Articles and information in relation to UK Payroll for business, employers and employees.
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
Dear PAYadvice.UK HMRC have issued the April 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 new rates of the National Minimum Wage changes to company size thresholds for … Continue reading April 2025 Employer Bulletin
Changes to company size thresholds for off-payroll working Where an engager or business needs to consider the off-payroll working (OPW) rules there is an important change relating to company size thresholds. From 6th April 2025, the government thresholds that determine if a company is classified as ‘small’ change. This means that for accounting periods beginning … Continue reading IR35 Off Payroll Working – trigger threshold change
The government has published its response to the consultation on Umbrellas on 4th March 226. There is evidence of widespread non-compliance in the umbrella company market resulting in the depriving of workers employment rights. The Government considers action in the umbrella company market is imperative to protect the most vulnerable workers. Responses to the consultation … Continue reading Umbrella non-compliance
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
HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, payroll professionals and agents.the next edition will be published in August 2024. In this edition of the Employer Bulletin there are important updates and information on: PAYE tax calculation repayments PAYE Settlement Agreement calculations 2023 … Continue reading July 2024 Employer bulletin
The government remains concerned about the scale of non-compliance in the umbrella company market, and the detrimental impact that this has on workers, taxpayers and the labour market. In Summer 2023, the government consulted on options to reduce tax non-compliance in the market and will publish a response to its consultation soon. To support workers … Continue reading Tackling Non-Compliance in the Umbrella Companies Market
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 (HMRC) have published new guides to improve understanding of responsibilities when there are contractors in a labour supply chain. The new Guidelines for Compliance will help organisationsunderstand what HMRC consider good practice (or poor practice)when preparing for and making status determinations foroff-payroll workers. You can find the full guidance at‘Help to … Continue reading
Off-payroll working rules (IR35) responsibilities – new guidance
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
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
The Chancellor of The Exchequer Jeremy Hunt has, Monday 17th October 2022, brought forward a number of measures from 31st October 2022 Medium-Term Fiscal Plan. Changes designed to ensure the UK’s economic stability and provide confidence in the government’s commitment to fiscal discipline Basic rate of income tax to remain at 20% until economic conditions … Continue reading Chancellor brings forward further Medium-Term Fiscal Plan measures
The Growth Plan 2022 speech as delivered by Chancellor Kwasi Kwarteng. Mr Speaker, Let me start directly with the issue most worrying the British people – the cost of energy. People will have seen the horrors of Putin’s illegal invasion of Ukraine. They will have heard reports that their already-expensive energy bills could reach as … Continue reading The Growth Plan 2022 speech
As part of the Chancellors Growth Plan 2022 speech: Mr Speaker, we can also simplify the IR35 rules – and we will. In practice, reforms to off-payroll working have added unnecessary complexity and cost for many businesses. So, as promised by My RHF the Prime Minister, we will repeal the 2017 and 2021 reforms. Of … Continue reading IR35 Off payroll working rules repealed from 6th April 2023 – cancelled
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
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
Naming tax avoidance promoters As part of the approach to support taxpayers to steer clear, or move out, of tax avoidance HMRC plans to publish details of those involved in the supply of mass-marketed tax avoidance schemes and details of the schemes they are selling. This will enable taxpayers to spot avoidance schemes more easily … Continue reading HMRC to name tax avoidance promoters
The government has published a call for evidence on the umbrella company market. Umbrellas - what are they? Umbrella companies play a role in the labour market by facilitating the engagement of temporary workers. Umbrella companies employ individuals on behalf of clients and employment businesses. They do not source work for the employee, which is … Continue reading Call for Evidence: umbrella company market
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)
Off-payroll working rules (commonly known as IR35) changed on 6th April 2021. In efforts to overcome IR35 responsibilities some arrangements are being promoted that indicate some client organisations would no longer be responsible for considering the off payroll working rules. These may be labelled as ‘contracted out services’ or ‘statement of works’. It is important to fully consider any arrangements in response to changes to … Continue reading Off-payroll (IR35) contracted out services
HMRC have issued the August 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: UK Transition Travellers carrying cash Changes to right to work checks from 1 July 2021EU Settlement Scheme: late applications Coronavirus (COVID-19) updates and information Coronavirus Job Retention … Continue reading HMRC August 2021 Employer Bulletin
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
This article is based on HMRC information ESM2390. What is an ‘umbrella company‘? There is no statutory definition of an ‘umbrella company’. It is generally accepted that an umbrella company is a company that employs temporary workers who work for different end clients’. Typically they enter into a contract with a recruitment agency who will … Continue reading IR35/Off-Payroll Working – Umbrellas and Agencies
Join the Payroll and HR community at the SD Worx monthly, online interactive discussion. With one of the most eagerly anticipated Budgets set to be published on 3rd March 2021, our regular expert panel will be discussing the choices and changes set out by Chancellor Rishi Sunak. We’ll be interpreting how they impact businesses in … Continue reading Payroll Question Time: The Budget 2021 – Friday 5th March | 2:00pm – 3:30pm
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
There are less than 100 days until changes to the off-payroll working rules (IR35) come into effect on 6 April 2021. Changes to the off-payroll working rules (IR35) HMRC are providing support to help customers continue to prepare for the changes. Help and support for off-payroll working Those who should take action are: large and … Continue reading Preparing for changes to the off-payroll working rules (IR35) on 6 April 2021