Articles and information in relation to UK Payroll for business, employers and employees.
As part of the employers bulletin June 2026 articles, the HM Revenue and Customs (HMRC) has issued information on the Low Earners Pension Payment (LEPP). Contact imminent From August 2026, HMRC will be contacting around 1 million eligible individuals directly about the low earner’s pension payment, previously referred to as the low earner’s anomaly. This … Continue reading Low earner’s pension payment
As part of the HMRC June 2026 Employer Bulletin, there is an article that highlights that the Low Incomes Tax Reform Group (LITRG) made HMRC aware of an error in the August 2023 issue of the employer bulletin and a corrected reissued article. Tax relief on employee contributions to registered pension schemes The text below is based on a replacement for … Continue reading Pension tax relief – still getting it wrong
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
What should be one of the most simplest terms in use turns out to be one of the most complicated. Much of the confusion is a result of whose point of view! For what should have such a simple meaning, HM Revenue and Customs (HMRC) have such a different and varying use of the term. … Continue reading When NET is not what you think!
The Pension Regulator has shared information on two updates to the automatic enrolment pages of TPR’s website. These are designed to support employers and advisers in understanding their legal automatic enrolment duties. Common error video clips Employers are still making a number of common errors in relation to automatic enrolment, some of these include: using … Continue reading Employer pension – common errors
In the August 2023, the HMRC are again reminding employers on the confusing pension scheme tax relief methods along with a warning that the employer is responsible for any resulting underpayment of tax. So PAYadvice.UK goes through their detail published and attempts to clarify and explain. The bulletin states: Tax relief on employee contributions to … Continue reading Pension Tax Relief – what are HMRC on about?
Low earners who save through a Net Pay Arrangement (NPA) pension will get the same level of government top-up as those who use Relief at Source schemes Around 1.2 million low earners will receive top-ups to their take-home pay from 2025 which could be worth hundreds of pounds a year. For NPAs, pension contributions are … Continue reading 1.2 million low earners to see boost in take-home pay
Following concerns expressed to government on a purported tax relief anomaly between the Net Pay Arrangement where tax relief at the employees prevailing tax rate is given versus Relief At Source where a 25% top up is applied regardless. The government was concerned about the potential for a low-earning individual’s take-home pay to be affected … Continue reading Pension tax relief response – new NPA top-up