Articles and information in relation to UK Payroll for business, employers and employees.
Income Tax (England and Northern Ireland) Income tax rates and rate limits for Scottish taxpayers are set by the Scottish Parliament. The UK rates are reduced by 10p in £1 for Welsh taxpayers, and the Welsh rates of income tax are set by the Senedd and added to the UK rates. Income tax for England and Northern Ireland remain … Continue reading Budget 2026 – Tax and National Insurance – limited to no payroll change
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
The HMRC Software Developers Support team have provided some further detail for developers in relation to the BIK Class 1A National Insurance Contributions (NICs) rounding rules as part of the MPBiKs measure. These rounding rules will apply to all payrolled benefits in kind which attract Class 1A from 6th April 2027 and align with the existing Class … Continue reading Payrolling 2027 – BIK Class 1A calculation rounding
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
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
Employer National Insurance (NI) contributions should be cut for all workers under 25 to boost employment among the more than 1 million young people not in education, employment or training (NEET), MPs have said. In a new report, the Work and Pensions Committee welcoming early steps taken to prioritise work and training opportunities for 18 … Continue reading MPs push to cut employer’s National Insurance contributions for all under-25s
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
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
Over 4.2 million HMRC app downloads in 2025. More than 136 million logins, a 20% increase on 2024. Older and retired people are the biggest growth area for app engagement. Millions more people are choosing to make managing their tax easier and simpler, with use of the HM Revenue and Customs (HMRC) app continuing to accelerate nationwide. … Continue reading HMRC app surge on those taking control of their tax
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 December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025
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
As part of budget 2025, Rachel Reeves announced a freeze of National Insurance thresholds and rates until April 2031. Well not everything was frozen, it was after confirmed that the National Insurance Contributions (NICs) Lower Earnings Limit (LEL), the point where individual start accruing state benefit rights, would rise by +£4 to a new £129 … Continue reading Budget 2025 – National Insurance freeze!
Extend employer National Insurance contributions veteran’s relief In April 2021, a National Insurance contributions (NICs) relief for employers that hire former members of the UK regular armed forces was introduced. This brought in an NIC category of ‘V’. The veteran’s relief was due to end on 5th April 2026 but the government have announced that it … Continue reading Budget 2025 – Veterans NIC relief extended
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
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2026 for payroll. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2025 changes, even to … Continue reading Legislation updates 2026 for payroll
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
When the hike in employers National,Insurance was announced and with some subsequent publications and also debate in the House of Commons and Lords, there were expressions of the NHS and potentially other social care groups being exempt from the National Insurance rise to 15%. some indicating that employers NICs would continue at 13.8% for some … Continue reading NHS not exempt from 15% employers NIC
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
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
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)
The HM Revenue and Customs have updated and issued its guidance on claiming the uplifted £10,500 employment allowance which can be offset against qualifying employers Secondary Class 1 Bational Insurance liabilities. For payment from 6th April 2025, employers saw the secondary NIC starting threshold drop to £5,000 and the secondary NIC rate increase to 15%. … Continue reading Employment allowance guides updated for April 2025
With the increase to employers secondary National Insurance to 15% and the lowering of the Secondary Threshold to £5,000 per annum for all payments of wages and earnings from Sunday 6th April 2025, HM Revenue and Customs (HMRC) have published the revised National Insurance Contribution (NIC) tables to be operated. Payroll software will have been … Continue reading National Insurance Tables published for 2025/2026
Treasury Minister Dr Alex Allinson MHK presented his third Isle of Man Budget in Tynwald on Tuesday, 18th February 2025, outlining key measures to support working families, protect businesses, and drive government efficiency. Describing it as a Budget for 'stability, progress, and fairness,' the Minister said it reflects the needs of the community while laying … Continue reading Isle of Man Budget 2025 changes tax and National Insurance
HM Revenue and customs have started to issue guides, tables and documents in readiness for the new tax year starting 6th April 2925. Taxable Pay Tables Taxable pay tables manual method guidance for 2025 to 2026 has been added These tables are used to manually work out Income Tax on pay. CWG2: further guide to … Continue reading HMRC starts to issue new tax year 2025/2026 guides and documents
HM Revenue and Customs have issued a notification to software developers on Tuesday 28th January 2025 of an increase compensation payment for statutory payments. Apparently HM Treasury had recently consulted on an area of Statutory Payment policy which will impact payroll software. Who they consulted with is not clear and any consideration of developer needs … Continue reading Statutory payment small employer compensation increase to 8.5%
HMRC have issued the December 2024 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 employer National Insurance contributions and Employment Allowance changes announced at Autumn Budget 2024 automatic enrolment … Continue reading December 2024 Employer Bulletin
Digital Veteran Card to give heroes swifter access to help and support available to them - from help with housing to employment and rail discounts. To be introduced in 2025, it will enable veterans to download their card instantly and be more convenient for smartphone users. Announcement comes for Remembrance weekend as the country comes … Continue reading Digital Veteran Card
As part of the Autumn Budget 2024 announcements, the government has confirmed that it is extending the employer NICs relief for employers hiring qualifying veterans for a further year from 6th April 2025 until 5th April 2026. NI letter V to continue for a further year This means that businesses will continue to pay no … Continue reading Veterans employer NI relief extended
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
As part of the Autumn Budget 2024, the government have confirmed that employment costs on employers are increasing from 6th April 2025 with: The introduction of a lowered Secondary Threshold reduced from the current £175 per week to around £96 Per week. An increase in the employers National Insurance contribution rate from the current 13.8% … Continue reading Autumn Budget 2024 – Employer National Insurance costs increase
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
Dear PAYadvice.UK, Agent Update: issue 124 is available now. Get the latest guidance and information including:•helping us protect workers from getting caught out by tax avoidance•updates to the Trust Registration Service (TRS) guidance•changes to the Agent Dedicated Line•less than 6 months left to fill in National Insurance gaps to 2006•evidence required to claim PAYE (P87) employment … Continue reading Issue 124 of Agent Update – October 2024
6 months to the finish line PAYadvice.UK has been asked to share the following information by HMRC. [Qualifying Individuals] have until 5th April 2025 to fill gaps in their National Insurance records for all years from 6th April 2006 to 5th April 2018, which could boost their State Pension if eligible. After the deadline, [those … Continue reading 6 months left to fill in National Insurance gaps to 2006
Thousands of people missing Home Responsibilities Protection on their National Insurance record could boost their State Pension HM Revenue and Customs (HMRC) is urging tens of thousands of people to check if they are eligible to boost their State Pension. Some parents who claimed Child benefit before 2000 are missing out on State Pension … Continue reading Check you’re not missing State Pension payments
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
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2025 for payroll. We believe that PAYadvice was the first organisation in the UK to bring together the various resources needed by payroll professional and payroll software developers in preparation for the April 2021 through April 2024 changes, even to … Continue reading Legislation updates 2025 for payroll
With the Labour party winning with a significant majority and forming a new UK government, changes to employment and payroll law will be easier than experienced by prior governments. Tax and NICs Whilst there is an aim for stabilising the UK economy, Labour promised to not increase existing PAYE income tax rate or National Insurance. … Continue reading Labour win – payroll and HR impacts
If you are looking after a child under 12 whilst their patent (or main cater) is working you may be entitled to receive NI credits if you are a grandparent, or other family member. These credits have been available since April 2011. If you qualify you must make an application to receive the NI credits. … Continue reading Grandparent, or other family member, who care for a child under 12? Specified adult childcare NI credits
Millions of workers checking payslips will have seen reductions in National Insurance contributions (NICs) As the economy turns a corner, the government is claiming to reward hard work, with over £900 a year boost for typical worker They state it is another step in ‘long-term ambition to end unfair double tax on work’ There are … Continue reading National Insurance cut is live
The government has announced that it intends to bring forward a legislative change to mandate employers operating in a Freeport or Investment Zone special tax site to provide their employee’s workplace postcode to HMRC if they are claiming the relevant secondary Class 1 National Insurance contributions (NICs) relief through their payroll, in due course. The relief is … Continue reading Mandating postcode provision for Freeports and Investment Zones – April 2025
29 million workers receive largest National Insurance cut A £900 a year boost for typical worker Part of the governments long-term ambition to end ‘unfair double tax’ on work According to the government, 29 million Brits will see their hard work rewarded from 6th April 2024 as National Insurance cuts come into full force. Since … Continue reading National Insurance cut for 29 million arrives
HMRC have issued the March 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. On 6 March 2024, the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Spring Budget. One of the headline tax measures relevant for employers was: Changes to … Continue reading March 2024 Employer Bulletin
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
Plans to boost economic activity while supporting vulnerable people with the cost of living will be driven through by Work and Pensions Secretary Mel Stride, as the Government unveiled its Budget for Long Term Growth. Household Support Fund extended with £500 million of support for the most vulnerable households Equivalent of 200,000 more in employment … Continue reading Employment boost of 200,000 as cost of living support extended
The following information has been issued by HMRC following the government spring budget held on Wednesday 6th March 2024. Dear PAYadvice.UK , Today, the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Spring Budget speech and set out the government’s plans to bring forward a series of reforms to ensure the … Continue reading HMRC – Spring Budget 2024
The HMRC Software Developer Support Team have issued the following to developers in relation to the 2 percentage point cut to the main primary National Insurance contribution rates: On 6 March 2024, the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Spring Budget announcements. The Government has announced changes to National … Continue reading April 2024 changes to NICs
The budget 2024, Wednesday 6th March 2024, announced a number of changes , some of which impact payroll software, service and professionals in the payment to employees. Speculation in the days leading up to the budget hinted at cuts to Income Tax Rates and alternated cuts to National Insurance contribution rates of up to 2p. … Continue reading Budget 2024 – Payroll impacts etc.
Want to know how much the reduction in National Insurance could save you & your friends & family? The government are encouraging the sharing of this new online tool to find out. Hey there! The Government has cut National Insurance Contributions from 12% to 10%! This saves the average worker on a £35,400 salary £450 … Continue reading How much NICs will you save?
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
As a result of the Autumn Statement reduction in NIC standard rates by 2% from 12% to 10%, employees will benefit from a cut in National Insurance for payments from 6th January 2023. Directors NI is different to those of employees. To avoid various NIC avoidance measures being applied by directors and their remuneration from … Continue reading National Insurance change for directors – are you ready
Impact of recent Upper Tribunal decision on National Insurance contributions 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, payments made in respect of the use of the vehicle must be … Continue reading Claim NIC rebates on relevant mileage
HMRC have issued the December 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents. The next Employer Bulletin is in February 2024 The headline tax measure relevant for employers was: National Insurance Contributions (NICs) rates In this month’s edition there are important updates … Continue reading December 2023 Employer Bulletin
HM Revenue and Customs Software Developers Support Team have issued the following Monday 4th December 2023 and then updated further with the Scottish and Welsh budgets on Wednesday 20th December 2024. Dear PAYadvice.UK Following Scottish and Welsh Budget announcements we can provide the following Income Tax information for 2024-25. Details for England and Northern Ireland … Continue reading Payroll 2024-25: Allowances, Rates and Thresholds from 6 April 2024
A factsheet setting out details of cuts to main rates of National Insurance for employees and the self-employed. HM Treasury have issued a factsheet outlining more information on the National Insurances changes announced at the Autumn Statement on Wednesday 22nd November 2023. They have issued the following which is also available by clicking on the … Continue reading Autumn Statement 2023: National Insurance Factsheet
Following the Autumn Statement 2023 held on Wednesday 22nd November, As promised by Chancellor, the government have laid a bill to cut National Insurance from 6th January 2024. It is claimed that the average employee will save up to £450 next year. ‘Just one part of the biggest package of tax cuts to be implemented … Continue reading NI reduction bill presented
With the governments Autumn Statement reduction of 2% in the standard rate of National Insurance Contributions from the current 12% to a new 10% from 6th January 2024, it’s all good news for those who pay National Insurance. Salary Sacrifice arrangements have remained popular with employees often able to benefit by the reduction of the … Continue reading Reduction in NI = reduction in employee salary sacrifice benefit
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
As part of the Autumn Statement, the Chancellor of the Exchequer Jeremy Hunt has announced a shock mid year change to National Insurance contribution for employees. The 12% rate is returned to 10%. Payroll software and employers will need to ready themselves to implement the changes in readiness for the new calendar year to be … Continue reading National Insurance rates cut by 2 percent
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
HMRC has published amended guidance in the Employment Income Manual (EIM23900) and introduced new guidance in the National Insurance Manual (NIM06440) about a change in home charging of electric vehicles. Section 239 of the Income Tax (Earning and Pensions) Act 2003 (ITEPA) provides exemption on payments and benefits provided in connection with company cars and vans. This exempts aspects … Continue reading Home and company EV charging – HMRC view change
As part of the governments introduction of reliefs for investment zones from April 2023, a new recycled list of additional National Insurance categories are introduced from 6th April 2024 to report Employers NIC reliefs. The added NIC categories for Investment Zones (IZENR) are: Background The package of tax reliefs available in Investment Zones has been … Continue reading 2024 NI changes: Investment Zone Employer NICs Relief (IZENR)
More time is given to pay National Insurance contributions towards State Pension. Taxpayers now have until 5th April 2025 to fill gaps in their National Insurance record from April 2006 that may increase their State Pension - an extension of nearly 2 years. Extending the voluntary National Insurance contributions deadline until 2025 means that people … Continue reading Deadline for voluntary National Insurance contributions extended to April 2025
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!
HMRC have issued the April 2023 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 there are important updates and information on: PAYE (Pay As You Earn) Classification of company cars and vans for benefit in kind purposes Employer PAYE … Continue reading April 2023 Employer Bulletin
Thousands have been given more time to fill gaps in their National Insurance record and help increase the amount they receive in State Pension. The government has extended the voluntary National Insurance deadline to 31st July 2023 to give people more time to fill gaps in their National Insurance record and help increase the amount … Continue reading Deadline extension for voluntary National Insurance contributions
Payroll managers, employers, do you employ those under the age of 21? HMRC are asking for your help to better understand the processes your company utilises to meet your National Insurance obligations, specifically relating to National Insurance category M individuals. They are interested in hearing from anyone who employs category M individuals regardless of whether you manage … Continue reading HMRC NI Category M – GNS Message Questionnaire
The United Kingdom’s first Freeports in Plymouth, Solent, and Teesside are now fully up and running after receiving final government approval. Teesside, Plymouth and South Devon and Solent Freeports fully operational after final government sign off Up to £25 million in seed funding from Government will be released to turbocharge development in each Freeport Freeports … Continue reading First Freeports launched
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
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
The Chancellor has, Thursday 17th November 2022, announced the Autumn Statement, its aim to restore stability to the economy, protect high-quality public services and build long-term prosperity for the United Kingdom. Chancellor unveils a plan for stability, growth, and public services. Tackling inflation is top of the priority list to stop it eating into paycheques … Continue reading Chancellor delivers plan for stability, growth and public services
From today , 6 November 2022, the 1.25% point cut to National Insurance rates for employees and employers takes effect across the UK. The reversal of April’s rise in National Insurance takes effect across the UK from today Added to July’s increase in National Insurance thresholds, almost 30 million people will be £500 better off … Continue reading Reversal of National Insurance Increase takes effect
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
Dear PAYadvice, Please share the following message sent on behalf of the HMRC External Affairs Team. Earlier today the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, brought forward a number of measures from 31 October’s Medium-Term Fiscal Plan. The measures are designed to ensure the UK’s economic stability and provide confidence in the government’s … Continue reading Chancellor brings forward further Medium-Term Fiscal Plan measures
Prime Minister Liz Truss's opening remarks: Good afternoon, My conviction that this country needs to go for growth is rooted in my personal experience. I know what it’s like to grow up somewhere that isn’t feeling the benefits of growth. I saw what that meant and I am not prepared to accept that for our … Continue reading PM press conference: 14th October 2022
Friday 14th October 2022 saw one of the shortest service Chancellor of the Exchequer as Kwasi Kwarteng stands aside at the request of the prime minister Liz Truss. Following the Growth Plan 2022 announcements in cuts to both income tax and Corporation tax, the value of government gilts has been under significant market pressure along … Continue reading Chancellor accepts request to stand aside
To ensure taxpayers understood their increased National Insurance contributions from 6th April 2022, that the additional contribution was to help fund public services, HMRC asked employers and payroll agents to put a message on the payslip explaining what these funds would be used for. Originally they asked that the message apply to all payslips for … Continue reading November 2022 NI change – Drop the message
New employer National insurance reliefs to be introduced Similar to Veterans and Freeports, a new investment zone employer NIC relief is proposed requiring change in payroll solutions. Investment Zones Investment Zones are to drive growth and unlock housing across the UK by lowering taxes and liberalising planning frameworks to encourage rapid development and business investment. … Continue reading The Growth Plan 2022: Investment Zones
The following has been provided by the HMRC Software Developer Support Team (SDST):- Dear Developer, On 22 September the Government announced changes to National Insurance contributions (NICs) rates and the Health and Social Care Levy (HSCL). Please note that this update is subject to Parliamentary approval. Key measures the Government announcement impacting payroll software developers … Continue reading Payroll 2022-23: November changes to NICs
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
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
With the resignation of Boris Johnson and the ongoing election of a new Prime Minister with announcements to be made Monday 5th September 2022, will payroll see it’s third change to National Insurance in one year? With candidates vying for election, promises of changes are frequent and sometimes a little reactionary. With the cost of … Continue reading Preparing for the 3rd National Insurance payroll change!
Increase in National Insurance thresholds On 23rd March 2022 in the Spring Statement 2022, the UK government announced an increase in National Insurance primary thresholds affecting the 2022 to 2023 tax year. HMRC are reminding employers that the primary threshold changes take effect from 6th July 2022, resulting in employees paying National Insurance contributions on … Continue reading NI change 6th July 2022 – are you ready?
HMRC have published their June 2022 edition of the employers bulletin. It covers a multitude of topics. A primary focus is on the National Insurance changes which come into force from 6th July 2022. Topics covered include: PAYE Changes to our webchat service Increase in National Insurance thresholds Basic PAYE Tools — additional in-year release … Continue reading June 2022 HMRC Employer Bulletin
Businesses hiring military veterans can save thousands of pounds in employee National Insurance contributions, thanks to a scheme launched by the government’s Office of Veterans’ Affairs. From 6th April 2022 employers will not have to pay National Insurance contributions for veterans in their first year of civilian employment after leaving the armed forces. Businesses will … Continue reading Take advantage of National Insurance relief when hiring veterans
Dear PAYadvice.UK, The Chancellor made his annual Spring Statement speech today where he set out the Government’s tax plan to support the UK economy, businesses and families in both the short and the medium term. Key measures the Chancellor announced as part of the plan include: •an increase to the National Insurance Primary Threshold for … Continue reading Spring Statement 2022
As part of the spring statement initiatives, the Chancellor, Rishi Sunak, has announced an increase to the Employment Allowance from £4,000 to £5,000 Employment Allowance is a relief which allows eligible businesses to reduce their employer National Insurance contributions (NICs) bills each year Around 495,000 businesses (30% of all businesses) benefit from the increase, including … Continue reading Employment allowance increased to £5,000
As part of the Spring Statement 2022 given on Wednesday 23rd March 2022, the government announced a change to National Insurance calculations which are to be applicable from Monday 6th July 2022. Increase is Primary Threshold The chancellor has announced an increase in the Class 1 National Insurance Primary Threshold from £9,880 to £12,570, the … Continue reading Payroll surprise in spring statement
HMRC publishes their Employer Bulletin online 6 times a year, providing employers and agents with the latest information on topics and issues that may affect them. In the February 2022 edition there are important updates and information on: PAYE Basic PAYE Tools ― new release Changes to our Employer Helpline processes Health and Social Care … Continue reading February 2022 HMRC Employer Bulletin
Focus on the National Insurance Fund The Government Actuary has published the annual report on the National Insurance Fund (NIF) for Great Britain. The report: projects contribution income, benefit payments and the balance of the NIF over the coming financial yearsis a source of information for MPs who scrutinise the government’s draft legislation for up-rating … Continue reading The 2022 annual report on the National Insurance Funds
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)
On 7th September 2021, the government announced a new 1.25% Health and Social Care Levy to fund investment in the NHS and social care. The Levy will be effectively introduced from April 2022 when National Insurance Contributions (NICs) for working age employees, self-employed people and employers will increase by 1.25% and be added to the … Continue reading Health and Social Care payslip message issued
Following the successful Legislation update 2021 for payroll by PAYadvice.UK with 19,500 hits and downloads since its launch at the beginning of 2021, following the UK budget on 27th October trigger and confirming a number of payroll changes for April 2022, along with announcement by States of Guernsey and States of Jersey - PAYadvice.UK have … Continue reading Legislation update 2022 for payroll
The Chancellor has launched (7th September) Spending Review 2021 (SR21), which will conclude on 27th October 2021 alongside an Autumn Budget and set out the government’s spending priorities for the Parliament. The three-year review will set UK government departments’ resource and capital budgets for 2022-23 to 2024-25 and the devolved administrations’ block grants for the same … Continue reading The year of two budgets! 2021 budget date set
HMRC have issued the June 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: Coronavirus (COVID-19) updates and information Coronavirus: how HMRC will continue to support customers and the economyClaim working from home tax reliefContinued support for businesses: Statutory Sick … Continue reading HMRC June 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
For the second year running the HMRC have issued the National Insurance contributions tables very late on 6th April. Traditionally issued in late February, the 2021/2022 tables have been issued on Tuesday 6th April 2021. The fact that pay calculations have been required in preparation for payments in the new tax year seems to no … Continue reading CA38/CA40/CA41/CA42/CA44 National Insurance contributions tables issued (at last)
At Spring Budget 2020, the Chancellor announced the introduction of a National Insurance holiday for employers that hire former members of the UK regular armed forces. The holiday will exempt employers from any National Insurance contributions liability on a veteran’s salary up to the Upper Secondary Threshold (UST) in their first year of civilian employment. … Continue reading National Insurance contributions relief for employers who hire veterans