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
Category: National Insurance
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!
Job Support Scheme expanded to firms required to close due to Covid Restrictions
The government’s Job Support Scheme (JSS) is expanded to protect jobs and support businesses required to close their doors as … Continue reading Job Support Scheme expanded to firms required to close due to Covid Restrictions
Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits
MM&R by PSP(c)2020 You may be entitled to receive NI credits if you are a grandparent, or other family member, … Continue reading Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits
Consultation launched: National Insurance Contributions holiday for employers that hire former members of the armed forces
The government is seeking views from employers of veterans, software providers and accountants about a National Insurance Contributions (NICs) holiday … Continue reading Consultation launched: National Insurance Contributions holiday for employers that hire former members of the armed forces
Need your National Insurance Number? Get the free HMRC App.
Quickly find and print your National Insurance number using the HMRC App. What you can do with the HMRC app … Continue reading Need your National Insurance Number? Get the free HMRC App.
HMRC clarify National Insurance Number requirement for Coronavirus Job Retention Scheme Grant Claim
HMRC have issued the following with regards to Furlough employees where the employer has not been provided with a NINO. … Continue reading HMRC clarify National Insurance Number requirement for Coronavirus Job Retention Scheme Grant Claim
CWG2 corrected – 21st April 2020
https://www.gov.uk/government/publications/cwg2-further-guide-to-paye-and-national-insurance-contributions/2020-to-2021employer-further-guide-to-paye-and-national-insurance-contributions The HMRC have updated the CWG2 Employer guide to reflects some errors corrections. One area was section 3.1.5 Whilst … Continue reading CWG2 corrected – 21st April 2020
National Insurance 2020/2021
The following are National Insurance calculation resources for 2020/2021 tax year. Rates and threshold CA38(2020) PAYadvice.UK 17/4/2020
Furlough : benefits and salary sacrifice #COVID19 #coronavirus
Letter box, HM Treasury, by P Simon Parsons With employees being placed into furlough, there is much confusion and misunderstanding … Continue reading Furlough : benefits and salary sacrifice #COVID19 #coronavirus
Claim It – how much? – #coronavirus Job Retention Scheme
How much CJRS grant can an employer claim? Employers can claim: 80% of your employees’ wages (even for employee’s on … Continue reading Claim It – how much? – #coronavirus Job Retention Scheme
HMRC have change the #COVID19 #coronavirus helpline if you are struggling to pay tax 08000 241222
Coronavirus helpline If you are a business and struggling as a result of COVID-19 to pay over tax and NICs, … Continue reading HMRC have change the #COVID19 #coronavirus helpline if you are struggling to pay tax 08000 241222
Homeworkers tax and NI free allowance increase from 6th April 2020
Working from home? Where an employer chooses to pay an allowance for their workers who are working at home under … Continue reading Homeworkers tax and NI free allowance increase from 6th April 2020
National Insurance Holiday for employers of veterans from April 2021
One of the new measures announced in the budget was the introduction for a National Insurance holiday for employers that … Continue reading National Insurance Holiday for employers of veterans from April 2021
Budget 2020 – the payroll highlights!
‘This budget gets it done’ Base rate cut Bank of England cuts base rate to 0.25% #coronavirus #COVID19 SSP measures … Continue reading Budget 2020 – the payroll highlights!
£4,000 Employment Allowance change to be announced in the Budget
The Chancellor of the Exchequer is predicted to announce further changes to the Employment Allowance. A cut in the ‘job … Continue reading £4,000 Employment Allowance change to be announced in the Budget
Government Budget set for 11th March 2020
Sajid Javid confirms next Budget will be held on Wednesday 11 March 2020. The Chancellor of the Exchequer, Sajid Javid, … Continue reading Government Budget set for 11th March 2020
December 2019 Queens Speech – reaffirms NIC and NLW proposals
The Queens gracious speech on 19th December 2019 set out the new government proposals. Some are relevant to payroll and … Continue reading December 2019 Queens Speech – reaffirms NIC and NLW proposals
April 2020 changes for Termination Payments – Real time Class 1A
Originally planned for introduction in April 2018, due to delays in obtaining parliamentary approval, the changes have been deferred until … Continue reading April 2020 changes for Termination Payments – Real time Class 1A
















































