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
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2027 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 2026 changes, even to … Continue reading Legislation updates 2027 for payroll
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
The HM Revenue and Customs (HMRC) have updated the draft guides on Mandating Payrolling Benefits in Kind (MPBiKs) on the evening of Friday 31st July 2026. 31st July 2026 update: The default operation of mandatory payrolling Benefits in kind that come under mandatory payrolling from April 2027 have been listed. Reporting requirements The guidance has … Continue reading Mandating Payrolling of Benefits in Kind (MPBiKs) – July/August 2026 update and the revised draft RTI Data Items
The Chancellor has confirmed that the date of the Budget will be Wednesday 28 October 2026. In a video message, the Chancellor of the Exchequer, John Healey MP said: This government is working fast to restore hope and back Britain’s communities. In the past two weeks, we have begun to kickstart growth in every postcode. We … Continue reading Budget to move “power and money out of Westminster, and into every postcode
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
As part of the February Employer Bulletin, the HMRC are reminding employers that the regular electronic payment deadline of 22nd of both February and March 2026 fall on weekends. The electronic payment deadlines fall on a Sunday on 22 February 2026 and 22 March 2026. To make sure your payment for these months reaches us on time, you need to have … Continue reading HMRC electronic payment deadline for February and March 2026
The February edition of the HMRC Employers Bulletin out lines the changes to Statutory Sick Pay which applies from 6th April 2026 and forms one of the measures from the Employment Right Act 2025. PAYadvice.UK has published a series of articles and resource pages (see below links) on the changes which are to soon come … Continue reading Statutory Sick Pay (SSP) changes — what employers need to know
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 February 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: February 2026
The HMRC have issued the RD1 Specification for employer substitute form P60 and e P60 for the tax year 2026 to 2027. In addition to changing the tax year, the reference to tax credits has been removed and reference to Pension Credit has been added. April 2026 sees the introduction of Statutory Parental Bereavement Pay … Continue reading 2026/2027 P60 & eP60 substitute adjustments
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
What are umbrella companies? Umbrella companies are employment intermediaries that employ workers on behalf of agencies and end clients. Many umbrella companies operate diligently, supporting their employees and providing convenience and administrative benefits for agencies. Some appear to be involved in tax avoidance However, too many are used to facilitate non-compliance including tax avoidance and … Continue reading Umbrellas — rules to tackle non-compliance
Budget 2025 speech as delivered by Chancellor Rachel Reeves - 26th November 2025 Madame Deputy Speaker. It is my understanding that the Office for Budget Responsibility’s Economic and Fiscal Outlook was released on their website before this statement. This is deeply disappointing and a serious error on their part. The Office for Budget Responsibility has … Continue reading Budget 2025 speech
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 October edition of Employer Bulletin includes … Continue reading Employer Bulletin: October 2025
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
On Wednesday 3rd September 2025, the Chancellor Rachel Reeves confirmed that the date of the Budget will be held on Wednesday 26th November 2025 and has commissioned the Office of Budget Responsibility (OBR) to prepare an economic and fiscal forecast. Budget to address economy that’s “not working well enough for working people” In a video message, … Continue reading Autumn 2025 budget date announced
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 August edition of Employer Bulletin includes … Continue reading Employer Bulletin: August 2025
HM Revenue and Customs (HMRC) have confirmed the intention Payroll Service providers to be registered along with other Tax Advisers from 1st April 2026 New requirements are being introduced for all tax advisers to register with HMRC and meet minimum standards. So who are tax advisers According to the UK government, Tax advisers are those … Continue reading Payroll Service providers to be registered from April 2026
New PAYE service announced to save around 35 million taxpayers’ time. At least 90% of taxpayer interactions with HMRC to be digital by 2030. Reducing post and letters to save £50 million a year – equal to almost 1,500 full time nurses. Workers are set to take control of their tax affairs as the government announced on … Continue reading Workers to take control of their tax affairs with new HMRC services
As part of the June 2025 Employers Bulletin, HM Revenue and Customs (HMRC) shared an update on raising ‘disputed charges’. The name does not bode well with an implied fight with the nations tax collector, for that reason HMRC had perviously changed the name to ‘Charge Resolution’ as that was more aligned to the reality … Continue reading HMRC disputed charges
HM Revenue and Customs (HMRC) automatically do a Simple Assessment if you owe tax they can’t collect through your PAYE tax code vi your employer or pension and you aren’t registered for Self Assessment. They work out what you owe then write to tell you how much this is and when you need to pay … Continue reading Received an HMRC Simple Assessment letter?
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
HM Revenue and Customs have announced and confirmed that the planned implementation of mandatory Payrolling that was originally announced as due to be implemented from 6th April 2026 has been delayed until 6th April 2027. So what has been announced? The government has announced additional time to prepare for the introduction of mandatory payrolling for … Continue reading Payrolling of benefits mandation delayed until April 2027
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
PAYadvice.UK sees a number of social posts and questions around the effective payroll dates when crossing from the 2024/2025 tax year into the new 2025/2026 tax year. Most recently have related to poor business planning by some employers on the impacts of National Insurance increases relating to work undertaken in March 2025 or earlier which … Continue reading Payroll dates – what affects what?
The United Kingdom are changing how it taxes non-UK domiciled individuals with new guidance issued by HM Revenue and Customs (HMRC). Out with the old, in with the new From 6th April 2025, rules for the taxation of non-UK domiciled individuals will end for all new foreign income and gains (FIG). These will be replaced with: an … Continue reading Taxation of non-UK domiciled individuals change 6th April 2025
The HM Revenue and Customs (HMRC) have published on 20th January 2025 the 'Specification for PAYE tax table routines' updated to version 23.0 (January 2025). This confirms the parameters and sets out the guidance and calculation rules for payroll software developers in relation to the calculation of Income Tax. Within payroll. Payroll technical specifications: Income … Continue reading Payroll Technical Specification – Income Tax
HMRC’s 2024 review of its HMRC app: 2 million new users, 100 million sessions and £652 million in Self Assessment payments Download and access the HMRC app 24/7 to get personal tax information, National Insurance, and Child Benefit. 2024 has been the most successful year for the HMRC app to date, with 2 million more … Continue reading Two million new ‘appy users in 2024
Electronic payment deadline falls on a weekend In December 2024 the electronic payment deadline for PAYE to HMRC falls on Sunday 22nd December 2024. For those using BACS for payments, the 21st and 22nd December are non-banking days where payments will not be paid. Employers need to make sure their payment for the tax Month … Continue reading December 2024 PAYE payment deadline
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
Income Tax The Scottish Parliament has the power to set the Income Tax rates and bands for the non‑savings, non‑dividend income of Scottish taxpayers. Responsibility for the remainder of the Income Tax system, which includes all reliefs and exemptions, as well as setting the UK‑wide Personal Allowance and its associated taper rate, are reserved to the UK Parliament. … Continue reading Scottish Budget 2025/2026 – Income Tax
As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed a +1% rise from 6th April 2025. For those with Electronic Vehicles (even via salary sacrifice schemes), the company car tax (yes it is a company provided car even via a lease company) applicable rises … Continue reading Company Car Tax goes up – April 2025
Dear PAYadvice.UK Yesterday [Wednesday 30th October 2024], the Chancellor of the Exchequer, the Rt Hon Rachel Reeves MP, made her Autumn Budget speech and set out the government’s fiscal plans. This [communication] provides you with information on the key measures announced in the Autumn Budget 2024 that will be relevant to you as an agent. Tax related … Continue reading Autumn Budget 2024 – HMRC
HMRC have issued the August 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 liabilities and payments viewer — ‘Earlier Year Update’ becomes ‘end of tax year adjustment’ … Continue reading August 2024 Employer Bulletin
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
There has been a number of discussions in social media about week 53 and what should happen with tax codes. Some saying operate Week 1 / Month 1 and others suggesting even the application of 0T/1. What is week tax week 53, 54 and 56? Where an employer pays their employees weekly, 2-Weekly (fortnightly) or … Continue reading Leap year – Tax Week 53, 54 and 56
So The year 2024 sees PAYE reaching 80 years old PAYE (Pay As You Earn) was introduced into the United Kingdom in 1944, a scheme devised by Sir Paul Chambers. The introduction of PAYE followed trials held in 1940 & 1941. Following the Second World War, as with other nations around the works, the financial … Continue reading Happy 80th birthday to PAYE Income Tax
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
HMRC have issued the February 2024 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 March 2024 In this month’s edition of the Employer Bulletin there are important updates and information on: PAYE taxed award schemes 2024 National Insurance contributions … Continue reading February 2024 Employer Bulletin
There were 4,757 tax payers who filed their Self Assessment return on Christmas Day, according to HM Revenue and Customs (HMRC). A day traditionally dominated by eating, drinking, and exchanging gifts saw a perhaps surprising number of customers also find time to go online and complete the filing their tax return for the 2022 to … Continue reading Many Happy (Tax) Returns
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
According to an HMRC promotion, they have acknowledged that over two million new employees who started a new job in 2022 were placed into the wrong tax code! They urge employers to obtain a P45 or a completed and correct starter checklist in time and ready to operate in the first payment of wages. Failure … Continue reading Over 2 million new starters put on wrong tax code!
HMRC have indicated that employers who want to set up a recurring direct debit for their employer PAYE, that this needs to be done at least 6 working days before the payment due date of 22nd of the month. Of course, where the 22nd falls on a non banking day then the earlier payment date … Continue reading HMRC update Employer Direct Debit information
Paper P11D or P11D(b) (original or amendment) after 6th April 2023 If an employer or agent submits a paper P11D or P11D(b) (original or amendment) after 6th April 2023: the form will be rejected on the basis that it has not be submitted to HMRC in the prescribed manner the employer or agent will be … Continue reading Paper P11Ds – now being rejected
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
HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 4.25%. The Bank of England Monetary Policy Committee announced on 23rd March 2023 an increase to the Bank of England base rate to 4.25% from 4%. HMRC interest rates are linked to the Bank of England base … Continue reading HMRC late payment interest rates revised
The HM Revenue and Customs Software Developer Support Team have confirmed changes to the acceptable P11D submission due from 6th April 2023 and onwards. Although paper forms may still be issued to relevant employees as a copy, the submission of paper forms to HMRC is no longer permitted. In a message to software developers entitled: … Continue reading No more Paper P11Ds to HMRC
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
HMRC have published their August 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE PAYE Settlement Agreements — introducing new digital version of the PSA1 Form Payment deadline and calculation reminder Employers PAYE — introduction of variable payment plan First Full Payment Submission for new starters: the importance of using the … Continue reading August 2022 HMRC Employer Bulletin
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
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues that may affect them. In April 2032edition of the Employer Bulletin there are important updates and information on: PAYE PAYE Settlement Agreements deadline Electronic payment deadline falls on a weekend Classification of company cars or … Continue reading April 2022 HMRC Employer Bulletin
PAYadvice endeavours to keep you as up to date as possible with the latest and developing changes impacting payroll and HR. The latest version 22.9 includes the announcements made at the spring statement 2022 which took place on 23rd March 2022.: The increase to primary threshold from 6th July 2022The increase to the Employment Allowance … Continue reading April 2022 – New Tax Year resources
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
Welsh Rates of Income Tax The draft Budget assumes the three Welsh Rates of Income Tax (basic, higher and additional) will remain at 10% (10p in the pound) for 2022-23. This will be subject to Senedd approval through a Rate Resolution and will mean that Welsh taxpayers will continue to pay the same rates as … Continue reading Welsh Devolved Taxes and Welsh Rates of Income Tax – Draft Budget 2022-2023
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
