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

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 – Help to prevent payroll errors and PAYE RTI disputed charges — GfC22

HMRC provide new guidance on errors HMRC have issued new promotional information on help to prevent RTI errors on HMRC systems. Although they state it as ‘Help to prevent payroll errors’, often there are no errors in the payroll yet the employers account at HMRC does not balance leading to what may be termed a … Continue reading HMRC – Help to prevent payroll errors and PAYE RTI disputed charges — GfC22 →

Employer Bulletin: October 2026

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 →

Christmas 2026 and New Year 2027 – when are the Bank Holidays and what about paying early?

For the third year running, Christmas Day and New Year’s Day don’t fall on weekends, however, Boxing Day is a Saturday and so the following Monday becomes a substitute day. And for Scotland the extended New Year celebrations which normally include the 2nd January which for 2027 is also a Saturday creating a substitute Bank … Continue reading Christmas 2026 and New Year 2027 – when are the Bank Holidays and what about paying early? →

Payrolling 2027 – Class 1A to apply to both mandatory and voluntary items

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 →

Employer Bulletin: August 2026

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 →

Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items

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 →

Get ready to pay Class 1A for benefits

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 →

Pension tax relief – still getting it wrong

As part of the HMRC June 2026 Employer Bulletin, there is an article that highlights that the Low Incomes Tax Reform Group (LITRG) made HMRC aware of an error in the August 2023 issue of the employer bulletin and a corrected reissued article. Tax relief on employee contributions to registered pension schemes The text below is based on a replacement for … Continue reading Pension tax relief – still getting it wrong →

Employer Bulletin: June 2026

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 →

Payrolling Benefits April 2027 phasing (MPBiKs)

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) →

Get ready for your 2027 (MPBiKs) Payrolling project

HMRC have indicated that benefits in kind must be payrolled from April 2027. This is being referred to as Mandatory Payrolling Benefits in Kind (MPBiKs). They had already issued two sets of draft documents with more information issued on Monday 15th June 2026 proposing a new phased approach for April 2027 and a further phase … Continue reading Get ready for your 2027 (MPBiKs) Payrolling project →

RTI submission problems — incorrect handling of payroll ID

As part of the HMRC April 2026 Employers Bulletin, the HMRC are again blaming employers for problems with the HMRC RTI system. Employers create duplicate employments! They state that: Employers continue to create duplicate employments when a payroll ID is changed but the payroll ID change indicator is not used. This typically occurs when the … Continue reading RTI submission problems — incorrect handling of payroll ID →

Employer Bulletin: April 2026

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 →

Employer Bulletin: February 2026

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 February 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: February 2026 →

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 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 →

HMRC impacted by Amazon internet problems

(c)2025 PAYadvice Ltd HM Revenue and Customs have shared that they are aware that users of their web and app services have been having problems accessing online services. This is due as part of global issues affecting Amazon Web Services. HMRC are now pleased to confirm that the earlier global outage affecting Amazon Web Services … Continue reading HMRC impacted by Amazon internet problems →

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, 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 →

Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?

For the third year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute days. However, Scotland has a substitute day for St Andrews. England and Wales So when are the Christmas and New Year Bank holidays? For England Wales and Northern Ireland matches: Scotland In Scotland there are … Continue reading Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early? →

Employers PAYE disputed charge process changed

As part of the August 2025 Employer Bulletin, HMRC have confirmed changes to the raising of charge resolution cases, now referred to as Disputed Charges. From 31st July 2025, employers are able to report a PAYE dispute to HMRC using a new online form. Report a dispute online This is accessed at get help to … Continue reading Employers PAYE disputed charge process changed →

Employer Bulletin: August 2025

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 August edition of Employer Bulletin includes … Continue reading Employer Bulletin: August 2025 →

HMRC disputed charges

As part of the June 2025 Employers Bulletin, HM Revenue and Customs (HMRC) shared an update on raising ‘disputed charges’. The name does not bode well with an implied fight with the nations tax collector, for that reason HMRC had perviously changed the name to ‘Charge Resolution’ as that was more aligned to the reality … Continue reading HMRC disputed charges →

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 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 →

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 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 →

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 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 →

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’ 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) →

When NET is not what you think!

What should be one of the most simplest terms in use turns out to be one of the most complicated. Much of the confusion is a result of whose point of view! For what should have such a simple meaning, HM Revenue and Customs (HMRC) have such a different and varying use of the term. … Continue reading When NET is not what you think! →

Earnings and employment to February 2025

Monthly estimates of payrolled employees and their pay from HM Revenue and Customs’ (HMRC’s) Pay As You Earn (PAYE) Real Time Information (RTI) data. Early estimates for February 2025 indicate that the number of payrolled employees broadly stayed the same compared with February 2024, at 30.4 million; a small rise of 0.2% or 67,000 employees. … Continue reading Earnings and employment to February 2025 →

RTI Hours reporting 2026 proposal withdrawn

Software developers have been contacted on Tuesday 28th January 2025 to inform them that Employers will no longer be required to provide more detailed employee hours data through Pay As You Earn (PAYE) Real Time Information (RTI) returns from April 2026 as previously proposed. The government says it has listened to feedback and acknowledges the … Continue reading RTI Hours reporting 2026 proposal withdrawn →

Company Car Tax goes up – April 2025

As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed a +1% rise from 6th April 2025. For those with Electronic Vehicles (even via salary sacrifice schemes), the company car tax (yes it is a company provided car even via a lease company) applicable rises … Continue reading Company Car Tax goes up – April 2025 →

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 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 →

Data capture of business tax identifiers on RTI FPS

As part of the October 2024 employer bulletin, HMRC are reminding employers of RTI data items to report in relation to business tax identifiers. Many employers have struggled to appropriately identify the correct values to be reported via payroll. Improving data capture of business tax identifiers on the RTI Full Payment Submissions The HMRC Unique Customer … Continue reading Data capture of business tax identifiers on RTI FPS →

My HMRC account does not balance – PAYE charge queries

As part of the October 2024 Employer Bulletin, the HMRC has provided information for employers where they may have a PAYE charge query. PAYadvice offers additional comments to aid clarification and guide employers on options for resolution. Although HMRC often blames the employer or their payroll for errors on employer PAYE accounts, there is a … Continue reading My HMRC account does not balance – PAYE charge queries →

Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?

For the second year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute days. So when are the Christmas and New Year Bank holidays? For England Wales and Northern Ireland matches: In Scotland there are variations and an alternate day applies for St Andrew’s day which would normally … Continue reading Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early? →

October 2024 Employer Bulletin

HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. Introduction In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE introduction of a new statutory allowance from April 2025 — Statutory Neonatal Care Pay … Continue reading October 2024 Employer Bulletin →

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 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 →

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 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 →

RTI FPS reporting salary advances relaxation

Do you operate salary advance schemes for your employees either directly or through an Earned Wage Access provider? As part of the HMRC July 2024 Employer Bulletin, they have published an article that relates to salary advance arrangements between an employer and an employee and revised RTI FPS obligations. These schemes (sometimes also referred to … Continue reading RTI FPS reporting salary advances relaxation →

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 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 →

End of Tax Year Adjustments – EYU bill no more

Earlier Year Updates (EYU) were introduced in April 2014 to be used by employers to correct employee reported data for prior Full Payment Submission (FPS). An FPS would not be accepted late by HM Revenue and Customs (HMRC) following 19th April. Any further changes were then required (and not before), to be made by EYU. … Continue reading End of Tax Year Adjustments – EYU bill no more →

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 of directors National Insurance Contributions questions and challenges! So what is going on in March 2024? Directors annual period Directors are classed as employees and pay National Insurance on annual income from salary and bonuses … Continue reading What’s going on with Directors National Insurance →

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 of measures that supports its ambition to simplify and modernise parts of the tax system. They claim to be doing this by using the efficiencies of digital service to drive public sector productivity and exploring … Continue reading Compulsory Payrolling of benefits on the table for April 2026 →

Paid Worked Hours on FPS!

As part of the Autumn Statement announcements on Wednesday 22nd November 2023, HM Revenue and Customs (HMRC) has confirmed a new measure which will require businesses to change the information they provide for both income tax self-assessment and real-time returns completed by employers. So these changes will impact the Real Time Information (RTI) Full Payment … Continue reading Paid Worked Hours on FPS! →

Relevant motoring expenditure and National Insurance

As part of the HMRC agent update 114, information has been shared on the reclaiming of NI following the Upper Tribunal ruling, When employees use their own car for work, relief from income tax and an equivalent disregard from Class 1 National Insurance contributions can be due based on business miles driven. For National Insurance, … Continue reading Relevant motoring expenditure and National Insurance →

PAYE RTI 2024-25: technical pack published

Dear PAYadvice.UK, I’m pleased to advise that the 2024-25 RTI technical pack for internet submissions is now available on GOV.UK at Real Time Information support for software developers. Our current plans are to implement these artefacts in the test services as follows: • LTS – Wednesday 4th October 2023 • TPVS/ETS - Monday 16th October … Continue reading PAYE RTI 2024-25: technical pack published →

Worked Hours reporting change on its way?

Change to data HMRC collects HMRC has indicated that proposed change in law will likely require employers to report more detailed work hours from April 2025. As part of ‘Change to data HMRC collects from customers’ published on 18th July, the proposal outlines three new compulsory data requirements with a failure to provide resulting in … Continue reading Worked Hours reporting change on its way? →

Generic Notifications for student loans – What’s the point!

Student and postgraduate loan generic notification service messages to employers As part of the April 2023 Employer bulletin, the HMRC reminds employers that they send student and postgraduate loan generic notification service messages to employers as a reminder: to start taking student or postgraduate loan deductions, or both to stop taking student or postgraduate loan … Continue reading Generic Notifications for student loans – What’s the point! →

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 helpline about a discrepancy. In some cases the HMRC advisors explain and offer guidance on how to correct the problem. Often they don’t and the advice can be short sighted and wrong. In the employer … Continue reading PAYE account misbalance – the dreaded duplicates! →

UK Payroll numbers hit new record

HMRC Real Time Information submission have indicated a new record number of people on payroll according to the Office For National Statistics (ONS). The UK employment rate was estimated at 75.7% in November 2022 to January 2023, 0.1 percentage points higher than the previous three-month period. The increase in employment was driven by part-time employees … Continue reading UK Payroll numbers hit new record →

HMRC revise reporting obligations on pay advances

HM Revenue and Customs has, as part of the February 2023 Employer Bulletin, confirmed a concession on PAYE responsibilities for pay advances. Where there are arrangements between an employer and an employee, allowing employees access to some of their earned wages or salary before the normal pay day, or make similar arrangements through a third … Continue reading HMRC revise reporting obligations on pay advances →

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. Employers must register now Reporting expenses and benefits for the tax year ending 5th April 2023 From 6th April 2023 HMRC will no longer accept new informal payrolling benefits arrangements. For those employers who have … 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 important updates and information on: PAYE Reporting advances of salary when paid on account of earnings Issuing of P9 coding notices to employers for 2023 to 2024 PAYE liabilities data available sooner Basic PAYE Tools … Continue reading February 2023 Employer Bulletin →

HMRC drops the ‘best practice’ BACS Hash

Bacs hash not required from 2023-24 On Monday 13th February 2023, the HM Revenue and Customs Software Developers Support confirmed to the software developer community the end of the BACS hash! A compulsory feature of 10 tax years for many has now been dropped. Once claimed that RTI BACS is such a powerful validation of … Continue reading HMRC drops the ‘best practice’ BACS Hash →

PAYE RTI 2023-24: Technical Pack updated

The HMRC Software Developer Support Team have notified updates to the Real Time Information technical specifications and an update to the RTI data items for the 2023/2024 tax year HMRC are pleased advise that the 2023-24 RTI technical pack for internet (XML) submissions is now available: Real Time Information support for software developers Their current … Continue reading PAYE RTI 2023-24: Technical Pack updated →

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 the rate of National Insurance contributions and reversal of the Health and Social Care Levy — employer actions Making your PAYE Settlement Agreement payment Guidelines for Compliance — help with PAYE Settlement Agreement calculations Electronic … Continue reading October 2022 HMRC Employer Bulletin →

New Starter Checklist for PAYE available

HM Revenue and Customs have launched a New Starter Checklist as an alternative way for new employees to ensure their tax codes are correct if they don’t have a P45. By answering a series of questions and selecting the appropriate answers, this will produce a new starter declaration which can then be downloaded and emailed … Continue reading New Starter Checklist for PAYE available →

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 announced 22nd September 2022 April’s National Insurance increase to be reversed from November 2022 - delivering one key Prime minister pledge to cut tax burden and promote economic growth Health and Social Care Levy will … Continue reading 3rd National Insurance change confirmed for 6th November 2022 →

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 a new variable Direct Debit payment plan being introduced by HMRC. The service can be accessed through Pay employers’ PAYE or directly through the business tax account and the employers PAYE service. There will be … 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 Agreements — introducing new digital version of the PSA1 Form Payment deadline and calculation reminder Employers PAYE — introduction of variable payment plan First Full Payment Submission for new starters: the importance of using the … Continue reading August 2022 HMRC Employer Bulletin →

Improving the data HMRC collects – consultation

The government have launched a consultation to improve data in relation to employment and self employment. The consultation Proposes a number of options for improving the range of data HM Revenue and Customs (HMRC) collects, uses and responsibly and safely shares across government. They want to ensure that the data held gives an accurate and … Continue reading Improving the data HMRC collects – consultation →

Gender recognition application modernised

The Government committed to modernising the application process in response to the public consultation on the Gender Recognition Act, where respondents highlighted how burdensome and unaffordable the existing procedure was. Last year, Minister for Women and Equalities, Liz Truss, announced the first step of this process by reducing the fee for applying for a Gender Recognition … Continue reading Gender recognition application modernised →

Takeaway boss who abused Covid-19 support schemes banned for 7 years

Company wrongly claimed £50,000 support during the pandemic through Eat Out to Help Out and furlough schemes. Ifraz Nabi has been disqualified as a director for 7 years after wrongly claiming £30,000 through the Eat Out to Help Out scheme and over £20,000 through the Coronavirus Job Retention Scheme (furlough). He was the sole director … Continue reading Takeaway boss who abused Covid-19 support schemes banned for 7 years →

HMRC instructs agents they can stop using late P45’s

In the HMRC agent update 96 published 19th May 2022, revised guidance has been issued in relation to the late receipt of P45s from employees that are too late to be applied to the first payment. Often employees mislay or employers have not yet issued the P45 to their leaving employee. Equally employees may not … Continue reading HMRC instructs agents they can stop using late P45’s →

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 that may affect them. In April 2032edition of the Employer Bulletin there are important updates and information on: PAYE PAYE Settlement Agreements deadline Electronic payment deadline falls on a weekend Classification of company cars or … Continue reading April 2022 HMRC Employer Bulletin →

Statutory Sick Pay rebate scheme (SSPRS) reopens

Chancellor, Rishi Sunak has announced support for businesses who have been impacted by the Omicron variant with the reopening of the SSP rebate scheme (SSPRS). It is a temporary scheme to support employers facing heightened levels of sickness absence due to COVID-19. The SSPRS will refund small and medium-sized employers’ COVID-related SSP costs for up … Continue reading Statutory Sick Pay rebate scheme (SSPRS) reopens →

Record number of people on payroll

The December 2021 Office of National Statistics (ONS) report: Labour market overview, UK: December 2021 The data comes from HM Revenue and Customs' (HMRC's) Pay As You Earn (PAYE) Real Time Information (RTI) system. Covering the whole working population within PAYE rather than a sample of people or companies. RTI data allows more detailed estimates … Continue reading Record number of people on payroll →

Steps to modernise and simplify UK tax system

As part of Tax Administration and Maintenance Day the government has set out more detail on work to deliver a modern, simple and effective tax system - to help taxpayers get their tax right the first time. The announcements follow the commitment the Chancellor made at Autumn Budget and Spending Review 2021 - for there … Continue reading Steps to modernise and simplify UK tax system →

Paying early for Christmas?

Reporting PAYE information in real time when payments are made early at Christmas As part of the employer bulletin, HMRC are reminding employers of the permanent easement on reporting PAYE-information in real time which has been in place since 2019. Some employers pay employees early for the Christmas period. This can be for a number … Continue reading Paying early for Christmas? →

HMRC Agent Update 89 has been published (October 2021)

Dear PAYadvice.UK, Agent Update: issue 89 is now available and contains the latest guidance and information for tax agents and advisers. This edition of Agent Update includes: •Coronavirus Job Retention Scheme •declaring coronavirus support schemes overpayments on company tax returns •Health and Social Care Levy •employers liabilities and payments for PAYE •updates to HMRC appeals processes. … Continue reading HMRC Agent Update 89 has been published (October 2021) →

HMRC October 2021 Employer Bulletin

HMRC have issued the October 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on the following: PAYE Tax changes for health and social care Business Tax Account and Pay As You Earn (PAYE) for employers Reporting PAYE information in real time when … Continue reading HMRC October 2021 Employer Bulletin →

UK Labour market overview – October 2021

The most recent ONS data show the labour market continuing to recover. The number of payroll employees showed another monthly increase, up 207,000 to a record 29.2 million in September 2021, returning to pre-coronavirus (COVID-19) pandemic (February 2020) levels. Following a period of employment growth and low unemployment, since the start of the pandemic the … Continue reading UK Labour market overview – October 2021 →

PAYE RTI 2022-23: Technical Pack updated

The HMRC Software Developer Support Team have notified two updates to the Real Time Information technical specifications and an update to the RTI data items. They provide the following: There have been two additions to the 2022-23 RTI technical pack for internet submissions on GOV.UK at RTI online internet submissions support for software developers The … Continue reading PAYE RTI 2022-23: Technical Pack updated →

HMRC August 2021 Employer Bulletin

HMRC have issued the August 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on the following: UK Transition Travellers carrying cash Changes to right to work checks from 1 July 2021EU Settlement Scheme: late applications Coronavirus (COVID-19) updates and information Coronavirus Job Retention … Continue reading HMRC August 2021 Employer Bulletin →

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 individuals from HM Revenue and Customs and also on P2 tax code notifications to individuals. These ‘new numbers’ are in a different format to the traditional NINO. Have NINOs changed? Should employers use these new … 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 the fee of applying for a Gender Recognition Certificate (GRC). In response to the consultation on the Gender Recognition Act, Minister for Women and Equalities, Liz Truss, committed to modernising the process of applying for … Continue reading Gender Recognition Certificate fee reduced →

Want to Payroll Benefits In Kind (PBIK) and not issue P11Ds anymore?

Register for payrolling benefits and expenses If your considering payrolling benefits and expenses from April 2022, they need to register. This will give time to check software capabilities and also inform employees before the start of the 2022 to 2023 tax year. Payrolling is considered to be quicker easier and more real time. It’s also … Continue reading Want to Payroll Benefits In Kind (PBIK) and not issue P11Ds anymore? →

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 Bulletin there are updates and information on COVID-19 updates and information:Coronavirus Job Retention SchemeVAT deferral new payment schemeNew one-off payment of £500 to support working households receiving tax creditsExtension of filing dates for internationally mobile … Continue reading HMRC April 2021 Employer Bulletin →

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? When the deemed employer operates PAYE, it should do this through payroll. They can add them to an existing payroll or set up a new payroll or PAYE scheme. New Deemed Employee - anything different? … Continue reading IR35/Off-Payroll Working – Operating Payroll →

ONS UK Labour market overview: March 2021

The latest three months to February 2021 recorded small increases in the number of payroll employees although since February 2020, the number of payroll employees has fallen by 693,000 with the largest falls seen at the start of the coronavirus (COVID-19) pandemic. Analysis by age band shows that under 25s contributed over 60% of the … Continue reading ONS UK Labour market overview: March 2021 →

Coronavirus Job Retention Scheme guidance updated

HMRC have updated the following relating to the extended Coronavirus Job Retention Scheme (Furlough) on Wednesday 13th January 2021. Page titleChangeCheck if you can claim for your employee's wages through the Coronavirus Job Retention SchemeTo include the objection process to excuse employer claims information being publishedCalculate how much you can claim using the Coronavirus Job Retention … Continue reading Coronavirus Job Retention Scheme guidance updated →

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 changes due for 2021 for the UK, Channel Islands and the Isle of Man. The original version was made available on 7th January 2021. We believe that PAYadvice was the first organisation in the UK … Continue reading Legislation Update 2021 for payroll →

Need HMRC help? New Year opening times

New Year opening Christmas opening times The image shows the HMRC opening times for the Christmas and New Year period 2023/2024. There may be slight variations on some lines so please check Contact HMRC for more details before you get in touch with them. Contact HMRC PAYadvice.UK 23/12/2020 updated 30/12/2023

Treasury Direction in relation to the Extension of the Coronavirus Job Retention Scheme.

On 13th November, the Chancellor made a Treasury Direction under Section 71 and 76 of the Coronavirus Act to extend and modify the effect of the Coronavirus Job Retention Scheme. The Direction sets out that HMRC are responsible for the payment and management of amounts to be paid under the scheme. The schedule to this … Continue reading Treasury Direction in relation to the Extension of the Coronavirus Job Retention Scheme. →

RTI reporting obligations for payments made early at Christmas

Dear @PAYadvice, We know that some employers pay their employees earlier than usual over the Christmas period, for example the business may close for Christmas and New Year. If you do pay early, please report your normal payment date on your Full Payment Submission (FPS). For example: if you pay on 18‌‌‌ ‌De‌ce‌mb‌er 2020 but … Continue reading RTI reporting obligations for payments made early at Christmas →

Revised Coronavirus Job Retention Scheme (CJRS) guidance has been delivered today as promised

Dear @PAYadvice, Please share the following message sent on behalf of the Chief Executive and Permanent Secretary – HMRC I’m writing to let you know that new Coronavirus Job Retention Scheme (CJRS) guidance is now available on GOV.UK. To check if you or your clients are eligible and to get ready to claim, go to: Claim … Continue reading Revised Coronavirus Job Retention Scheme (CJRS) guidance has been delivered today as promised →

Furlough Scheme Extended and Further Economic Support announced

*Update* On Thursday 5th November 2030, the UK government confirmed a further extension until the end of March 2021 The Coronavirus Job Retention Scheme has been extended for a month with employees receiving 80% of their current salary for hours not worked and further economic support announced. The UK is being provided with additional financial … Continue reading Furlough Scheme Extended and Further Economic Support announced →

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 2021 the JSS introduction is delayed. HMRC have published more details and guidance to assist employers in operating and claiming support through the new Job Support Scheme which commences from Sunday 1st November 2020. Check … Continue reading Job Support Scheme – Guidance Published (30th October 2020) →

Job Support Scheme Open – financial impact test

*Update* On Thursday 5th November 2030, the UK government confirmed a further extension of CJRS until the end of March 2021 the JSS introduction is delayed. Employers facing decreased demand who can claim JSS Open Employers are eligible to claim the JSS Open if: an employer with 250 or more employees on 23 September 2020 … Continue reading Job Support Scheme Open – financial impact test →

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 for Work & Pensions (DWP) is only able to offer a National Insurance Number (NINO) service to a limited number of applicants. In order to allocate a NINO for employment purposes DWP has a legal … Continue reading No National Insurance number? So what! →

October 2020 HMRC Employer Bulletin

Dear @PAYadvice, [The] Employer Bulletin (October 2020, Issue 86) includes all of the latest COVID-19 updates to help [employers] continue to meet [their] payroll obligations to HMRC, including recent government announcements of additional support for businesses and employees. We’ve included the latest update on both the Coronavirus Job Retention Scheme and the Job Retention Bonus, … Continue reading October 2020 HMRC Employer Bulletin →

Job Support Scheme starts 1st November 2020

From 1st November, for the next six months, the Job Support Scheme will protect viable jobs in businesses who are facing lower demand over the winter months due to Covid-19. The Job Support Scheme is designed to protect viable jobs in businesses who are facing lower demand over the winter months due to Covid-19, to … Continue reading Job Support Scheme starts 1st November 2020 →

2021/2022 RTI specifications issued

The HMRC Software Developers Support Team have issued revised RTI RIM artefacts for 2021-22 version 1.0 in the technical pack on GOV.UK, along with a document showing the changes between 2020-21 and 2021-22. A further update, to incorporate the Data Items Guide (DIG) for 2021-22, will follow. The RTI techpack is available at https://www.gov.uk/government/collections/real-time-information-online-internet-submissions-support-for-software-developers. RTI … Continue reading 2021/2022 RTI specifications issued →

PAYE RTI penalties – continuation of the risk-based approach to charging penalties

HMRC is to continue its risk-based approach to PAYE late filing and late payment penalties for the 2020/21 tax year. This means that late filing and late payment penalties will be considered on a risk-assessed basis and not automatically. Penalties for 2020/21 will be issued from September 2020. Support is available for Employers during the … Continue reading PAYE RTI penalties – continuation of the risk-based approach to charging penalties →

Employment in the UK

The Office for National Statistics have released their latest labour market report. While some have lost their jobs, the biggest response of employers remains cutting hours rather than employment. Lower hours includes putting people onto furlough - though there is some evidence of some people returning to work. Furloughed workers are often on partial pay, … Continue reading Employment in the UK →

RTI Earlier Year Updates – the end is nigh

The HMRC Operational Excellence section have confirmed the end of the Real Time Information (RTI) Earlier Year Update EYU. HMRC, Shipley by PSP(c)2019 SDST has shared the following message from specialists in HMRC’s Operational Excellence section: “We wrote you in November 2018 and March 2019 about the pilot to extend the use of the RTI … Continue reading RTI Earlier Year Updates – the end is nigh →

‘New Starter Justice’ – left out of furlough #COVID19 #Coronavirus

The governments Coronavirus Job Retention Scheme announced on 20th March 2020 (with backdated options to 1st March 2020) originally indicated that employment had to commence up to 28th February 2020, excluding any new employment starters from the scheme. In an attempt to prevent (or so claimed) fraud, an extra condition of having to have been … Continue reading ‘New Starter Justice’ – left out of furlough #COVID19 #Coronavirus →

New P46(Car) form released

HMRC have released (28th April 2020) the updated P46(Car) for use from 6th April 2020 for those employers reporting company car benefit on form P11D. For those who formally payroll benefits in kind including company cars, do not use this form but report car details on the Real Time Information, Full Payment Submission. Using the … Continue reading New P46(Car) form released →

Employment Allowance – business sector choice errors

For 2020-2021 tax years onwards, you can only claim EA if your total (secondary) Class 1 National Insurance contributions (NICs) liability is below £100,000 in the tax year before the year of claim Business Sector choice errors HM Revenue and Customs checks suggest that a number of employers (or their agents/payroll administrators), may be incorrectly … Continue reading Employment Allowance – business sector choice errors →

HMRC #COVID19 You Tube resources

https://www.youtube.com/playlist?list=PL8EcnheDt1zhTsyhT9ak3xiXnmlvbHJJV PAYadvice.UK 24/4/2020

Reporting payments under RTI for Coronavirus Job Retention Scheme

https://www.gov.uk/guidance/reporting-payments-in-paye-real-time-information-from-the-coronavirus-job-retention-scheme The government have issued further guidance on how and when to report RTI payments under CJRS. Follow the links for the full text. In summary: If you’re using the grant to pay wages You should pay employees on their contractual payment date so that employees receiving Universal Credit are not affected. Any grant paid … Continue reading Reporting payments under RTI for Coronavirus Job Retention Scheme →