Freeport and Investment Zones – report the postcode on FPS

Freeport and Investment Zone special tax sites — employer National Insurance contributions relief guidance update From 6th April 2025, eligible employers operating in a designated special tax site who wish to claim the employer National Insurance contributions relief will be required to provide the workplace postcode for each eligible employee within the RTI (Real Time Information) Full … Continue reading Freeport and Investment Zones – report the postcode on FPS →

Payroll and the importance of postcodes

UK Postcodes The UK postcode is a combination of between five and seven letters and numbers which define four different levels of geographic unit. It is part of a coding system created and used by the Royal Mail across the United Kingdom for sorting mail. The postcodes are an abbreviated form of address, which enable … Continue reading Payroll and the importance of postcodes →

Mandating postcode provision for Freeports and Investment Zones – April 2025

The government has announced that it intends to bring forward a legislative change to mandate employers operating in a Freeport or Investment Zone special tax site to provide their employee’s workplace postcode to HMRC if they are claiming the relevant secondary Class 1 National Insurance contributions (NICs) relief through their payroll, in due course. The relief is … Continue reading Mandating postcode provision for Freeports and Investment Zones – April 2025 →

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 address on the first Full Payment Submission (FPS). Failure may result in an individual not being correctly identified, duplication, application by HMRC of a Temporary Reference Number (TRN) and the individuals record being placed into … Continue reading Using the correct employee addresses — new starters →