Articles and information in relation to UK Payroll for business, employers and employees.
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
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
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
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
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)
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
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
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%
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
Another blow from the budget to the farming community who rely on these vehicles for their regular work, following a Court of Appeal judgement, the government is to treat double cab pick-up vehicles (DCPUs) with a payload of one tonne or more as cars for certain tax purposes. From 1st April 2025 for Corporation Tax, … Continue reading Double cab vehicles are cars!
As part of the Autumn Budget 2924 changes, the HMRC have confirmed a change to the operation of the Official Rate of Interest which is used when calculating certain benefits in kind and used for form P11D reporting. In-year increases in the official rate of interest (ORI) may take place, where appropriate, from 6th April 2025. … Continue reading Beneficial loan interest change point revised
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
"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
Many employers provide benefits, whether as part of standard reward packages or via flexible reward choice programmes utilising Salary Sacrifice or other Optional Remuneration Arrangements (OpRA). The resulting benefits may have implications for Tax, Class 1 NICs and Class 1A with P11D and P11Db obligations. Many of these arrange,ents have developed over long periods of … Continue reading Want to payroll benefits – plan and register soon for 2024/2025
Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used for personal journeys. The Van Fuel Benefit Charge applies where fuel is provided by the employer to cover private use. Company car fuel benefit A director or employee who is provided with a Company Car … Continue reading 2024-2025: Car and van fuel benefit charges
As part of the Autumn Statement documentation Annex A, the company car tax rates for April 2024 have been confirmed as frozen at the same levels as from April 2023. The next rise occurs from April 2025. For all cars, drivers must add 4% to their appropriate percentage if the car is propelled solely by … Continue reading Company Car Tax 2024
Paper P11D or P11D(b) (original or amendment) after 6th April 2023 If an employer or agent submits a paper P11D or P11D(b) (original or amendment) after 6th April 2023: the form will be rejected on the basis that it has not be submitted to HMRC in the prescribed manner the employer or agent will be … Continue reading Paper P11Ds – now being rejected
HMRC are raising awareness of how vehicles should be classified for benefit in kind purposes. On 20th July 2020 the Court of Appeal handed down its decision in respect of appeals by HMRC and Coca-Cola European Partners Great Britain Ltd. The case considered 3 different vehicles and whether they should be classified as vans or … Continue reading Benefits – Classifying Cars versus Vans
The HM Revenue and Customs Software Developer Support Team have confirmed changes to the acceptable P11D submission due from 6th April 2023 and onwards. Although paper forms may still be issued to relevant employees as a copy, the submission of paper forms to HMRC is no longer permitted. In a message to software developers entitled: … Continue reading No more Paper P11Ds to HMRC
The HMRC have update their employer guidance CWG2, CWG5 and also the guide to gross-up where employer pay the tax and NICs on expenses and benefits. CWG2 further guide to PAYE and National Insurance HMRC have issued the updated CWG2 for the 2023/2024 tax year (for the tax year which commences from 6th April 2023). … Continue reading HMRC issue guidance for 2023/2024 tax year
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
Millions still to file their Self Assessment tax return with one week left. With one week to go until the deadline, HM Revenue and Customs (HMRC) is urging fewer than 3.4 million customers to get their Self Assessment tax return done. More than 12 million are expected to file a tax return for the 2021 … Continue reading One week left to file Self Assessment for the remaining 3.4 million outstanding
HMRC have published their December 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Your employees may be eligible for tax relief on their work related expenses Reduction in the rate of National Insurance contributions from 6 November 2022 — updated guidance Payrolling expenses and benefits for the 2023 to 2024 … Continue reading December 2022 Employer Bulletin
HM Revenue and Customs have confirmed the decision to increase the Expenses and Benefits rates for tax year 2023/2024, effective from 6th April 2023. Van benefit and fuel benefit for cars and vans Van benefit charge and fuel benefit charges for cars and vans are to be uprated by the Consumer Price Index (with rounding) … Continue reading Tax year 2023/2024: Car and van fuel benefit charge increased
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
As part of the Autumn Budget 2021, the following has been announced: Who is affected? Employers and employees: where employers provide employees with company vans available for private use, or provide fuel for private mileage in company cars and vans. Approximately 150,000 individuals are likely to be affected by the increase in the car and … Continue reading Van benefit charge and fuel benefit charges for cars and vans from 6 April 2022
HMRC is encouraging employers to consider payrolling the expenses and benefits they pay to staff. The advantages of payrolling expenses and benefits are that employers will no longer need to submit multiple P11Ds, and employees will be more likely to pay the correct tax due on their benefits during the tax year. Employers still need … Continue reading Start preparing now for Payrolling benefits 2022/2023