Articles and information in relation to UK Payroll for business, employers and employees.
The independent loan charge review and government response were published Wednesday 26th November 2025 following Budget 2025. At Autumn Budget 2024, the government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. On 23rd January 2025, the Exchequer … Continue reading Independent Loan Charge review and response
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The June edition of Employer Bulletin includes articles on: PAYE Settlement Agreement calculations 2024 to 2025 organised labour fraud — the supply of labour through Employment Intermediaries mandating the … Continue reading June 2025 Employer Bulletin
On the afternoon of Monday 28th April 2025, the Exchequer Secretary to the Treasury (XST) made a written ministerial statement to parliament with a package of measures aimed at simplifying the tax system. At Autumn Budget 2024 and Spring Statement 2025, the government committed to bring forward a package of measures in Spring 2025 aimed at simplifying … Continue reading Tax Update Spring 2025: Simplification, Administration, and Reform
The Official Rate of Interest (ORI) from 6th April 2025 Where you provide loans to employees that exceed £10,000 during a tax year. If so then the individual has been provided with a benefit in kind (BIK) which is required to be reported on form P11D. Payrolling is planned to become an option for employers … Continue reading Loan benefit – rate increases to 3.75%
The government has commissioned a new independent review of the Loan Charge. At Autumn Budget 2024, the government committed to an independent review of the Loan Charge to help bring the matter to a close for those affected whilst ensuring fairness for all taxpayers. On 23rd January 2025, the Exchequer Secretary to the Treasury made … Continue reading Loan Charge Review
The image of the umbrella is significant as many of the named tax avoidance and those issued with official stop notices are umbrella organisations. Some even operate across the public sector. The workers are not all high paid, and the resulting tax bill for tax not paid on what is earnings, wages, employment income, can … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with protecting workers from getting caught using tax avoidance schemes which do not work. The HMRC tax avoidance ‘don’t get caught out’ campaign helps workers such as contractors spot the signs of bad tax advice and understand their … Continue reading Help protect workers from getting caught out by tax avoidance
HM Revenue and Customs (HMRC) have added more tax avoidance schemes that don’t work. Bluestar Financial Solutions Limited The scheme user enters an employment contract with Bluestar Financial Solutions Limited who make composite payments to the scheme users for services provided by the user. The first element is a salary with tax and National Insurance … Continue reading HMRC names more tax avoidance schemes
They we have added (25th September 2023) three more names to the published list of tax avoidance schemes Olympus Contracting Limited, Hamilton Bradbury Ltd and Edge Umbrella Ltd. They urge anyone involved in these (and similar schemes) to get in touch if using these umbrella companies so they can provide help to exit. Olympus Contracting … Continue reading HMRC name three more tax avoidance schemes that don’t work
HMRC have added new names to their list of Tax Avoidance promoters. Some of these umbrella companies arrangement use an unusual structure utilising users' Personal Service Companies (PSC). ABC Umbrella Ltd The arrangements involve individuals providing their services to end clients or agencies through ABC Umbrella Limited as their employer. The individuals also enter an … Continue reading HMRC names and warns users of more tax avoidance scheme promoters
Under the Promoters of Tax Avoidance Schemes (POTAS) regime, HMRC can publish information about promoters of tax avoidance schemes that are subject to a stop notice, and details of the scheme specified in the notice. New stop notices 6 through 11! The most recent update was on 13th April 2023 with the addition of another … Continue reading STOP notices served on 6 more avoidance schemes
Disguised remuneration loan schemes were used to avoid paying Income Tax and National Insurance contributions. Those classed as having a disguised remuneration loan, when they receive payments for work or services in the form of a loan or other form of credit in a way that they were unlikely to be repaid. The Low Income … Continue reading HMRC Loan charge discovery assessments
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
HMRC uses new powers to publicly name the directors of tax avoidance promoting companies. Tax avoidance bosses have been named for the first time in the latest move to help protect the public. HM Revenue and Customs (HMRC) has used new powers to publicly name directors of tax avoidance promoting companies, with customers being warned … Continue reading Directors of a tax avoidance promoters named for the first time
A tax avoidance scheme promoter has been hit with a £1 million fine after a legal challenge by HM Revenue and Customs (HMRC). Hyrax Resourcing Ltd was handed the almost-maximum allowed fine by the First Tier Tribunal for failing to disclose an avoidance scheme to HMRC as legally required. Hyrax promoted a disguised remuneration scheme … Continue reading Tax avoidance promoter fined £1 million
HMRC names Peak PAYE Ltd as a tax avoidance promoter and urges individuals to withdraw from using it. This tax avoidance scheme has been exposed by HM Revenue and Customs (HMRC) on 8th June 2022, to help ensure customers do not end up with large tax bills. Individuals using a tax avoidance scheme provided by … Continue reading HMRC urges customers to leave tax avoidance scheme promoted by London-based firm
Best Employment Services provided umbrella payroll services and outsourced its operations to a network of Isle of Man companies, and shifted assets to Anguilla. Adrian Benedict Sacco 55, has been disqualified after running an umbrella payroll services company with links to the Isle of Man, potentially costing the public millions in unpaid income tax, National … Continue reading Umbrella company director banned
The Court of Appeal has found in favour of HMRC that Mr Hoey was liable to pay the tax in his income in ‘Stephen Hoey and others v HMRC’ (13th May 2022). HMRC welcomed the Court of Appeal decision, which confirms that this kind of tax avoidance scheme does not work. Tax avoidance deprives the … Continue reading HMRC wins disguised remuneration tax avoidance case
HMRC uses new legal powers to name tax avoidance schemes and their promoters, for the first time. Tax avoidance schemes have been named for the first time by HM Revenue and Customs (HMRC) as users are warned they could face large tax bills. HMRC has today advised anyone involved in Absolute Outsourcing’s or Purple Pay … Continue reading HMRC names avoidance schemes for first time
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 have issued guidance (13th May 2021) to both and help warn business to be aware of risks within Labour supply chains. Why assure the labour supply chain Failing to take reasonable action to make sure that the supply of labour is legitimate can lead to significant legal, financial and reputational risks, liability for unpaid … Continue reading Supply chain due diligence to assure labour supply chains
The Low Incomes Tax Reform Group (LITRG) has published a research report looking at the use of ‘umbrella’ companies and other labour market intermediaries in the UK. The factual and technical report also considers the nature and scale of disguised remuneration schemes. It is intended to help increase public knowledge of how labour market intermediaries … Continue reading ‘Umbrella’ companies under the spotlight
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
HMRC have published their new format web delivered Employer Bulletin. It’s absolutely packed with important information which will aid payroll professionals in obtaining vital information and guidance. There are a plethora of important topics: Coronavirus Job Retention SchemeVAT deferral new payment scheme – opt-in from the end of February 2021VAT reverse charge for construction and … Continue reading February 2021 Employer Bulletin published
HMRC have shared stories of contractors who have been caught up in tax avoidance schemes. They were promised higher take-home pay, lower tax bills and less paperwork. Instead, it cost them time, money and stress. Tanya is a single parent. She works as a critical care nurse at her local hospital. She found her job … Continue reading The nurses story – failed tax avoidance
HMRC have updated their guidance 19th November 2020 about paying what is owed to HMRC and added new information about providing settlement information. The #loancharge deadline passed on 30th September 2020. Guidance is now available for those who want to settle all their tax liabilities related to disguised remuneration and loans subject to the loan … Continue reading Disguised remuneration: settling your tax affairs #loancharge
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
Message sent on behalf of the HMRC Counter Avoidance Team. There’s still time to file, pay or discuss a Time to Pay arrangement With the 30 September 2020 deadline approaching, customers with loans subject to the Loan Charge should be mindful of any actions they need to address well in advance of the 30 September … Continue reading Loan charge deadline 30th September
19th August 2020 Dear PAYadvice Please review the updated settlement terms now available online We would like to draw your attention to the most recent set of updates available on GOV.UK in relation to the Loan Charge. If any individuals have disguised remuneration loans that are subject to the Loan Charge, the deadline to report … Continue reading Loan Charge latest
HMRC have issued the August 2020 edition of the Employer Bulletin covering: Coronavirus Job Retention Scheme and what employers need to do from August onwardsMake sure you’re paying the correct workplace pension contributionsNew law to ensure furloughed employees receive full statutory redundancy paymentsDeadline to report the disguised remuneration loan charge – 30 September 2020COVID-19 – … Continue reading Employer Bulletin (August 2020 – issue 85)
PAYadvice (as an AML HMRC regulated agent) can assist with the filing of the Loan Charge form on your behalf. If you need our assistance please make contact stating ‘Loan Charge’ within your contact message. HMRC have confirmed that any outstanding disguised remuneration loans that are subject to the Loan Charge must report the details … Continue reading Disguised remuneration Loan Charge – 20th September 2020 deadline