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 →

Budget to move “power and money out of Westminster, and into every postcode

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 →

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) →

Payrolling 2027 (MPBiKs) – mandatory items confirmed

Company Cars and Vans are are part of mandatory Payrolling On Monday 15th June, HMRC have confirmed a simplification to their original Payrolling mandation (MPBiKS) by phasing its introduction. So what does that mean for April 2027 preparation. It has been confirmed that mandatory Payrolling of benefits and introduction of Class 1A applies to: Company … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed →

Statutory Payments uprating error

The HMRC Software Developers Support Team (SDST) have notified software developers on a difference in this year Department for Work and Pensions (DWP) uprating order to prior practice and original expectations. Under a notice issued to developers ‘Payroll 2026-27: Correction to uprating dates for certain Statutory Parental Pay entitlements’, the SDST have provided the following: … Continue reading Statutory Payments uprating error →

Payroll services to register as Tax Advisers and have AML responsibilities

HMRC are introducing the requirements to register in stages. From 18th May 2026, HMRC will introduce an online registration system for agent services accounts to register as tax adviserz. If a payroll service already has an agent services account, they will not need to register again. However, HMRC will contact them through the agent services … Continue reading Payroll services to register as Tax Advisers and have AML responsibilities →

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 confirm most of the 2026/2027 values for software

Payroll 2026-27: Allowances, Rates and Thresholds from April 2026 Dear PAYadvice.UK Following the Autumn Budget of 26 Ltd November 2025, 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 →

Help for UK businesses to fill £400bn AI skills gap

New report exposes major AI skills gap holding UK businesses back - but 3 new tools launched will help unlock up to £400bn growth potential by 2030 Skills England unveils new AI Skills Framework, Adoption Pathway and Employer Checklist to support wider and more responsible AI use Separately, 7.5 million UK workers are set to gain essential AI skills by 2030 … Continue reading Help for UK businesses to fill £400bn AI skills gap →

Payroll 2026/2027 – Statutory Parental Bereavement Pay (SPBP) – Northern Ireland

The HM Revenue and Customs (HMRC) Software Developer Support Team (SDST) have shared early information on changes applicable to statutory payment as operated for those who have employee who work in Northern Ireland. New rights and entitlements are now being applied by the Northern Ireland Assembly and will apply from April 2026. Dear PAYadvice.UK, Please … Continue reading Payroll 2026/2027 – Statutory Parental Bereavement Pay (SPBP) – Northern Ireland →

Fake reviews and sneaky hidden fees banned

Outrageous fake reviews and sneaky hidden fees are now banned once and for all in a major win for consumers right across the UK. Fake reviews and hidden fees that cost consumers £2.2bn every year now banned Competition and Markets Authority (CMA) takes on major new powers to directly enforce new consumer laws Changes will … Continue reading Fake reviews and sneaky hidden fees banned →

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 →

Payroll Technical Specification – Income Tax

The HM Revenue and Customs (HMRC) have published on 20th January 2025 the 'Specification for PAYE tax table routines' updated to version 23.0 (January 2025). This confirms the parameters and sets out the guidance and calculation rules for payroll software developers in relation to the calculation of Income Tax. Within payroll. Payroll technical specifications: Income … Continue reading Payroll Technical Specification – Income Tax →

Automatic Enrolment: the Earnings Trigger and Qualifying Earnings Band Review 2025/2026

The following was announced on Tuesday 21st January 2025: Automatic enrolment (AE) into workplace pensions has transformed workplace pension saving for millions of workers. The Government is committed to looking at long-term steps we can take to further improve pension outcomes. I have completed this year’s annual statutory review of the thresholds within Automatic Enrolment. … Continue reading Automatic Enrolment: the Earnings Trigger and Qualifying Earnings Band Review 2025/2026 →

Torsten Bell appointed Minister for Pensions

Torsten Bell MP has been appointed Parliamentary Secretary in HM Treasury and Parliamentary Under Secretary of State in the Department for Work and Pensions on 14th January 2025 replacing Emma Reynolds, who was promoted following the resignation of Tulip Siddiq. He is the Labour MP for Swansea West, and elected as an MP on 4th July 2024. He … Continue reading Torsten Bell appointed Minister for Pensions →

Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance

The HMRC SDST has issued the following confirmation information to the software developer community on the changes to National Insurance 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 →

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 →

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 →

6th Jan 2024 NI cuts – are you ready

At the Autumn Statement 2023 held on 22nd November, a 2% cut in the standard rate of National Insurance was announced with the rate dropping from 12% to 10% effective for payment due from 6th January 2024. If National Insurance is considered a tax, this means a £450 annual tax cut for the average worker … Continue reading 6th Jan 2024 NI cuts – are you ready →

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! →

Payroll 2023-24: January 2024 changes to NICs

Following the Autumn Statement announcement n the 2 percentage reduction in employee National Insurance contributions, the HMRC Software Developers Support Team (SDSTeam) have issued the following. Dear Developer On 22 November, the Government announced changes to National Insurance contributions (NICs) rates for the current tax year. Please note that these changes are subject to Parliamentary … Continue reading Payroll 2023-24: January 2024 changes to NICs →

Pay rises and the impacts on Maternity – the curse of Alabaster

Pay increases to meet the cost of living crisis and the rise in National set Minimum pay. With current level of high inflation, home energy costs and other impacts on the cost of living, wage inflation is also on the rise. The National set minimum pay amounts have increased significantly and with strike action becoming … Continue reading Pay rises and the impacts on Maternity – the curse of Alabaster →

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 →

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 →

Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24.

I am pleased to be able to let you know that I have today [26th January 2023] announced the outcome of the review of the Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24.The thresholds will be maintained at their 2022/23 values: The automatic enrolment earnings trigger will remain at £10,000; The lower earnings … Continue reading Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24. →

Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023

Dear PAYadvice.UK, Following the Autumn Statement of 17 November 2022 we can confirm the following information for payroll 2023-24. Where details are not currently known these are marked as TBA and we will provide further information as soon as we receive it. 2023-2024 Personal Allowance: £12,570PAYE Thresholds: Weekly: £242Monthly: £1,048Standard / Emergency tax code: 1257LTax Code uplifts: … Continue reading Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023 →

Autumn Statement 2022

Dear PAYadvice.UK, The Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Autumn Statement speech. The Chancellor set out the government’s plan to put public spending on a sustainable footing and get debt falling, while protecting vital public services and prioritising the needs of the most vulnerable. Full details are set out … Continue reading Autumn Statement 2022 →

Pensions Dashboards – coming soon to a screen near you

Monday 17th October 2022 saw regulations to enable millions of UK savers to access their pensions information at the touch of a button having been laid before parliament. Marking another important milestone in the Department for Work and Pensions’ (DWP) progress towards making Pensions Dashboards a reality, the regulations outline how pension schemes will connect … Continue reading Pensions Dashboards – coming soon to a screen near you →

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 →

HM Treasury confirm Friday 23rd September 2022 for the mini budget

Subject to the agreement of the House of Commons, On Friday 23rd September, Chancellor Kwai Kwarteng will unveil the Growth Plan to Parliament. PAYadvice.UK 21/9/2022

Using the correct employee addresses — new starters

As part of the August 2022 employer bulletin, HMRC have emphasised the need for employers to notify the correct employee address on the first Full Payment Submission (FPS). Failure may result in an individual not being correctly identified, duplication, application by HMRC of a Temporary Reference Number (TRN) and the individuals record being placed into … Continue reading Using the correct employee addresses — new starters →

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 →

Health and Social Care – National Insurance contribution uplift

HMRC have issued the following communication to UK employers to assist informing employees of the reason for the increase in National Insurance contributions that apply from 6th April 2022. Dear PAYadvice, We would appreciate your assistance to help… employees understand that the increased National Insurance contribution of 1.25 percentage points from 6‌‌‌ ‌‌April 2022 is … Continue reading Health and Social Care – National Insurance contribution uplift →

Cyber laws to protect personal tech

Consumers will be better protected from attacks by hackers on their phones, tablets, smart TVs, fitness trackers and other internet-connectable devices due new law. Bill to better protect people’s smartphones, TVs, speakers, toys and other digital devices from hackersWill prevent the sale of consumer connectable products in the UK that do not meet baseline security … Continue reading Cyber laws to protect personal tech →

New qualification to give core digital skills

Ofqual has launched a second consultation on its remaining policy proposals and draft: Technical consultation on regulating Digital Functional Skills qualifications The qualifications are being introduced by the Department for Education (DfE) and will be designed to teach core digital skills needed for life and work. Ofqual will regulate these new qualifications. Ofqual consulted on … Continue reading New qualification to give core digital skills →

Software Developers HMRC NI Guidance 2022/2023 EB5 (updated to reflect the Spring Statement 2022)

The HMRC Software Support Team (SDST) have issued the National Insurance Contributions guidance for software developers. 6th April 2022 - 5th July 2022 Originally issued in January 2022 and intended to be applicable for the full tax year, NI plans changed by announcement at the governments Spring Statement 2022. This first version now relates to … Continue reading Software Developers HMRC NI Guidance 2022/2023 EB5 (updated to reflect the Spring Statement 2022) →