HMRC have confirmed that from November 2026, employers can register to voluntarily payroll non-mandated benefits for the 2027 to 2028 tax year, using the payrolling benefits and expenses online service. Class 1A applies to voluntary Payrolling From 6th April 2027, employers who voluntarily choose to payroll … Continue reading Payrolling 2027 – non-mandated benefit registration
The HMRC Software Developers Support team have provided some further detail for developers in relation to the BIK Class 1A National Insurance Contributions (NICs) rounding rules as part of the MPBiKs measure. These rounding rules will apply to all payrolled benefits in kind which attract Class 1A from 6th April 2027 and align with the existing Class … Continue reading Payrolling 2027 – BIK Class 1A calculation rounding
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2027 for payroll. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2026 changes, even to … Continue reading Legislation updates 2027 for payroll
Another piece of the mandatory payrolling changes is confirmed by the government: From 6th April 2027 the position on applying real time Class 1A calculation in year is to be applied to all benefits in kind that have been payrolled. April 2027 brings into play two different payrolled benefit treatments: Mandatory Payrolling (excepting globally mobile … Continue reading Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. The August edition of the Employer Bulletin brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The August 2026 edition of Employer Bulletin includes articles on: PAYE Tax … Continue reading Employer Bulletin: August 2026
The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the evening of Friday 31st July 2026. 31st July 2026 update: The default operation of mandatory payrolling Benefits in kind that come under mandatory payrolling from April 2027 have been listed. Reporting requirements The guidance has … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items
Employer National Insurance (NI) contributions should be cut for all workers under 25 to boost employment among the more than 1 million young people not in education, employment or training (NEET), MPs have said. In a new report, the Work and Pensions Committee welcoming early steps taken to prioritise work and training opportunities for 18 … Continue reading MPs push to cut employer’s National Insurance contributions for all under-25s
When the New Tax Year day 6th April 2026 arrived, so did a plethora of changes to taxation. For those who have Electric Cars through employer schemes, the company car tax is increasing by a third. A salary sacrifice car is, for taxation purposes, treated as a company car Whether provided as a normal company … Continue reading Electric Company Car Tax increased by a third from April 2026 and more increases for the future
The Chancellor has confirmed that the date of the Budget will be Wednesday 28 October 2026. In a video message, the Chancellor of the Exchequer, John Healey MP said: This government is working fast to restore hope and back Britain’s communities. In the past two weeks, we have begun to kickstart growth in every postcode. We … Continue reading Budget to move “power and money out of Westminster, and into every postcode
The legal requirement Most employees and workers are required to be issued with a payslip on or before each time they are paid. Whether called a payadvice, pay packet, pay statement or payslip, employers are legally required to provide them. The. payslips can be used as proof of earnings, tax paid and any pension contributions. … Continue reading Is your payslip missing?
It’s that time of year to get ready to pay the Class 1A 15% charge on benefits for the 2025/2026 tax year Class 1A on benefits is not currently part of the payroll operation of PAYE. The realtime payroll related Class 1A capabilities currently present relate only to termination payments and sporting testimonials. P11D(b) Employers … Continue reading Get ready to pay Class 1A for benefits
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The June 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: June 2026
The HM Revenue and Customs (HMRC) have confirmed a phased approach to the implementation of Payrolling for April 2027 and a further phase in April 2028. Originally it had been proposed to mandate the payrolling of all benefits in kind excepting accommodation and loans, from April 2026. This was then delayed until April 2027. This … Continue reading Payrolling Benefits April 2027 phasing (MPBiKs)
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The April 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: April 2026
Treasury Minister Chris Thomas MHK emphasised financial discipline and investment in services alongside a substantial rise in the personal allowance while unveiling his first Budget in Tynwald on Tuesday 17th February 2026. … Today I am pleased to announce an increase in the personal tax allowance from April of £2,250 so that individuals will start … Continue reading Isle of Man Budget 2026 changes tax, National Insurance and Minimum Wage
The February edition of the HMRC Employers Bulletin out lines the changes to Statutory Sick Pay which applies from 6th April 2026 and forms one of the measures from the Employment Right Act 2025. PAYadvice.UK has published a series of articles and resource pages (see below links) on the changes which are to soon come … Continue reading Statutory Sick Pay (SSP) changes — what employers need to know
Over 4.2 million HMRC app downloads in 2025. More than 136 million logins, a 20% increase on 2024. Older and retired people are the biggest growth area for app engagement. Millions more people are choosing to make managing their tax easier and simpler, with use of the HM Revenue and Customs (HMRC) app continuing to accelerate nationwide. … Continue reading HMRC app surge on those taking control of their tax
The HMRC have issued the RD1 Specification for employer substitute form P60 and e P60 for the tax year 2026 to 2027. In addition to changing the tax year, the reference to tax credits has been removed and reference to Pension Credit has been added. April 2026 sees the introduction of Statutory Parental Bereavement Pay … Continue reading 2026/2027 P60 & eP60 substitute adjustments
Revenue Jersey have confirmed various values that relate to payroll. They issued the following on Monday 15th December 2025. The minimum earnings threshold applicable from 1st January 2026 in relation to Class 1 are: And the Class 1 thresholds applicable from 1St January 2026: Part of Tax Year 2026/2027 resources PAYadvice.UK 17/12/2025
As part of the December 2025 Employer Bulletin, HMRC have shared information on promoted Salary Sacrifices Grocery Schemes. They confirm that they are neither approved or promoted by HMRC and are unlikely to qualify for the savings that the promoters indicate. There is no 8% employee NI saving. The following has been issued as part … Continue reading Grocery Salary Sacrifice! Buyer beware
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025
As a result of the Employment Rights Bill currently going through parliament and anticipated as something that will be passed, workers will receive the right to receive payment from their employers if shifts are cancelled, moved, or curtailed at short notice. As part of Budget 2025, the HMRC, In line with existing legislation relating to … Continue reading Tax on cancelled, moved or curtailed shifts
Payroll 2026-27: Allowances, Rates and Thresholds from April 2026 Dear PAYadvice.UK Following the Autumn Budget of 26 Ltd November 2025, we can confirm the following information for payroll 2026-27. Where details are not currently known, these are marked as TBA. We will provide a further update as soon as we can. We will also provide … Continue reading HMRC confirm most of the 2026/2027 values for software
As part of budget 2025, Rachel Reeves announced a freeze of National Insurance thresholds and rates until April 2031. Well not everything was frozen, it was after confirmed that the National Insurance Contributions (NICs) Lower Earnings Limit (LEL), the point where individual start accruing state benefit rights, would rise by +£4 to a new £129 … Continue reading Budget 2025 – National Insurance freeze!
What are umbrella companies? Umbrella companies are employment intermediaries that employ workers on behalf of agencies and end clients. Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. Some appear to be involved in tax avoidance However, too many are used to facilitate non-compliance including tax avoidance and … Continue reading Umbrellas — rules to tackle non-compliance
Extend employer National Insurance contributions veteran’s relief In April 2021, a National Insurance contributions (NICs) relief for employers that hire former members of the UK regular armed forces was introduced. This brought in an NIC category of ‘V’. The veteran’s relief was due to end on 5th April 2026 but the government have announced that it … Continue reading Budget 2025 – Veterans NIC relief extended
Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker. It is my understanding that the Office for Budget Responsibility’s Economic and Fiscal Outlook was released on their website before this statement. This is deeply disappointing and a serious error on their part. The Office for Budget Responsibility has … Continue reading Budget 2025 speech
As part of budget 2025, the Chancellor of the Exchequer Rachel Reeves has announced that earnings sacrificed for increased employer pension contributions will now be subject to National Insurance contributions. Any contributions over an annual £2,000 threshold will be subject to NIC from April 2029. So no immediate impact but significant change for employers to … Continue reading Budget 2025 – Pension Salary Sacrifice to be subject to National Insurance April 2029
Guidance for employers on making employees’ student loan and postgraduate loan deductions in different circumstances has been updated with a correction (21st October 2025). The change made: Information about what to do if an employee dies has been corrected. Student loan and postgraduate loan repayment guidance for employers Previously the guidance implied that student loan … Continue reading Student Loan deduction guidance corrected
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. Some of these topics have already been covered by PAYadvice.UK in articles and blogs and further articles and blogs may now additionally be published. The October edition of Employer Bulletin includes … Continue reading Employer Bulletin: October 2025
HMRC have added a practicing barrister, Setu Kamal, to the HMRC tax avoidance promoters list for the first time. Practising barrister added to GOV.UK tax avoidance promoter list for the first time HM Revenue and Customs (HMRC) finds senior legal professional designed four schemes that aimed to avoid Income Tax and National Insurance A practising … Continue reading HMRC name tax avoidance barrister
Since the introduction in April 2012, an employer who is within Real Time Information (RTI) had the ability to request, for up to 100 new employees only, a NINO Verification Request (NVR) via RTI to allow them to either verify a National Insurance Number (NINO), or to obtain a NINO for the Employee when it … Continue reading National Insurance Verification (NVR) withdrawn
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2026 for payroll. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2025 changes, even to … Continue reading Legislation updates 2026 for payroll
HMRC has secured a landmark victory at an Upper Tier Tribunal against Mini Umbrella Company (MUC) fraud. The judgement states that MUC’s fraud is valued at hundreds of millions per year, through abuse of the VAT Flat Rate Scheme and Employment Allowance. This tribunal decision is claimed to will help create fair competition for legitimate businesses, … Continue reading Mini Umbrella Company fraud tribunal win for HMRC
The government says it is committed to closing the tax gap and making the tax system fairer. Good and bad umbrella Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. ..too many are used to facilitate non-compliance However, too many are used to facilitate non-compliance including tax avoidance … Continue reading Non-compliant umbrellas to be tackled
The Electric Car Grant will make owning an electric car cheaper and easier for people across the UK. thirteen models from Nissan, Renault and Vauxhall now qualify for major discounts as part of the Electric Car Grant scheme drivers to save £1,500 on these latest electric cars, in addition to 4 Citroën models announced earlier … Continue reading Electric car prices slashed as grant scheme expands to 13 more models
National two-minute silence will be held at 12 noon on 15th August 2025 to honour the 80th anniversary of VJ Day Event at National Memorial Arboretum to honour VJ veterans will be broadcast live Red Arrows will join historic Spitfire and Hurricane aircraft for flypast over national VJ Day 80 commemorations Members of the public … Continue reading VJ Day two-minute silence – 15th August 2025 @12 noon
The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes to the data items on the Real Time Information (RTI) Employer Payment Submission (EPS), in relation to stake items now that the Employment Allowance is more generally available. Dear PAYadvice.UK, Please find below information regarding the Employment Allowance, … Continue reading Payroll 2026/2027 – removal of EPS ‘state aid’ items
HM Revenue and Customs (HMRC) Software Developers Support Team (SDST) have started to release change information that impacts payroll calculations from April 2026. This first area is the addition of undergraduate Student Loan Plan 5. The RTI instruction SL1 will start to indicate the use of Plan 5 in March 2026 in readiness for operating … Continue reading Payroll 2026/2027 – Student Loan Plan 5
In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and attitudes of employers towards using salary sacrifice arrangements for pensions. The research also explored whether hypothetical changes to tax reliefs (such as reform of NICs relief) on pension salary sacrifice arrangements may impact employers’ motivations and attitudes … Continue reading Salary sacrifice pension attitudes
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment Intermediaries mandating the … Continue reading June 2025 Employer Bulletin
When the hike in employers National,Insurance was announced and with some subsequent publications and also debate in the House of Commons and Lords, there were expressions of the NHS and potentially other social care groups being exempt from the National Insurance rise to 15%. some indicating that employers NICs would continue at 13.8% for some … Continue reading NHS not exempt from 15% employers NIC
Veterans across the UK will have easier access to essential care and support under a new VALOUR system Alongside the nations celebrating the anniversary of VE Day, the Government launched a new UK-wide veteran support system, called VALOUR. The VALOUR network is to deliver easier access to care and support with new regional networks connecting … Continue reading Veterans benefit from new UK-wide support – ‘VALOUR’
Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin). HM Revenue and Customs (HMRC) have updated its information on the taxation of cryptoassets. Check if you need to pay tax when you receive cryptoassets HMRC are reminding that any cryptoasset exchange tokens received from employment, or from … Continue reading Taxing Cryptoassets
With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers on their options with regards to pre-existing salary sacrifice arrangement where the operation of the sacrifice now takes the employees earnings for National Minimum Wage (NMW) below the employees associated hourly NMW rate. For those … Continue reading Can I change a Salary Sacrifice to a net deduction?
Freeport and Investment Zone special tax sites — employer National Insurance contributions relief guidance update From 6th April 2025, eligible employers operating in a designated special tax site who wish to claim the employer National Insurance contributions relief will be required to provide the workplace postcode for each eligible employee within the RTI (Real Time Information) Full … Continue reading Freeport and Investment Zones – report the postcode on FPS
Check if you need to amend your payroll for female employees who pay less National Insurance Married women’s and widows’ reduced rate of National Insurance HM Revenue and Customs (HMRC) as part of the April 2025 employer bulletin has provided reminders and further details to guidance to help employers check the eligibility of employees who … Continue reading NI letters B, E, I, T – gender and birth date matching (Married Women’s and Widows reduced rate)
Dear PAYadvice.UK HMRC have issued the April 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE new rates of the National Minimum Wage changes to company size thresholds for … Continue reading April 2025 Employer Bulletin
PAYadvice.UK sees a number of social posts and questions around the effective payroll dates when crossing from the 2024/2025 tax year into the new 2025/2026 tax year. Most recently have related to poor business planning by some employers on the impacts of National Insurance increases relating to work undertaken in March 2025 or earlier which … Continue reading Payroll dates – what affects what?
On 1st April 2025, minimum wage rates have increased. This short report from the Low Pay Commission looks at the impact of those changes and the change to National Insurance. Increases in all rates of the National Minimum Wage (NMW), including the National Living Wage (NLW), come into effect for pay periods starting on or … Continue reading The National Minimum Wage in 2025 – LPC
The HM Revenue and Customs have updated and issued its guidance on claiming the uplifted £10,500 employment allowance which can be offset against qualifying employers Secondary Class 1 Bational Insurance liabilities. For payment from 6th April 2025, employers saw the secondary NIC starting threshold drop to £5,000 and the secondary NIC rate increase to 15%. … Continue reading Employment allowance guides updated for April 2025
As the New Tax Year day 6th April 2025 arrives, so does a plethora of changes to taxation. For those who have Electric Cars through employer schemes, the company car tax is increasing by 50% today. Whether provided as a normal company car or via a car purchase scheme, EV scheme, Salary Sacrifice, or other … Continue reading Electric Company Car Tax increases +50%
With the increase to employers secondary National Insurance to 15% and the lowering of the Secondary Threshold to £5,000 per annum for all payments of wages and earnings from Sunday 6th April 2025, HM Revenue and Customs (HMRC) have published the revised National Insurance Contribution (NIC) tables to be operated. Payroll software will have been … Continue reading National Insurance Tables published for 2025/2026
UK Postcodes The UK postcode is a combination of between five and seven letters and numbers which define four different levels of geographic unit. It is part of a coding system created and used by the Royal Mail across the United Kingdom for sorting mail. The postcodes are an abbreviated form of address, which enable … Continue reading Payroll and the importance of postcodes
The Official Rate of Interest (ORI) from 6th April 2025 Where you provide loans to employees that exceed £10,000 during a tax year. If so then the individual has been provided with a benefit in kind (BIK) which is required to be reported on form P11D. Payrolling is planned to become an option for employers … Continue reading Loan benefit – rate increases to 3.75%
The 'Eligibility for Employment Allowance: further employer guidance' has been updated to include early years childcare providers. Early years childcare providers are entitled to claim the Employment Allowance if they are private businesses or charities. This includes local authority or central government funded institutions provided they have charitable status. If connected to others, then there … Continue reading Employment Allowance Guidance updated – early years childcare
The HM Revenue and Customs has published the latest estimates of the TAX GAP. The headline tax gap estimates are: the UK tax gap in 2022 to 2023 is estimated to be 4.8% of total theoretical tax liabilities, or £39.8 billion in absolute terms, which means HMRC collected 95.2% of all tax due there has been a long-term reduction … Continue reading Mind the Gap – Tax
Dear PAYadvice.UK Agent Update: Issue 129 is available now.Get the latest guidance and information including: the Official Rate of Interest Lifetime Allowance (LTA) abolition – lump sum reporting HMRC’s new campaign helps customers 'take the hassle out of their hustle' advanced electronic signatures for R40, P87, and Marriage Allowance transfer claim form (MATCF) print and post … Continue reading Issue 129 of Agent Update – March 2025
Thousands of veterans and their family members across the UK will have access to enhanced career support thanks to government plans to expand Op ASCEND. UK Government to expand career support for the armed forces community, ensuring support for all veterans, regardless of when they left service Careers advice service Op ASCEND offer to include … Continue reading Getting more veterans into meaningful jobs
Treasury Minister Dr Alex Allinson MHK presented his third Isle of Man Budget in Tynwald on Tuesday, 18th February 2025, outlining key measures to support working families, protect businesses, and drive government efficiency. Describing it as a Budget for 'stability, progress, and fairness,' the Minister said it reflects the needs of the community while laying … Continue reading Isle of Man Budget 2025 changes tax and National Insurance
HM Revenue and customs have started to issue guides, tables and documents in readiness for the new tax year starting 6th April 2925. Taxable Pay Tables Taxable pay tables manual method guidance for 2025 to 2026 has been added These tables are used to manually work out Income Tax on pay. CWG2: further guide to … Continue reading HMRC starts to issue new tax year 2025/2026 guides and documents
HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE end of year reporting employers PAYE and Construction Industry Scheme repayments basic PAYE Tools — new release … Continue reading February 2025 Employer Bulletin
Promotion of salary sacrifice grocery schemes With the recent cost of living challenges and measures to improve employee retention, a number of questionable arrangements are being promoted by a small number of providers with statements such as ‘no brainer’! One such scheme being actively pushed are grocery salary sacrifice schemes. One of the promoters misleadingly … Continue reading Salary sacrifice grocery schemes! Do they work?
Only two months left to boost State Pension by filling gaps in National Insurance records from 2006 onwards Since the launch of the digital service April2024, 37,000 people have topped up more than 68,000 years, worth £35 million Those wanting to maximise their State Pension by plugging gaps in their National Insurance record have contributed … Continue reading £35 million added to State Pension pots
HM Revenue and Customs have issued a notification to software developers on Tuesday 28th January 2025 of an increase compensation payment for statutory payments. Apparently HM Treasury had recently consulted on an area of Statutory Payment policy which will impact payroll software. Who they consulted with is not clear and any consideration of developer needs … Continue reading Statutory payment small employer compensation increase to 8.5%
HMRC’s 2024 review of its HMRC app: 2 million new users, 100 million sessions and £652 million in Self Assessment payments Download and access the HMRC app 24/7 to get personal tax information, National Insurance, and Child Benefit. 2024 has been the most successful year for the HMRC app to date, with 2 million more … Continue reading Two million new ‘appy users in 2024
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2025/2026 tax year. The RD1 guide gives information on how to design substitute forms P60, ‘End of Year Certificate’ which employers may use at the end of the tax year. It also includes information on how to adapt the substitute form … Continue reading 2025/2026 P60 design
HMRC have issued the December 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024 automatic enrolment … Continue reading December 2024 Employer Bulletin
Digital Veteran Card to give heroes swifter access to help and support available to them - from help with housing to employment and rail discounts. To be introduced in 2025, it will enable veterans to download their card instantly and be more convenient for smartphone users. Announcement comes for Remembrance weekend as the country comes … Continue reading Digital Veteran Card
If you're missing Home Responsibilities Protection (HRP) from your National Insurance record, it could be affecting your State Pension. Home Responsibilities Protection (HRP) was a scheme to help protect parents’ and carers’ State Pension eligibility. National Insurance credits replaced HRP in 2010. Those who qualified would have received HRP automatically if between 6 April 1978 and 5 April 2010 … Continue reading Home Responsibility Protection – Don’t miss out
As part of the Autumn Budget 2024 announcements, the government has confirmed that it is extending the employer NICs relief for employers hiring qualifying veterans for a further year from 6th April 2025 until 5th April 2026. NI letter V to continue for a further year This means that businesses will continue to pay no … Continue reading Veterans employer NI relief extended
HMRC have issued an update to guide E24 on 1st November 2024 in relation to the operation of a Tronc for the distribution of tips. New requirement now apply to ensure that. Tips are received by the workers and not retained by the employing business. Section 6 of the E24 guidance has been updated to … Continue reading Tips, gratuities and service charges – Troncs
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her Autumn Budget speech and set out the government’s fiscal plans. This [communication] provides you with information on the key measures announced in the Autumn Budget 2024 that will be relevant to you as an agent. Tax related … Continue reading Autumn Budget 2024 – HMRC
As part of the Autumn Budget 2024 information, the government have confirmed that from April 2026, it will be mandatory to payroll all benefits in kind except for: employment related loans and accommodation Payrolling for these two benefits will be introduced on a voluntary basis, also from April 2026, and the government will set out the … Continue reading Payrolling of benefits mandated – April 2026
The HMRC SDST has issued the following confirmation information to the software developer community on the changes to National Insurance which apply from 6th April 2025. On 30 October, the Government announced changes to the National Insurance contributions (NICs) Secondary Threshold, Secondary Class 1 rate, an increase in Employment Allowance (EA), and the removal of … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th April 2025 with: The introduction of a lowered Secondary Threshold reduced from the current £175 per week to around £96 Per week. An increase in the employers National Insurance contribution rate from the current 13.8% … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
“The £3 fare cap will keep bus travel affordable”. single bus fares to be capped at £3 until the end of 2025, ensuring services remain affordable and supporting travel in rural areas and towns fare cap extension comes on top of nearly £925 million invested to deliver high quality services and protect vital bus routes … Continue reading Bus fares cap increasing to £3
Dear PAYadvice.UK, Agent Update: issue 124 is available now. Get the latest guidance and information including:•helping us protect workers from getting caught out by tax avoidance•updates to the Trust Registration Service (TRS) guidance•changes to the Agent Dedicated Line•less than 6 months left to fill in National Insurance gaps to 2006•evidence required to claim PAYE (P87) employment … Continue reading Issue 124 of Agent Update – October 2024
6 months to the finish line PAYadvice.UK has been asked to share the following information by HMRC. [Qualifying Individuals] have until 5th April 2025 to fill gaps in their National Insurance records for all years from 6th April 2006 to 5th April 2018, which could boost their State Pension if eligible. After the deadline, [those … Continue reading 6 months left to fill in National Insurance gaps to 2006
Issued Wednesday 25th September 2024 Dear PAYadvice.UK, I am pleased to advise that the 2025-26 RTI technical pack for internet submissions is now available on GOV.UK at Real Time Information support for software developers. Software Developer Support Team HMRC CDIO EPS | Enterprise Integration Services So what are the changes? The changes for the April 2025 tax … Continue reading PAYE RTI 2025-2026: technical pack published
Thousands of people missing Home Responsibilities Protection on their National Insurance record could boost their State Pension HM Revenue and Customs (HMRC) is urging tens of thousands of people to check if they are eligible to boost their State Pension. Some parents who claimed Child benefit before 2000 are missing out on State Pension … Continue reading Check you’re not missing State Pension payments
HMRC clarifies some common myths about Self Assessment tax returns. Anyone who needs to complete a Self Assessment tax return for the first time to cover the 2023 to 2024 tax year, should tell HM Revenue and Customs (HMRC) by 5th October 2024. HMRC say there are plenty of myths about who needs to file … Continue reading Need to register for Self Assessment? Top 5 myths – debunked
The HMRC Software Developers Support Team (SDST) have issued an update on the RTI changes for April 2025. The following is a brief summary based on the information issued: Statutory Neonatal Care Pay (SNCP) As indicated on 3rd June 2024, to support SNCP there will be one new data item in the Full Payment Submission … Continue reading April 2025 RTI changes latest
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2025 for payroll. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2024 changes, even to … Continue reading Legislation updates 2025 for payroll
As part of Chancellors statement on public spending inheritance, Rachel Reeves announced the Autumn budget date. I am announcing today that I will hold a Budget on October 30th alongside a full economic and fiscal forecast from the Office for Budget Responsibility. She went on to state that ‘I have to tell the House that … Continue reading Budget set for 30th October 2024
HM Revenue and Customs (HMRC) have increased the number of named tax avoidance schemes, promoters, enablers and suppliers, update 18th July 2024. New additions: B2BTradecard Ltd New Mill Resourcing Ltd Umbrella Zone Limited If you are involved in any of the tax avoidance scheme contact HMRC as soon as possible. There is more information about how to do … Continue reading More names added to the tax avoidance list!
HMRC have reminded employers as part of the July 2024 employer bulletin, the Real Time Information (RTI) setting required and some of the practical operation requirements as they relate to off-payroll workers. PAYadvice resources on IR35 can be found at: PAYadvice resources - Off-Payroll workers – IR35 – Deemed Employees Operating payroll: Real Time Information … Continue reading RTI and off-payroll working (IR35) reminder
HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.the next edition will be published in August 2024. In this edition of the Employer Bulletin there are important updates and information on: PAYE tax calculation repayments PAYE Settlement Agreement calculations 2023 … Continue reading July 2024 Employer bulletin
So with a new change of government, we see a whole group of new government ministers and welcome many new MPs to the house of commons. Consequently, HMRC has prepared a guide to give advice for these new (and any prior) MPs and Ministers about their personal tax and National Insurance contributions (NICs). A new … Continue reading New HMRC guidance for MPs
With the Labour party winning with a significant majority and forming a new UK government, changes to employment and payroll law will be easier than experienced by prior governments. Tax and NICs Whilst there is an aim for stabilising the UK economy, Labour promised to not increase existing PAYE income tax rate or National Insurance. … Continue reading Labour win – payroll and HR impacts
If you are looking after a child under 12 whilst their patent (or main cater) is working you may be entitled to receive NI credits if you are a grandparent, or other family member. These credits have been available since April 2011. If you qualify you must make an application to receive the NI credits. … Continue reading Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits
With A level students planning their next steps in life, those starting university in September can ‘tap the app’ to get National Insurance and tax information they need to complete their student finance applications, HM Revenue and Customs (HMRC) has said. Those applying for a student loan for the 2024 to 2025 academic year are … Continue reading Applying for a Student loan – get your NINO
Millions of workers checking payslips will have seen reductions in National Insurance contributions (NICs) As the economy turns a corner, the government is claiming to reward hard work, with over £900 a year boost for typical worker They state it is another step in ‘long-term ambition to end unfair double tax on work’ There are … Continue reading National Insurance cut is live
Almost 100,000 workplace training places have been delivered in the past year for jobseekers, beating the Government’s 80,000 annual target, new data has revealed. Record number of workplace training places have been delivered helping boost jobseeker skills and the economy Significant milestone hit as Prime Minister sets out welfare reforms to jumpstart UK labour market … Continue reading Nearly 100,000 workplace training delivered
The government has announced that it intends to bring forward a legislative change to mandate employers operating in a Freeport or Investment Zone special tax site to provide their employee’s workplace postcode to HMRC if they are claiming the relevant secondary Class 1 National Insurance contributions (NICs) relief through their payroll, in due course. The relief is … Continue reading Mandating postcode provision for Freeports and Investment Zones – April 2025
Prime Minister meets veterans, businesses and charities to launch a dedicated employment support service. Prime Minister meets veterans, businesses and charities to launch a dedicated employment support service New funding will support veterans into high-skilled high-paid jobs The Government commits to making the UK the best place in the world to be a veteran The … Continue reading ‘OP PROSPER’ boosts veterans’ employment
29 million workers receive largest National Insurance cut A £900 a year boost for typical worker Part of the governments long-term ambition to end ‘unfair double tax’ on work According to the government, 29 million Brits will see their hard work rewarded from 6th April 2024 as National Insurance cuts come into full force. Since … Continue reading National Insurance cut for 29 million arrives
