Payrolling 2027 – Register to voluntary payroll benefits

The HM Revenue and Customs has opened the registration of non-mandated benefits (voluntary Payrolling) in readiness for April 2027. The voluntary online payrolling service has reopened for registrations and cancellations. Living accommodation and loans can now be payrolled. They indicate that employer must register to voluntarily payroll most benefits in kind that are not mandatory prior … Continue reading Payrolling 2027 – Register to voluntary payroll benefits →

Payrolling 2027 – it’s time to get ready

If you, as an employer, provide any of the mandated benefits, including those offered via salary sacrifice or other Optional Remuneration Arrangements (OpRA) being: Company Cars including salary sacrifice cars Car fuel Company Vans Van fuel Medical benefits Then you need to start your Payrolling plans now. Does mandation affect those who have voluntarily payrolled … Continue reading Payrolling 2027 – it’s time to get ready →

Employer Bulletin: October 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. 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 →

Payrolling 2027 – non-mandated benefit registration

Voluntary registration for non-mandatory payrolling of benefits in kind HMRC have confirmed that from November 2026, employers can register to voluntarily payroll non-mandated benefits for the 2027 to 2028 tax year, using the payrolling benefits and expenses online service. Class 1A applies to voluntary Payrolling From 6th April 2027, employers who voluntarily choose to payroll … Continue reading Payrolling 2027 – non-mandated benefit registration →

Payrolling 2027 – BIK Class 1A calculation rounding

The HMRC Software Developers Support team have provided some further detail for developers in relation to the BIK Class 1A National Insurance Contributions (NICs) rounding rules as part of the MPBiKs measure. These rounding rules will apply to all payrolled benefits in kind which attract Class 1A from 6th April 2027 and align with the existing Class … Continue reading Payrolling 2027 – BIK Class 1A calculation rounding →

Legislation updates 2027 for payroll

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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 →

Payrolling 2027 – Globally Mobile Employees can be exempted

The government has now confirmed that Employers will have the option to voluntarily except Globally Mobile Employees (GMEs) from mandatory payrolling from 6th April 2027. In these cases, employers may continue to use existing year-end reporting arrangements through forms P11D and P11D(b). HMRC indicate that this will be managed through a separate exception process. What are … Continue reading Payrolling 2027 – Globally Mobile Employees can be exempted →

Employer Bulletin: August 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. 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 →

Payrolling Benefits and registration

Get ready for mandatory payrolling of benefits in kind (BiKs) For employers who offer any of the mandatory benefits: Cars and Fuel Medical benefits Vans and Fuel It is important that employers start planning on both the payroll implementation aspects and how they will obtain and apply the required benefit data from their benefit providers. … Continue reading Payrolling Benefits and registration →

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 June 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: June 2026 →

Payrolling 2027 (MPBiKs) – mandatory items confirmed

Company Cars and Vans are are part of mandatory Payrolling On Monday 15th June, HMRC have confirmed a simplification to their original Payrolling mandation (MPBiKS) by phasing its introduction. So what does that mean for April 2027 preparation. It has been confirmed that mandatory Payrolling of benefits and introduction of Class 1A applies to: Company … Continue reading Payrolling 2027 (MPBiKs) – mandatory items confirmed →

Get ready for your 2027 (MPBiKs) Payrolling project

HMRC have indicated that benefits in kind must be payrolled from April 2027. This is being referred to as Mandatory Payrolling Benefits in Kind (MPBiKs). They had already issued two sets of draft documents with more information issued on Monday 15th June 2026 proposing a new phased approach for April 2027 and a further phase … Continue reading Get ready for your 2027 (MPBiKs) Payrolling project →

Employer Bulletin: February 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 February 2026 edition of Employer Bulletin … Continue reading Employer Bulletin: February 2026 →

Employer Bulletin: December 2025

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 December 2025 edition of Employer Bulletin … Continue reading Employer Bulletin: December 2025 →

June 2025 Employer Bulletin

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 →

Payrolling of benefits mandation delayed until April 2027

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 →

December 2024 Employer Bulletin

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 →

Company Car Tax goes up – April 2025

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 →

Want to payroll benefits – plan and register soon for 2024/2025

Many employers provide benefits, whether as part of standard reward packages or via flexible reward choice programmes utilising Salary Sacrifice or other Optional Remuneration Arrangements (OpRA). The resulting benefits may have implications for Tax, Class 1 NICs and Class 1A with P11D and P11Db obligations. Many of these arrange,ents have developed over long periods of … Continue reading Want to payroll benefits – plan and register soon for 2024/2025 →

2024-2025: Car and van fuel benefit charges

Company van The Van Benefit Charge applies when an employee is provided with a company van and it is used for personal journeys. The Van Fuel Benefit Charge applies where fuel is provided by the employer to cover private use. Company car fuel benefit A director or employee who is provided with a Company Car … Continue reading 2024-2025: Car and van fuel benefit charges →

Company Car Tax 2024

As part of the Autumn Statement documentation Annex A, the company car tax rates for April 2024 have been confirmed as frozen at the same levels as from April 2023. The next rise occurs from April 2025. For all cars, drivers must add 4% to their appropriate percentage if the car is propelled solely by … Continue reading Company Car Tax 2024 →

April 2023 Employer Bulletin

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 →

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 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 →

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. Employers must register now Reporting expenses and benefits for the tax year ending 5th April 2023 From 6th April 2023 HMRC will no longer accept new informal payrolling benefits arrangements. For those employers who have … Continue reading Major changes to reporting benefits →

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 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 →

Start preparing now for Payrolling benefits 2022/2023

HMRC is encouraging employers to consider payrolling the expenses and benefits they pay to staff. The advantages of payrolling expenses and benefits are that employers will no longer need to submit multiple P11Ds, and employees will be more likely to pay the correct tax due on their benefits during the tax year. Employers still need … Continue reading Start preparing now for Payrolling benefits 2022/2023 →

HMRC October 2021 Employer Bulletin

HMRC have issued the October 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: PAYE Tax changes for health and social care Business Tax Account and Pay As You Earn (PAYE) for employers Reporting PAYE information in real time when … Continue reading HMRC October 2021 Employer Bulletin →

HMRC August 2021 Employer Bulletin

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 April 2021 Employer Bulletin

HMRC have issued the April 2021 Employer Bulletin, again, packed full with information. In this month’s edition of the Employer Bulletin there are updates and information on COVID-19 updates and information:Coronavirus Job Retention SchemeVAT deferral new payment schemeNew one-off payment of £500 to support working households receiving tax creditsExtension of filing dates for internationally mobile … Continue reading HMRC April 2021 Employer Bulletin →

Salary Sacrifice and furlough reference salary

HMRC have added further clarification to the furlough guidance in relation to salary sacrifice arrangements and the calculation of the reference salary for the Job Retention Scheme. They clarify that: You cannot include the following when calculating wages: payments made at the discretion of the employer or a client - where the employer or client … Continue reading Salary Sacrifice and furlough reference salary →

The Van Benefit and Car and Van Fuel Benefit Order 2021

HM Treasury have issued the following statement to enable payroll software and employers to prepare for the new tax year commencing 6th April 2021. Statement 4th February 2021 Kemi Badenoch MP Exchequer Secretary (HM Treasury): The van benefit charge and fuel benefit charges for cars and vans will be uprated by the Consumer Price Index … Continue reading The Van Benefit and Car and Van Fuel Benefit Order 2021 →