Articles and information in relation to UK Payroll for business, employers and employees.
The United Kingdom are changing how it taxes non-UK domiciled individuals with new guidance issued by HM Revenue and Customs (HMRC). … Continue reading Taxation of non-UK domiciled individuals change 6th April 2025
Hundreds of payroll professional gathered near Tower Bridge for the Payroll Live South event Wednesday 5ty March 2025. Jason Davenport, … Continue reading Payroll professional gather at the CIPP Payroll Live South
HM Revenue and customs have started to issue guides, tables and documents in readiness for the new tax year starting … Continue reading HMRC starts to issue new tax year 2025/2026 guides and documents
HMRC have issued the February 2025 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading February 2025 Employer Bulletin
Photo by Pixabay on Pexels.com Schedule 2 of the Debtors Scotland Act 1987 sets out the amount that can be deducted … Continue reading Scottish Earnings Arrestment Change 2025
Software developers have been contacted on Tuesday 28th January 2025 to inform them that Employers will no longer be required … Continue reading RTI Hours reporting 2026 proposal withdrawn
HM Revenue and Customs have issued a notification to software developers on Tuesday 28th January 2025 of an increase compensation … Continue reading Statutory payment small employer compensation increase to 8.5%
The HM Revenue and Customs (HMRC) have published on 20th January 2025 the 'Specification for PAYE tax table routines' updated … Continue reading Payroll Technical Specification – Income Tax
Monday 20th January 2021, the government has laid regulations to implement Neonatal Care Leave and Pay. Subject to parliamentary approval, … Continue reading Regulations for Neonatal Care Leave and Pay laid
The Isle of Man Tynwald (Parliament) is being asked to approve increases to the Isle of Man’s Minimum Wage at … Continue reading Isle of Man minimum wage change proposals 2025
The following was announced on Tuesday 21st January 2025: Automatic enrolment (AE) into workplace pensions has transformed workplace pension saving … Continue reading Automatic Enrolment: the Earnings Trigger and Qualifying Earnings Band Review 2025/2026
The minimum wage rate that apply across the whole of the United Kingdom have risen significantly over these past few … Continue reading Make your views heard on the future of the minimum wage
Torsten Bell MP has been appointed Parliamentary Secretary in HM Treasury and Parliamentary Under Secretary of State in the Department … Continue reading Torsten Bell appointed Minister for Pensions
Income tax is partially devolved to Wales, which means that while the Welsh Government is able to vary the three … Continue reading Welsh Income Tax April 2025
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2025/2026 tax year. The RD1 guide … Continue reading 2025/2026 P60 design
Electronic payment deadline falls on a weekend In December 2024 the electronic payment deadline for PAYE to HMRC falls on … 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, … Continue reading December 2024 Employer Bulletin
The UK Government announced the increase basis for Statutory Payment rates along with other benefits and have released the proposed … Continue reading Statutory Payment Rates 2025 increased by 1.7%
Equal Pay Day Wednesday 20th November 2024 was marked as Equal Pay Day, a national campaign led by the Fawcett … Continue reading Women’s pay and equality
With the increase in employers National Insurance to 15% and the increased Employment Allowance to £10,500 alongside the removal of … Continue reading Apprenticeship Levy and Employment Allowance – connected entities
There is a common misconception that employers are somehow responsible for an employees tax affairs. A view probably based on … Continue reading Personal Allowances: adjusted net income
PAYadvice author Simon Parsons is a contributor to the GPA magazine 04:05 Global Payroll, in this months edition he covers subjects … Continue reading GPA – UK payroll – I’m dreaming of an alright Christmas
As anticipated by PAYadvice.UK, the Department for Education (DfE) and Welsh Government has confirmed (Thursday 14th November 2024) the Postgraduate … Continue reading April 2025 Postgraduate loan repayment threshold frozen
HMRC Software Developers Support Team (SDST) has confirmed (Wednesday 13th November 2024), the student Plan Type 4 (Scotland) threshold applicable … Continue reading Student Loan Plan 4 (Scotland) threshold for April 2025 confirmed
The most recent additions and updates to the list of named tax avoidance schemes, promoters, enablers and suppliers were published … Continue reading The list keeps growing – Tax Avoidance
HMRC have issued an update to guide E24 on 1st November 2024 in relation to the operation of a Tronc … Continue reading Tips, gratuities and service charges – Troncs
As part of the Autumn Budget 2024 documentation Annex A, the company car tax rates for April 2025 have confirmed … 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 … Continue reading Autumn Budget 2024 – HMRC
Analysis shows that umbrella companies were used to engage at least 700,000 workers in 2022 to 2023. This also shows … Continue reading Tackling umbrella non-compliance
As part of the Autumn Budget 2024 information, the government have confirmed that from April 2026, it will be mandatory … Continue reading Payrolling of benefits mandated – April 2026
The HMRC SDST has issued the following confirmation information to the software developer community on the changes to National Insurance … Continue reading Payroll 2025-26: changes to NICs rates and thresholds and to Employment Allowance
(c) PAYadvice Ltd 2024 Low Pay Commission recommendations accepted in full The Government has announced Tuesday 29th October 2024 its … Continue reading National Living Wage to increase to £12.21 in April 2025
Chancellor announces pay rise for over 3 million workers next year, as National Living Wage rises by 6.7%. Chancellor Rachel … Continue reading Autumn Budget 2024 – Pay boost for millions with National Minimum Wage increases
The image of the umbrella is significant as many of the named tax avoidance and those issued with official stop … Continue reading Tax Avoidance promoters – the list keeps growing – now over 120+
According to the government, business and working people deserve a secure, supportive working environment that will in turn boost growth … Continue reading Statutory Sick Pay consultation
As part of the October 2024 Employer Bulletin, HM Revenue and Customs (HMRC) are asking employers to to assist with … Continue reading Help protect workers from getting caught out by tax avoidance
Almost half a million people working for more than 15,000 real Living Wage Employers throughout the country are set for … Continue reading Real Living Wage increases to £12.60 in UK and £13.85 in London
As part of the October 2024 employer bulletin, HMRC are reminding employers of RTI data items to report in relation to … Continue reading Data capture of business tax identifiers on RTI FPS
As part of the October 2024 Employer Bulletin, the HMRC has provided information for employers where they may have a … Continue reading My HMRC account does not balance – PAYE charge queries
As part of the October 2024 Employer Bulletin, the HMRC has reminded employers of the impacts that salary sacrifice (salary … Continue reading How salary sacrifice affects National Minimum Wage
For the second year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute … Continue reading Christmas 2024 and New Year 2025 – when are the Bank Holidays and what about paying early?
HMRC have issued the October 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading October 2024 Employer Bulletin
Issued Wednesday 25th September 2024 Dear PAYadvice.UK, I am pleased to advise that the 2025-26 RTI technical pack for internet … Continue reading PAYE RTI 2025-2026: technical pack published
HMRC have issued further policy information on the new Statutory Neonatal Care Pay and Leave (SNCP&L, SNCL and SNCP). These … Continue reading Statutory Neonatal Care Pay (SNCP) and Leave – April 2025
HMRC have issued the August 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading August 2024 Employer Bulletin
Originally started in readiness for 2021, PAYadvice.UK are constructing its popular PAYadvice Series Legislation Update 2025 for payroll. We believe … Continue reading Legislation updates 2025 for payroll
The Department for Education on 13th August 2024 confirmed annual updates to repayment thresholds for undergraduate Income Contingent Student Loans. … Continue reading Student Loan Plan 1 and 2 threshold increases April 2025
The Government has extended the consultation on the Child Maintenance Service (CMS) to ensure there is suitable time for feedback … Continue reading Child Maintenance consultation extended
We’re changing the way the Minimum Wage is set so it keeps in line with the cost of living. What … Continue reading Minimum Wage changes
HMRC have added Blizzard Pay Ltd (BPL) to their named list of tax avoidance scheme promoters. So how did Blizzard … Continue reading Blizzard added to the tax avoidance promoters list
Lees of Scotland are another retailer caught out by the complex National Minimum Wage regulations and their efforts to help … Continue reading Minimum wage and the Payroll Savings scheme dilemma!
As part of the new Labour governments proposed 40 bills which formed part of the Kings Speech delivered on Wednesday … Continue reading Minimum Wage Revolution – is it about to happen?
As part of the Kings Speech delivered on Wednesday 17th July 2924, the Starmer Labour government set out its intention … Continue reading Employment Rights Bill
PAYadvice author Simon Parsons is a contributor to the new GPA magazine 04:05 Global Payroll, in this months edition he … Continue reading GPA – UK Payroll – Tax Planning and Tax Avoidance Measures Becoming Prevalent
Do you operate salary advance schemes for your employees either directly or through an Earned Wage Access provider? As part … Continue reading RTI FPS reporting salary advances relaxation
With statistics showing a drop in generosity through payroll giving over the past few challenging years, the HMRC are reminding … Continue reading Payroll giving – supporting charities
HMRC have reminded employers as part of the July 2024 employer bulletin, the Real Time Information (RTI) setting required and … Continue reading RTI and off-payroll working (IR35) reminder
HMRC have issued the July 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading July 2024 Employer bulletin
Earlier Year Updates (EYU) were introduced in April 2014 to be used by employers to correct employee reported data for … Continue reading End of Tax Year Adjustments – EYU bill no more
With the Labour party winning with a significant majority and forming a new UK government, changes to employment and payroll … Continue reading Labour win – payroll and HR impacts
The new statutory allowance (SNCP) is planned to be introduced in April 2025; this is for parents who have a … Continue reading Statutory Neonatal Care Pay (SNCP) is on its way – April 2025
Pension contributions during Statutory Maternity Leave One of the common questions in payroll and employment rights social media groups is … Continue reading Pension rights when on maternity leave
The following is based on a blog by the Low Pay Commision published 3rd May 2024. Apprenticeships are a great … Continue reading Four facts about apprentice pay – Low Pay Commission
Accent Umbrella Ltd (AUL) has been named by HMRC as a promoter of tax avoidance schemes. Please be cautious following … Continue reading With Accent Umbrella? Get out!
Millions of workers checking payslips will have seen reductions in National Insurance contributions (NICs) As the economy turns a corner, … Continue reading National Insurance cut is live
The Low Pay Commission (LPC) has been given the remit for 2025 by the UK government. They have asked the … Continue reading National Minimum Wage 2025 – what will it be?
Prime Minister meets veterans, businesses and charities to launch a dedicated employment support service. Prime Minister meets veterans, businesses and … Continue reading ‘OP PROSPER’ boosts veterans’ employment
29 million workers receive largest National Insurance cut A £900 a year boost for typical worker Part of the governments … Continue reading National Insurance cut for 29 million arrives
Here it is again, the start of a New Tax Year. Often when meeting with payroll and tax professionals from … Continue reading 6th April 2024 – Happy New (Tax) Year
1st April 2024 National Minimum Wage uplift The 1st April 2024 sees the introduction of a significant uplift in the … Continue reading Don’t be an April Fool! The Minimum Wage checklist
There has been a number of discussions in social media about week 53 and what should happen with tax codes. … 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 … 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, … Continue reading March 2024 Employer Bulletin
Source: PAYE RTI from HMRC The Office for National Statistics (ONS) estimates for February 2024 indicate that the number of … Continue reading Payroll pays 30.4 million employees
So here we are again, the end of another UK tax year! At PAYadvice.UK we are seeing a high number … Continue reading What’s going on with Directors National Insurance
The government is legislating to require businesses to change the information they provide to HMRC through Pay As You Earn (PAYE) Real … Continue reading HMRC to collect worked hours paid data
HMRC are keen to hear views… about the 'Raising standards in the tax advice market: strengthening the regulatory framework and … Continue reading Consultation on raising standards in the tax advice market – this impacts Payroll service
The following information has been issued by HMRC following the government spring budget held on Wednesday 6th March 2024. Dear … 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 … 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 … Continue reading Budget 2024 – Payroll impacts etc.
National Minimum Wage increases imminent National Minimum Wage applies to all employees and workers who have reached school leaving age … Continue reading Pay boost for 21 & 22 year olds and younger workers
Salary sacrifice schemes have become increasingly popular, often generated by employer efforts to save secondary National Insurance contributions with employers … Continue reading Salary Sacrifice and Minimum Pay : benefit or a risk too far
524 businesses have been named for failing to pay the minimum wage Employers ordered to repay workers nearly £16 million, … Continue reading Shamed for not paying minimum wage
HMRC have issued the February 2024 edition of the Employer Bulletin which brings the latest HMRC updates and guidance to support employers, … Continue reading February 2024 Employer Bulletin
Automatic enrolment (AE) into workplace pensions has been a great success to date. Since 2012 over 11 million people having … Continue reading Pension AE: Earnings Trigger and Qualifying Earnings Band Frozen for 2024/25
An employment agency breached National Minimum Wage (NMW) regulations by not paying enough to cover waiting time for workplace security … Continue reading Work security check time is Working Time
There are changes to the way Paternity Leave and Pay can be claimed and taken. This will make it more … Continue reading Paternity pay change – April 2024
Want to know how much the reduction in National Insurance could save you & your friends & family? The government … Continue reading How much NICs will you save?
How holiday pay and entitlement has changed from 1 January 2024. The Department for Business and Trade has published new … Continue reading DBT publish new guidance on Simplifying holiday entitlement and holiday pay calculations
At the Autumn Statement 2023 held on 22nd November, a 2% cut in the standard rate of National Insurance was … Continue reading 6th Jan 2024 NI cuts – are you ready
HM Revenue and Customs (HMRC) have named (21st December 2023) another tax avoidance promoter umbrella company using powers from the … Continue reading Another avoidance umbrella named!
Budget date announced HM Treasury has confirmed that the Chancellor Jeremy Hunt has commissioned the Office for Budget Responsibility to … Continue reading Spring Budget 2024 set for 6th March
The agent update 115 has reminded that at the Autumn Statement on 22nd November 2023, the government is introducing a … Continue reading Off-payroll working rules (IR35) – pause settlement option
UK resident taxpayers who have income from outside the UK may need to declare this income to HMRC. They have … Continue reading Do I need to declare foreign income to HMRC?
Photo by Lisa Fotios on Pexels.com Welsh Rates of Income Tax (WRIT) The process for Wales involves the UK Government … Continue reading Welsh Income Tax April 2024
Photo by Pixabay on Pexels.com The Scottish Budget 2024-2025 was presented to the Scottish Parliament on Tuesday 19th December 2023. … Continue reading Scottish Budget tax proposals for April 2024
As a result of the Autumn Statement reduction in NIC standard rates by 2% from 12% to 10%, employees will … Continue reading National Insurance change for directors – are you ready
HMRC have issued the RD1 Specification for employers substitute forms P60 for the new 2024/2025 tax year. The RD1 guide … Continue reading 2024/2025 P60 design
Impact of recent Upper Tribunal decision on National Insurance contributions When employees use their own car for work, relief from … Continue reading Claim NIC rebates on relevant mileage
National Minimum Wage compliance approach As part of the NMW compliance approach outlined in the December 2023 Employer Bulletin, HM … Continue reading Minimum Pay – Geographical approach to employers