Articles and information in relation to UK Payroll for business, employers and employees.
If you provide payroll or PAYE services and communicate with HMRC on behalf of clients as part of your business, you may need to register under HMRC’s mandatory tax adviser registration requirements. The registration window for payroll agents opens on 18th November 2026. You do not need to register yet, but now is a good … Continue reading Mandatory tax adviser registration for payroll agents opens 18th November 2026
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
Screenshot The Government has today announced increases to minimum wage rates from April 2027. The National Living Wage (NLW), the minimum wage rate for all workers aged 21 and over, will rise by 3.9 per cent to £13.21. The minimum wage for 18-20 year olds will increase to £11.27. The rates for 16-17 year olds … Continue reading Budget 2026 – Low Pay Commission (LPC) recommendations take the National Living Wage to £13.21
Payroll compliance rarely comes down to one person. But when the rules change, the questions multiply, and the pressure is on, having the right answers matters. On the latest episode of Payroll Question Time, Steve Yardley is joined by Mathew Akrigg MCIPPdip MAAT, Jeni Morris - NMW Specialist, Karen Thomson ChFCIPP MSc FHEA Dip, P … Continue reading Payroll Question Time – Payroll Podcast
The Chancellor of the exchequer, John Healey, as part of ‘Everyday fixes to ease household costs’ as part of a package to tackle costs people face every day, supporting people who rely on their cars for work has announced an increase to the own car business use rates prior to his Autumn Budget 2026. Making … Continue reading Mileage rates increase for 3 million workers
If you, as an employer, provide any of the mandated benefits, including those offered via salary sacrifice or other Optional Remuneration Arrangements (OpRA) being: Company Cars including salary sacrifice cars Car fuel Company Vans Van fuel Medical benefits Then you need to start your Payrolling plans now. Does mandation affect those who have voluntarily payrolled … Continue reading Payrolling 2027 – it’s time to get ready
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
Half a million workers are set for a pay boost worth over £1,250 a year as nearly 17,000 employers are signed up to pay the real Living Wage, including IKEA, Uniqlo and Everton FC. One in seven UK employees works for a Living Wage Employer. This year marks the 25th anniversary of the Living Wage campaign, … Continue reading Real Living Wage increases to £14.10 in UK and £15.45 in London
The government has now confirmed that Employers will have the option to voluntarily except Globally Mobile Employees (GMEs) from mandatory payrolling from 6th April 2027. In these cases, employers may continue to use existing year-end reporting arrangements through forms P11D and P11D(b). HMRC indicate that this will be managed through a separate exception process. What are … Continue reading Payrolling 2027 – Globally Mobile Employees can be exempted
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
HMRC has opened the second phase of mandatory tax adviser registration, with eligible advisers required to register by 18th November 2026. Phase two of the new online registration requirement for tax advisers rolls out. Advisers with Self Assessment or Corporation Tax accounts, but without an agent services account (ASA), now need to register. Advisers who … Continue reading Second tax adviser registration window now open
The Department for Education has announced on 10th August 2026 the annual update to the repayment thresholds for Plan 1 Income Contingent Student Loans The repayment threshold for Plan 1 loans will rise to £28,005 from 6th April 2027 to 5th April 2028. What are the different student loan repayment plans? There are five student loan repayment plans for … Continue reading April 2027 Student Loan Plan 1 Repayment Threshold announced
Get ready for mandatory payrolling of benefits in kind (BiKs) For employers who offer any of the mandatory benefits: Cars and Fuel Medical benefits Vans and Fuel It is important that employers start planning on both the payroll implementation aspects and how they will obtain and apply the required benefit data from their benefit providers. … Continue reading Payrolling Benefits and registration
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
Who are the Fair Work Agency (FWA)? The Fair Work Agency (FWA) is the nations single enforcement body for major employment rights, launched on 7th April 2026. One of its opening priorities is policing and enforcement of National Minimum Wage (which also includes the Hational Kiving Wage). An area of concern are umbrella deductions and … Continue reading Minimum Wage Enforcement and Umbrella Deductions
The Prime Minister has launched the biggest transfer of power from Westminster in a generation, giving communities greater control over the decisions that shape jobs, transport, housing and public services in their area. Biggest transfer of power, funding and responsibility from Westminster in a generation Mayors to keep a share of income tax and business … Continue reading Prime Minister Burnham to hand mayors a share of income tax
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
