HM Revenue and Customs (HMRC) is reminding people that they send out two types of letters in June and July … Continue reading Tax refund and underpayment letters
Tax refund and underpayment letters
Tag: #HMRC
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 … Continue reading Payroll 2026/2027 – removal of EPS ‘state aid’ items
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 … Continue reading Payroll 2026/2027 – Statutory Parental Bereavement Pay (SPBP) – Northern Ireland
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 … Continue reading Payroll 2026/2027 – Student Loan Plan 5
Tax relief – Claim it yourself
HM Revenue and Customs (HMRC) are encouraging tax payers who have work related expenses to claim qualifying tax reliefs directly … Continue reading Tax relief – Claim it yourself
Being moved between umbrellas?
With HMRC clamping down on some umbrella organisations, and new regulatory obligations also being introduced, some employees are finding that … Continue reading Being moved between umbrellas?
HMRC dedicated bereavement helpline
Dear PAYadvice.UK Bereaved customers or their representatives are now able to report a death and settle the deceased’s tax affairs … Continue reading HMRC dedicated bereavement helpline
5.3% Tax gap
The estimated tax gap for the 2023 to 2024 tax year is £46.8 billion. The government has announced plans to … Continue reading 5.3% Tax gap
PAYE fraud hits 100,000
It maybe feels like there shouldn’t be a lakh or hetsy about it! HM Revenue and Customs is writing to … Continue reading PAYE fraud hits 100,000
Umbrella employers – good practice updates
The June 2025 Employer Bulletin has outlined and shared resources for umbrella employer organisation, their users and associated employees. The … Continue reading Umbrella employers – good practice updates
Salary sacrifice pension attitudes
In March 2023, HM Revenue and Customs (HMRC) commissioned IFF Research to undertake research to understand the experiences, motivations, and … Continue reading Salary sacrifice pension attitudes
June 2025 Employer Bulletin
Dear PAYadvice.UK HMRC have issued the June 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading June 2025 Employer Bulletin
Isle of Man and UK tax avoidance crackdown
Isle of Man Treasury Minister Dr Alex Allinson MHK held a virtual meeting Tuesday 27th May 2026 with the UK … Continue reading Isle of Man and UK tax avoidance crackdown
518 employers named for breaching minimum wage
518 Employers who have left workers over £7.4 million out of pocket by failing to pay the National Living and … Continue reading 518 employers named for breaching minimum wage
Getting a Unique Taxpayer Reference
HM Revenue and Customs (HMRC) has stated that as part of their ongoing commitment to keep taxpayer data secure, that … Continue reading Getting a Unique Taxpayer Reference
Prepaid debit cards used for profit extraction and disguised income
HM Revenue and Customs (HMRC) have issued Spotlight 68 which provides information on a tax avoidance scheme being marketed to companies … Continue reading Prepaid debit cards used for profit extraction and disguised income
HMRC late payment interest rates revised following the Bank of England rate cut
The Bank of England Monetary Policy Committee announced on 8th May 2025 to reduce the Bank of England base rate … Continue reading HMRC late payment interest rates revised following the Bank of England rate cut
Taxing Cryptoassets
Find out how Income Tax and National Insurance contributions apply when you receive cryptoassets (like cryptocurrency or bitcoin). HM Revenue … Continue reading Taxing Cryptoassets
Tax Update Spring 2025: Simplification, Administration, and Reform
On the afternoon of Monday 28th April 2025, the Exchequer Secretary to the Treasury (XST) made a written ministerial statement to parliament … Continue reading Tax Update Spring 2025: Simplification, Administration, and Reform
Payrolling of benefits mandation delayed until April 2027
HM Revenue and Customs have announced and confirmed that the planned implementation of mandatory Payrolling that was originally announced as … Continue reading Payrolling of benefits mandation delayed until April 2027
Can I change a Salary Sacrifice to a net deduction?
With the significant increases to National Minimum and National Living Wage, a number of questions are being raised by employers … Continue reading Can I change a Salary Sacrifice to a net deduction?
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 … 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’ … Continue reading NI letters B, E, I, T – gender and birth date matching (Married Women’s and Widows reduced rate)
April 2025 Employer Bulletin
Dear PAYadvice.UK HMRC have issued the April 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading April 2025 Employer Bulletin
Payroll dates – what affects what?
PAYadvice.UK sees a number of social posts and questions around the effective payroll dates when crossing from the 2024/2025 tax … Continue reading Payroll dates – what affects what?
The National Minimum Wage in 2025 – LPC
On 1st April 2025, minimum wage rates have increased. This short report from the Low Pay Commission looks at the … Continue reading The National Minimum Wage in 2025 – LPC
Good practice umbrella companies
Actions to take as an umbrella company to support compliance and best practice in the temporary labour market. Prior evidence … Continue reading Good practice umbrella companies
Electric Company Car Tax increases +50%
As the New Tax Year day 6th April 2025 arrives, so does a plethora of changes to taxation. For those … Continue reading Electric Company Car Tax increases +50%
Happy New (Tax) Year 2025
Here it is again, the start of a New Tax Year. Often when meeting with payroll and tax professionals from … Continue reading Happy New (Tax) Year 2025
New minimum wage rates for pay periods starting from 1st April 2025
Over 3 million eligible workers are to receive a pay rise of up to £1,400 a year as new National … Continue reading New minimum wage rates for pay periods starting from 1st April 2025
National Insurance Tables published for 2025/2026
With the increase to employers secondary National Insurance to 15% and the lowering of the Secondary Threshold to £5,000 per … Continue reading National Insurance Tables published for 2025/2026
Payroll and the importance of postcodes
UK Postcodes The UK postcode is a combination of between five and seven letters and numbers which define four different … Continue reading Payroll and the importance of postcodes
Loan benefit – rate increases to 3.75%
The Official Rate of Interest (ORI) from 6th April 2025 Where you provide loans to employees that exceed £10,000 during … Continue reading Loan benefit – rate increases to 3.75%
Tackling tax advisers facilitating non-compliance
As part of announcements in the Spring Statement 2025, the government have launched a further consultation seeking views on whether HM … Continue reading Tackling tax advisers facilitating non-compliance
Tackling Promoters of Tax Avoidance Schemes
As part of the Spring Statement 2025, the government have launched a consultation on Closing in on Promoters of tax … Continue reading Tackling Promoters of Tax Avoidance Schemes
Spring Statement 2025 – Any payroll impact?
The Chancellor of the Exchequer delivered the 2025 Spring Statement in the House of Commons on Wednesday 26th March 2025. … Continue reading Spring Statement 2025 – Any payroll impact?
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 … Continue reading Earnings and employment to February 2025
Mind the Gap – Tax
The HM Revenue and Customs has published the latest estimates of the TAX GAP. The headline tax gap estimates are: … Continue reading Mind the Gap – Tax
Issue 129 of Agent Update – March 2025
Dear PAYadvice.UK Agent Update: Issue 129 is available now.Get the latest guidance and information including: the Official Rate of Interest Lifetime … Continue reading Issue 129 of Agent Update – March 2025
Applied for a tax refund via Tax Credits Ltd!
A large number of taxpayers who had reclaimed tax using the repayment agent Tax Credits Ltd since December 2021 will … Continue reading Applied for a tax refund via Tax Credits Ltd!
Taxation of non-UK domiciled individuals change 6th April 2025
The United Kingdom are changing how it taxes non-UK domiciled individuals with new guidance issued by HM Revenue and Customs (HMRC). … Continue reading Taxation of non-UK domiciled individuals change 6th April 2025
20 years of HM Revenue and Customs
Location:Chartered Institute of TaxationDelivered on:11th March 2025 (Transcript of the speech, exactly as it was delivered) Thank you very much for … Continue reading 20 years of HM Revenue and Customs
Umbrella non-compliance
The government has published its response to the consultation on Umbrellas on 4th March 226. There is evidence of widespread … Continue reading Umbrella non-compliance
Online accounts and Company Tax Return service closing 2026
Companies House and HMRC are closing the joint online filing service on 31 March 2026. Companies have previously had the … Continue reading Online accounts and Company Tax Return service closing 2026
Minimum Wage – CIPP South Live
Next up is the short update from Jenni Morris on National Minimum Wage. Increasingly employers are falling foul of NMW … Continue reading Minimum Wage – CIPP South Live
HMRC starts to issue new tax year 2025/2026 guides and documents
HM Revenue and customs have started to issue guides, tables and documents in readiness for the new tax year starting … Continue reading HMRC starts to issue new tax year 2025/2026 guides and documents
February 2025 Employer Bulletin
HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading February 2025 Employer Bulletin
April 2025 payrise boost to pockets of over 3 million workers
Government lays legislation confirming that the new National Living Wage and new National Minimum Wage will take effect from 1st … Continue reading April 2025 payrise boost to pockets of over 3 million workers
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 … Continue reading RTI Hours reporting 2026 proposal withdrawn
Statutory payment small employer compensation increase to 8.5%
HM Revenue and Customs have issued a notification to software developers on Tuesday 28th January 2025 of an increase compensation … Continue reading Statutory payment small employer compensation increase to 8.5%
Loan Charge Review
The government has commissioned a new independent review of the Loan Charge. At Autumn Budget 2024, the government committed to … Continue reading Loan Charge Review
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 … Continue reading Payroll Technical Specification – Income Tax
Millions yet to file their tax return
Thousands filed their Self Assessment on New Year's Day and HMRC urges those still to complete their tax return, to … Continue reading Millions yet to file their tax return
Self Assessment’s 40,072 festive filers
Thousands… file their Self Assessment tax return over festive break as HMRC reminds others to start now. 4,409 Self Assessment’s … Continue reading Self Assessment’s 40,072 festive filers
Online platform income – do you need to declare?
Check if you need to declare income from selling personal possessions, goods or services online, creating online content or renting … Continue reading Online platform income – do you need to declare?
Two million new ‘appy users in 2024
HMRC’s 2024 review of its HMRC app: 2 million new users, 100 million sessions and £652 million in Self Assessment … Continue reading Two million new ‘appy users in 2024
New Permanent Secretary and Chief Executive at HM Revenue and Customs
John-Paul Marks announced as the new Permanent Secretary and Chief Executive at HM Revenue and Customs. The Cabinet Secretary, with … Continue reading New Permanent Secretary and Chief Executive at HM Revenue and Customs
Welsh Income Tax April 2025
Income tax is partially devolved to Wales, which means that while the Welsh Government is able to vary the three … Continue reading Welsh Income Tax April 2025
2025/2026 P60 design
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2025/2026 tax year. The RD1 guide … Continue reading 2025/2026 P60 design
New support for Small Business
HMRC highlights online support for small businesses to help them understand their tax responsibilities Running a small business, working for … Continue reading New support for Small Business
December 2024 PAYE payment deadline
Electronic payment deadline falls on a weekend In December 2024 the electronic payment deadline for PAYE to HMRC falls on … Continue reading December 2024 PAYE payment deadline
December 2024 Employer Bulletin
HMRC have issued the December 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading December 2024 Employer Bulletin
Tax and online sellers
If you’re selling unwanted items online there is no new tax rule. Earlier this year there was a lot of … Continue reading Tax and online sellers
Scams warning as Self Assessment deadline nears
HMRC is reminding Self Assessment filers to be alert to potential scams and fraudsters ahead of the filing deadline on … Continue reading Scams warning as Self Assessment deadline nears
Apprenticeship Levy and Employment Allowance – connected entities
With the increase in employers National Insurance to 15% and the increased Employment Allowance to £10,500 alongside the removal of … Continue reading Apprenticeship Levy and Employment Allowance – connected entities
Personal Allowances: adjusted net income
There is a common misconception that employers are somehow responsible for an employees tax affairs. A view probably based on … Continue reading Personal Allowances: adjusted net income
April 2025 Postgraduate loan repayment threshold frozen
As anticipated by PAYadvice.UK, the Department for Education (DfE) and Welsh Government has confirmed (Thursday 14th November 2024) the Postgraduate … Continue reading April 2025 Postgraduate loan repayment threshold frozen
Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed
HMRC Software Developers Support Team (SDST) has confirmed (Wednesday 13th November 2024), the student Plan Type 4 (Scotland) threshold applicable … Continue reading Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed
The list keeps growing – Tax Avoidance
The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers were published … Continue reading The list keeps growing – Tax Avoidance
GDPR tax relief claims! You’re kidding
GDPR tax relief! HMRC is aware of tax agents that target businesses to claim Corporation Tax refunds through incorrect provisions, … Continue reading GDPR tax relief claims! You’re kidding
Double cab vehicles are cars!
Another blow from the budget to the farming community who rely on these vehicles for their regular work, following a … Continue reading Double cab vehicles are cars!
PAYE: employer expenses and benefits exemption application
HM Revenue and Customs (HMRC) have issued a new guide and online form completion for applying for employer expenses and … Continue reading PAYE: employer expenses and benefits exemption application
Beneficial loan interest change point revised
As part of the Autumn Budget 2924 changes, the HMRC have confirmed a change to the operation of the Official … Continue reading Beneficial loan interest change point revised
2025-2026: Van benefit and the car and van fuel charge and other future changes
Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used … Continue reading 2025-2026: Van benefit and the car and van fuel charge and other future changes
HMRC late payment interest revised
HMRC interest rates for late payments will be revised following the Bank of England interest rate cut to 4.75% The … Continue reading HMRC late payment interest revised
Do one thing – get on the HMRC app
Talk Money Week is an annual awareness initiative – the theme this year is “Do One Thing” (#DoOneThing) 1.7 million … Continue reading Do one thing – get on the HMRC app
Tax Agent handbook and SA Tips for agents
HMRC have created two new agent dedicated communication products: SA Tips for agents Agent Handbook At the 6th August 2024 … Continue reading Tax Agent handbook and SA Tips for agents
Talk Money week – 4-8 November 2024
PAYadvice.UK is supporting Talk Money Week, which aims to break down barriers and make it easier for people to share … Continue reading Talk Money week – 4-8 November 2024
Tips, gratuities and service charges – Troncs
HMRC have issued an update to guide E24 on 1st November 2024 in relation to the operation of a Tronc … Continue reading Tips, gratuities and service charges – Troncs
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 … Continue reading Company Car Tax goes up – April 2025
Autumn Budget 2024 – HMRC
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her … Continue reading Autumn Budget 2024 – HMRC
Tackling umbrella non-compliance
Analysis shows that umbrella companies were used to engage at least 700,000 workers in 2022 to 2023. This also shows … Continue reading Tackling umbrella non-compliance
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 … Continue reading Payrolling of benefits mandated – April 2026
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 … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
Tax Avoidance promoters – the list keeps growing – now over 120+
The image of the umbrella is significant as many of the named tax avoidance and those issued with official stop … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
Help protect workers from getting caught out by tax avoidance
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with … Continue reading Help protect workers from getting caught out by tax avoidance
Issue 124 of Agent Update – October 2024
Dear PAYadvice.UK, Agent Update: issue 124 is available now. Get the latest guidance and information including:•helping us protect workers from getting … Continue reading Issue 124 of Agent Update – October 2024
6 months left to fill in National Insurance gaps to 2006
6 months to the finish line PAYadvice.UK has been asked to share the following information by HMRC. [Qualifying Individuals] have … Continue reading 6 months left to fill in National Insurance gaps to 2006
On your marks – 100 days to file Self Assessment
Self Assessment filers encouraged to prepare and file their tax return early as 31sr January 2025 deadline is in sight. … Continue reading On your marks – 100 days to file Self Assessment
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 … 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 … Continue reading My HMRC account does not balance – PAYE charge queries
How salary sacrifice affects National Minimum Wage
As part of the October 2024 Employer Bulletin, the HMRC has reminded employers of the impacts that salary sacrifice (salary … Continue reading How salary sacrifice affects National Minimum Wage
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 … 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, … Continue reading October 2024 Employer Bulletin
Minimum pay enforcement results
The Department for Business and Trade (DBT) have published the enforcement results of National Minimum Wage (NMW) and the National … Continue reading Minimum pay enforcement results
Evidence now required to claim PAYE (P87) employment expenses
HMRC have introduced new evidence requirements for claimants from 14th October 2024 to reduce the risk of ineligible expense claims. … Continue reading Evidence now required to claim PAYE (P87) employment expenses
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 … Continue reading PAYE RTI 2025-2026: technical pack published
Make September birth boom a bank account boon
Claim Child Benefit using the HMRC app and receive payment within a week. With around 2,000 babies born on 26th … Continue reading Make September birth boom a bank account boon
671,000 young people urged to cash in their government savings pot
Thousands of young people could have £2,200 sitting unclaimed in their Child Trust Fund account. Young people urged to claim … Continue reading 671,000 young people urged to cash in their government savings pot
Closing the TAX GAP
HMRC package At the Labour party conference (September 2024), Chancellor Rachel Reeves outlined a package of reforms to improve the … Continue reading Closing the TAX GAP