HMRC have indicated that employers who want to set up a recurring direct debit for their employer PAYE, that this … Continue reading HMRC update Employer Direct Debit information
HMRC update Employer Direct Debit information
Tag: #Payroll
Are holiday pay changes on the way
As part of the government proposals following BREXIT, the ‘Smarter Regulation to Grow the Economy’ published on Wednesday 10th May … Continue reading Are holiday pay changes on the way
Pay rises and the impacts on Maternity – the curse of Alabaster
Pay increases to meet the cost of living crisis and the rise in National set Minimum pay. With current level … Continue reading Pay rises and the impacts on Maternity – the curse of Alabaster
New tipping law passed
Withholding tips from staff becomes unlawful as the Tipping Bill achieves Royal Assent, with more than 2 million workers to … Continue reading New tipping law passed
Paper P11Ds – now being rejected
Paper P11D or P11D(b) (original or amendment) after 6th April 2023 If an employer or agent submits a paper P11D … Continue reading Paper P11Ds – now being rejected
Generic Notifications for student loans – What’s the point!
Student and postgraduate loan generic notification service messages to employers As part of the April 2023 Employer bulletin, the HMRC … Continue reading Generic Notifications for student loans – What’s the point!
PAYE account misbalance – the dreaded duplicates!
Every month HMRC creates a PAYE charge for all employers and pension providers. A "small number" contact the HMRC employer … Continue reading PAYE account misbalance – the dreaded duplicates!
April 2023 Employer Bulletin
HMRC have issued the April 2023 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to … Continue reading April 2023 Employer Bulletin
Ethnicity pay reporting: guidance for employers
Ethnicity pay reporting is one of the tools employers can use to build transparency and trust among their employees. The … Continue reading Ethnicity pay reporting: guidance for employers
STOP notices served on 6 more avoidance schemes
Under the Promoters of Tax Avoidance Schemes (POTAS) regime, HMRC can publish information about promoters of tax avoidance schemes that … Continue reading STOP notices served on 6 more avoidance schemes
Start-age for National Living Wage expected to drop to 21 from April 2024
In 2019, the Low Pay Commission (LPC) recommended that workers should become entitled to the National Living Wage (NLW, the … Continue reading Start-age for National Living Wage expected to drop to 21 from April 2024
Common causes of minimum pay breach
The Department for Business and Trade (DBT), formerly known as BEIS have issued updated information on one of their areas … Continue reading Common causes of minimum pay breach
Happy New (Tax) Year – 6th April 2023
Photo by Pavel Danilyuk on Pexels.com Often when meeting with payroll professionals around the world, they wonder why the United … Continue reading Happy New (Tax) Year – 6th April 2023
National Minimum Wage Rise 1st April 2023
For pay periods starting on or after Saturday 1st April 2023, the National Living Wage and Nation Minimum Wage are … Continue reading National Minimum Wage Rise 1st April 2023
UK Payroll numbers hit new record
HMRC Real Time Information submission have indicated a new record number of people on payroll according to the Office For … Continue reading UK Payroll numbers hit new record
Bill passed to expand pension saving to young and low earners
The Department for Work and Pensions (DWP)… confirmed it will support proposals to expand Automatic Enrolment, enabling millions of people … Continue reading Bill passed to expand pension saving to young and low earners
No more Paper P11Ds to HMRC
The HM Revenue and Customs Software Developer Support Team have confirmed changes to the acceptable P11D submission due from 6th … Continue reading No more Paper P11Ds to HMRC
HMRC NI Category M – GNS Message Questionnaire
Payroll managers, employers, do you employ those under the age of 21? HMRC are asking for your help to better … Continue reading HMRC NI Category M – GNS Message Questionnaire
HMRC issue guidance for 2023/2024 tax year
The HMRC have update their employer guidance CWG2, CWG5 and also the guide to gross-up where employer pay the tax … Continue reading HMRC issue guidance for 2023/2024 tax year
Major changes to reporting benefits
HM Revenue and Customs has informed employers as part of the February 2023 Employer Bulletin of changes to reporting benefits. … Continue reading Major changes to reporting benefits
February 2023 Employer Bulletin
This links to edition 100 of the online Employer Bulletin. In this month’s edition of the Employer Bulletin there are … Continue reading February 2023 Employer Bulletin
Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24.
I am pleased to be able to let you know that I have today [26th January 2023] announced the outcome … Continue reading Automatic Enrolment Earnings Trigger and Qualifying Earnings Band for 2023/24.
Five more tax avoidance schemes named
HMRC names 5 more tax avoidance schemes, as part of their crack-down on tax avoidance promoters. HM Revenue and Customs … Continue reading Five more tax avoidance schemes named
Scottish Earnings Arrestment change April 2023
The Scottish Minister for Public Finance, Planning and Community Wealth has written to the Economy and Fair Work Committee to … Continue reading Scottish Earnings Arrestment change April 2023
Spring Budget 2023 – 15th March 2023
Today I can inform the House that I have asked the Office for Budget Responsibility (OBR) to prepare a forecast … Continue reading Spring Budget 2023 – 15th March 2023
HMRC late payment interest rates revised
HMRC interest rates for late payments will be revised following the Bank of England interest rate rise to 3.5%. The … Continue reading HMRC late payment interest rates revised
Scottish Budget confirms tax proposals for April 2023
The Scottish Budget 2023-2024 was presented to the Scottish Parliament on Thursday 15 December 2022 some 30 minutes later than … Continue reading Scottish Budget confirms tax proposals for April 2023
Welsh Income Tax April 2023
Welsh Rates of Income Tax (WRIT) The process for Wales involves the UK Government reducing each of the three income … Continue reading Welsh Income Tax April 2023
Getting your tax code right!
PAYE notice of coding, also known as a P2 gives taxpayers an explanation of what their tax code is and … Continue reading Getting your tax code right!
December 2022 Employer Bulletin
HMRC have published their December 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Your employees … Continue reading December 2022 Employer Bulletin
First Freeports launched
The United Kingdom’s first Freeports in Plymouth, Solent, and Teesside are now fully up and running after receiving final government … Continue reading First Freeports launched
Tax year 2023/2024: Car and van fuel benefit charge increased
HM Revenue and Customs have confirmed the decision to increase the Expenses and Benefits rates for tax year 2023/2024, effective … Continue reading Tax year 2023/2024: Car and van fuel benefit charge increased
Significant minimum pay rise may impact employer reward strategies
Employers may need to review their reward strategies! With the proposal of the Low Pay Commission (LPC) for a significant … Continue reading Significant minimum pay rise may impact employer reward strategies
Student Loan Thresholds Confirmed for April 2023
As part of the April 2023 changes to payroll, the HMRC Software Developers Support Team (SDST) has additionally confirmed the … Continue reading Student Loan Thresholds Confirmed for April 2023
Statutory Sick Pay increases from April 2023 to £109.40
Following the government Autumn Statement on 17th November 2023 and the indication that benefits would rise by 10.1%, the Statutory … Continue reading Statutory Sick Pay increases from April 2023 to £109.40
Statutory Parental Payment increased by 10.1% from April 2023 to £172.48
Following the governments Autumn Statement on 17th November 2022 and indication that benefits would rise by 10.1%, it has been … Continue reading Statutory Parental Payment increased by 10.1% from April 2023 to £172.48
Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023
Dear PAYadvice.UK, Following the Autumn Statement of 17 November 2022 we can confirm the following information for payroll 2023-24. Where … Continue reading Payroll 2023-24: Allowances, Rates and Thresholds from 6 April 2023
Child Care Vouchers – 2023/2024 Basic Earnings Assessment Calculator
An employer who provides childcare vouchers to employees are required to undertake an annual Basic Earnings Assessment (BEA) prior to … Continue reading Child Care Vouchers – 2023/2024 Basic Earnings Assessment Calculator
Autumn Statement 2022
Dear PAYadvice.UK, The Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, made his Autumn Statement speech. The Chancellor … Continue reading Autumn Statement 2022
National Minimum and Living Wage rise for April 2023
The government states it is committed to ending low pay. From 1st April 2023, the National Living Wage (NLW) will … Continue reading National Minimum and Living Wage rise for April 2023
Chancellor delivers plan for stability, growth and public services
The Chancellor has, Thursday 17th November 2022, announced the Autumn Statement, its aim to restore stability to the economy, protect … Continue reading Chancellor delivers plan for stability, growth and public services
Reward and Payroll Summit 2022 – part 1
Thursday 17th November 2022, and great to be amongst payroll and reward professionals at the Reward & Payroll Summit at … Continue reading Reward and Payroll Summit 2022 – part 1
Payroll Service Summit – part 2
The afternoon has started with a welcome back from Paul Spiers of Experian. Paul Spiers Experian (by psp 2022) Experien … Continue reading Payroll Service Summit – part 2
Ten years of Automatic Enrolment – over £114bn pension savings
Automatic Enrolment has helped millions put more into their pension pots than ever before, according to new figures released to … Continue reading Ten years of Automatic Enrolment – over £114bn pension savings
Payroll Services Summit 2022 – Part 1
Setting for the Payroll Services Summit 2022 (by psp 2022) It’s great to be amongst the payroll service community at … Continue reading Payroll Services Summit 2022 – Part 1
Reversal of National Insurance Increase takes effect
From today , 6 November 2022, the 1.25% point cut to National Insurance rates for employees and employers takes effect … Continue reading Reversal of National Insurance Increase takes effect
8th May 2023 Bank holiday proclaimed
The Prime Minister has proclaimed an additional bank holiday to mark the Coronation of His Majesty King Charles III. The … Continue reading 8th May 2023 Bank holiday proclaimed
PAYE RTI 2023-24: Technical Pack updated
The HMRC Software Developer Support Team have notified updates to the Real Time Information technical specifications and an update to … Continue reading PAYE RTI 2023-24: Technical Pack updated
October 2022 HMRC Employer Bulletin
HMRC have published their October 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE Reduction in … Continue reading October 2022 HMRC Employer Bulletin
Christmas 2022 and New Year 2023 – when are the Bank Holidays and what about paying early?
As Christmas Day and New Year’s Day fall on weekends, neither is a bank holiday and therefore substitute days are … Continue reading Christmas 2022 and New Year 2023 – when are the Bank Holidays and what about paying early?
Chancellor brings forward further Medium-Term Fiscal Plan measures
Dear PAYadvice, Please share the following message sent on behalf of the HMRC External Affairs Team. Earlier today the Chancellor of … Continue reading Chancellor brings forward further Medium-Term Fiscal Plan measures
Chancellor Statement – 17th October 2022
Speech to the House of Commons as delivered by Chancellor Jeremy Hunt. Mr Speaker, The central responsibility of any government … Continue reading Chancellor Statement – 17th October 2022
Chancellor brings forward further Medium-Term Fiscal Plan measures
The Chancellor of The Exchequer Jeremy Hunt has, Monday 17th October 2022, brought forward a number of measures from 31st … Continue reading Chancellor brings forward further Medium-Term Fiscal Plan measures
New Starter Checklist for PAYE available
HM Revenue and Customs have launched a New Starter Checklist as an alternative way for new employees to ensure their … Continue reading New Starter Checklist for PAYE available
New Chancellor and Secretary to the Treasury appointed
King Charles III has been pleased to approve the following appointments: Rt Hon Jeremy Hunt MP as Chancellor of the … Continue reading New Chancellor and Secretary to the Treasury appointed
Chancellor accepts request to stand aside
Friday 14th October 2022 saw one of the shortest service Chancellor of the Exchequer as Kwasi Kwarteng stands aside at … Continue reading Chancellor accepts request to stand aside
Medium-Term Fiscal Plan (Budget)
The Chancellor has commissioned the OBR’s forecast for 31st October 2022, and will publish the Medium-Term Fiscal Plan on the … Continue reading Medium-Term Fiscal Plan (Budget)
November 2022 NI change – Drop the message
To ensure taxpayers understood their increased National Insurance contributions from 6th April 2022, that the additional contribution was to help … Continue reading November 2022 NI change – Drop the message
Additional Rate tax update
The Chancellor confirmed an update to plans for the Additional Rate tax on the morning of 3rd October 2022. “From … Continue reading Additional Rate tax update
Growth Plan implementation update
An update on next steps following the Growth Plan which the Chancellor set out on 23 September. Friday 23rd September … Continue reading Growth Plan implementation update
The Growth Plan 2022 speech
The Growth Plan 2022 speech as delivered by Chancellor Kwasi Kwarteng. Mr Speaker, Let me start directly with the issue … Continue reading The Growth Plan 2022 speech
IR35 Off payroll working rules repealed from 6th April 2023 – cancelled
As part of the Chancellors Growth Plan 2022 speech: Mr Speaker, we can also simplify the IR35 rules – and … Continue reading IR35 Off payroll working rules repealed from 6th April 2023 – cancelled
The Growth Plan 2022: Investment Zones
New employer National insurance reliefs to be introduced Similar to Veterans and Freeports, a new investment zone employer NIC relief … Continue reading The Growth Plan 2022: Investment Zones
Reversal of the Health and Social Care Levy
The government is cancelling the Health and Social Care Levy – initially introduced via a 1.25 percentage point rise in … Continue reading Reversal of the Health and Social Care Levy
Tax cuts planned for April 2023
Chancellor announces new Growth Plan with biggest package of tax cuts in generations The government has announced that the planned … Continue reading Tax cuts planned for April 2023
HMRC late payment interest rates rise
The Bank of England Monetary Policy Committee voted on 22nd September 2022 to increase the Bank of England base rate … Continue reading HMRC late payment interest rates rise
HM Treasury confirm Friday 23rd September 2022 for the mini budget
Subject to the agreement of the House of Commons, On Friday 23rd September, Chancellor Kwai Kwarteng will unveil the Growth … Continue reading HM Treasury confirm Friday 23rd September 2022 for the mini budget
Who is Kwasi Kwarteng?
Chancellor of the Exchequer - The Rt Hon Kwasi Kwarteng MP It is increasingly looking as if the government will … Continue reading Who is Kwasi Kwarteng?
PAY.UK Confirm Monday 19th September 2022 as a non-payment processing date for BACS
From: Pay.UK Enquiries <Enquiries@wearepay.uk> Sent: 12 September 2022 16:43To: PAYadvice.U.K.Subject: RE: External : Bank Holiday 19th September 2022 Good afternoon, … Continue reading PAY.UK Confirm Monday 19th September 2022 as a non-payment processing date for BACS
19th September 2022 confirmed as State Funeral and Bank Holiday
The department for Business Enterprise and Industrial Strategy have issued the following information and guidance. Monday 19th September 2022 will … Continue reading 19th September 2022 confirmed as State Funeral and Bank Holiday
State funeral will be a public holiday
King Charles III has approved, at the ceremony St James palace proclaiming him as monarch, a bank holiday across the … Continue reading State funeral will be a public holiday
Approved Mileage Allowance Payments error
HMRC’s Income Tax Policy Team has indicated that over the last 6 months, both HMRC & HM Treasury have received … Continue reading Approved Mileage Allowance Payments error
Preparing for the 3rd National Insurance payroll change!
With the resignation of Boris Johnson and the ongoing election of a new Prime Minister with announcements to be made … Continue reading Preparing for the 3rd National Insurance payroll change!
London landmark tax avoidance scheme named
A tax avoidance promoter based in The Shard has been exposed by HM Revenue and Customs (HMRC) with users warned … Continue reading London landmark tax avoidance scheme named
Labour market overview, UK: August 2022
The Office for National Statistics (ONS) has published its latest Labour market overview indicating changes in employment for the United … Continue reading Labour market overview, UK: August 2022
Student Loan Plan 1 & 2 thresholds confirmed for April 2023
The Department for Education has confirmed the Student Loan thresholds for Plan Type 1 and 2 to be operated from … Continue reading Student Loan Plan 1 & 2 thresholds confirmed for April 2023
Organised Labour Fraud
As part of the August 2022 employer bulletin, HMRC has issued information on Organised Labour Fraud. Organised labour fraud is … Continue reading Organised Labour Fraud
Using the correct employee addresses — new starters
As part of the August 2022 employer bulletin, HMRC have emphasised the need for employers to notify the correct employee … Continue reading Using the correct employee addresses — new starters
PAYE new variable payment plan
From 19th September 2022, in response to feedback, employers’ with PAYE will be able to setup and take advantage of … Continue reading PAYE new variable payment plan
August 2022 HMRC Employer Bulletin
HMRC have published their August 2022 edition of the employers bulletin. It covers a multitude of topics: PAYE PAYE Settlement … Continue reading August 2022 HMRC Employer Bulletin
NI change 6th July 2022 – are you ready?
Increase in National Insurance thresholds On 23rd March 2022 in the Spring Statement 2022, the UK government announced an increase … Continue reading NI change 6th July 2022 – are you ready?
June 2022 HMRC Employer Bulletin
HMRC have published their June 2022 edition of the employers bulletin. It covers a multitude of topics. A primary focus … Continue reading June 2022 HMRC Employer Bulletin
HMRC urges customers to leave tax avoidance scheme promoted by London-based firm
HMRC names Peak PAYE Ltd as a tax avoidance promoter and urges individuals to withdraw from using it. This tax … Continue reading HMRC urges customers to leave tax avoidance scheme promoted by London-based firm
Umbrella company director banned
Best Employment Services provided umbrella payroll services and outsourced its operations to a network of Isle of Man companies, and … Continue reading Umbrella company director banned
HMRC instructs agents they can stop using late P45’s
In the HMRC agent update 96 published 19th May 2022, revised guidance has been issued in relation to the late … Continue reading HMRC instructs agents they can stop using late P45’s
COVID-19 Easements end
As part of the April 2022 Employer Bulletin, HMRC have confirmed detail around the ending of certain ‘easements’ related to … Continue reading COVID-19 Easements end
Home and Hybrid working – a taxing situation
Working from home: claiming tax relief from April 2022 As part of emergency COVID-19 restrictions, Government instructions to work from … Continue reading Home and Hybrid working – a taxing situation
April 2022 HMRC Employer Bulletin
HMRC publishes the Employer Bulletin 6 times a year, giving employers and agents the latest information on topics and issues … Continue reading April 2022 HMRC Employer Bulletin
Record number of employees on payroll
The latest Labour Force Survey (LFS) estimates from the Office for National Statistics (ONS) for December 2021 to February 2022 … Continue reading Record number of employees on payroll
Tax cut worth up to £1,000 for half a million small businesses starts
Tax cut worth up to £1,000 for eligible businesses announced by the Chancellor at the Spring Statement takes effect 6th … Continue reading Tax cut worth up to £1,000 for half a million small businesses starts
Health and Social Care Levy to raise billions for NHS and social care
From Wednesday 6th April 2022, the Health and Social Care Levy will begin to raise billions to tackle the Covid … Continue reading Health and Social Care Levy to raise billions for NHS and social care
Happy New (Tax) Year – 6th April 2022
Why does the UK tax year start on 6th April each year? Well, it used to be New Year’s Day! … Continue reading Happy New (Tax) Year – 6th April 2022
New National Minimum Wage rates commence
For pay periods commencing from the 1st April 2022, the new National Minimum Wage and National Living Wage rates come … Continue reading New National Minimum Wage rates commence
SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79
Nick Day is joined on The Payroll Podcast by Simon Parsons M.Sc FCIPPdip MBCS, Director UK Compliance Strategies at SD … Continue reading SPRING BUDGET SPECIAL 2022-23 WITH SIMON PARSONS #79
Income tax drop to 19% in 2024 brought forward to 2023 and then cancelled
As part of the Spring Statement 2022 announcement, the Chancellor, Rishi Sunak, announced that in 2024 when the rate of … Continue reading Income tax drop to 19% in 2024 brought forward to 2023 and then cancelled
Payroll surprise in spring statement
As part of the Spring Statement 2022 given on Wednesday 23rd March 2022, the government announced a change to National … Continue reading Payroll surprise in spring statement
April 2022 – New Tax Year resources
PAYadvice endeavours to keep you as up to date as possible with the latest and developing changes impacting payroll and … Continue reading April 2022 – New Tax Year resources
Health and Social Care – National Insurance contribution uplift
HMRC have issued the following communication to UK employers to assist informing employees of the reason for the increase in … Continue reading Health and Social Care – National Insurance contribution uplift
February 2022 HMRC Employer Bulletin
HMRC publishes their Employer Bulletin online 6 times a year, providing employers and agents with the latest information on topics … Continue reading February 2022 HMRC Employer Bulletin
Pension AE threshold for 2022/2023 frozen
The government have confirmed that the Pension Auto Enrolment thresholds have all been frozen at the April 2021 levels. For … Continue reading Pension AE threshold for 2022/2023 frozen