This page will be regularly be updated with changes as they are announced in preparation for 2026.
Last years resources for 2025
The prior year 2025/2026 resources can be found at:
Resources for 2026
The PDF download:
Guernsey (1st January 2026)
Class 1 Contributions (confirmed)
The changes from 1st January 2026 to Class 1 contributions have been proposed. These were confirmed on 22nd October 2025.
The contribution earnings limits and rate changes applicable from 1st January 2026 have been indicated as follows:
Minimum wage
The changes to minimum wage for Guernsey commencing 1st October 2025 have been announced and confirmed as follows:
Jersey (1st January 2026) (confirmed)
The changes applicable from 1st January 2026 have been confirmed:
Jersey Minimum Wage (confirmed)
The Jersey minimum wage changes for 1st September 2025 and additional changes from 1st April 2026 are confirmed:
United Kingdom (6th April 2026)
Autumn Budget 2025
On Wednesday 3rd September 2025, the Chancellor Rachel Reeves confirmed that the date of the Budget will be held on Wednesday 26th November 2025
The following articles when released will relate to the budget speech and associated measures and announcements:
HMRC guidance to operate from 6th April 2026
When the Autumn Budget 2025 has taken place on Wednesday 26th November 2025, the trickle of government announcements and changes that impact payroll will be updated on these resources soon after officially being made available.
Real Time Information (RTI)
The 2026/2027 technical guides to RTI were released on 7th August 2025 at Real Time Information internet submissions: 2026 to 2027 technical specifications – GOV.UK
The changes relate to the change in tax year, the new requirement to report:
- Tax year rolled forwards from 2025-2026 to 2026-2027
- Adjusted data item 192 – Student Loan plan type expanded to additionally include Plan Type 5
- New data item 221 – Value of Statutory Parental Bereavement Pay recovered year to date in Northern Ireland
- New data item 222 – Value of NIC compensation on Statutory Parental Bereavement Pay year to date in Northern Ireland
- New data item 223 – Value of Statutory Parental Bereavement pay year to date in Northern Ireland (SPBPNIRE)
- New data item 225 – Northern Ireland employee workplace postcode
- Deminimus State aid – group of data removed
Forms P60, substitute P60 and substitute eP60 (confirmed)
The P60 and eP60 format for 2026/2027 tax year specified within RD1 have been confirmed.
Wording in relation to Tax Credits has been revised.
Income Tax Personal Allowance (confirmed)
The Autumn Budget 2025 confirmed that the personal allowance for April 2026 is frozen and will continue to be until an additional three year extension to April 2031:
General tax code uplifts are instructed by authority of form P9X to employers. As the personal allowance is indicated as remaining frozen, it is anticipated that there will be no general uplift (tbc) of tax codes for April 2026. Other individual tax code updates will be issued as a P9 or P6 notification.
| 2026/2027 New Starter Checklist – getting prepared – PAYadvice.UK |
| Budget 2025 – Tax free allowance freeze extended 3 years – PAYadvice.UK |
| Personal Allowances: adjusted net income – PAYadvice.UK |
International Employment cases
As part of the budget 2025 information, the government have changed the rule in relation to Section 690 Overseas Workday Relief limiting the relief to a maximum of 30% within the operation of Payroll and PAYE.
Rest of the UK Income Tax (England and Northern Ireland) (confirmed)
The tax rates were confirmed as frozen for the tax year commencing 6th April 2026, it is anticipated that these will remain unchanged in future years also until April 2031 although subject to confirmation at future government fiscal events (budgets and statements):
| Payroll technical specifications: Income Tax April 2026 – PAYadvice.UK |
| Personal Allowances: adjusted net income – PAYadvice.UK |
Scotland and Income Tax (announced)
The Scottish Budget 2026 held on Tuesday 13th January 2026 announced changes to the Scottish tax band thresholds applicable from 6th April 2026:
PAYadvice.UK predict that the tax specification values for the calculation of Scottish Tax to be:
| Payroll technical specifications: Income Tax April 2026 – PAYadvice.UK |
| Scottish Budget 2026 – Income Tax – PAYadvice.UK |
Wales and Income Tax (confirmed)
The Welsh Draft Budget 2026/2027 26th October 2025 confirmed that Welsh Rate of Income Tax (WRIT) would continue to match the Income Tax Rates for the rest of the United Kingdom (England and Northern Ireland):
| Payroll technical specifications: Income Tax April 2026 – PAYadvice.UK |
| 2026/2027 Welsh Rate of Income Tax – PAYadvice.UK |
Expenses and Benefits
Employers who want to introduce formal payrolling for the 2026/2027 tax year must plan and register with HMRC online in advance and at the latest 5th April 2026. Since May 2024, agents can also register their client PAYE schemes for payrolling.
On Monday 28th January 2025, the government confirmed that the proposal for mandatory payrolling would be delayed one year to 6th April 2027 to allow more time for the development of the change with the exception of Beneficial Loans and Accommodation which initially may be payrolled for the first time on a voluntary basis.
Also from the delayed April 2027, the application of Class 1A National Insurance will require to be applied in real time. Currently Class 1A for benefits is not permitted to be accounted within payroll but by the submission of form P11Db by applying an annual adjustment value.
The P11D is heading for retirement.
Employer provided Childcare Vouchers – Basic Earnings Assessment
As the tax bands tax bands are indicated as not changing from 6th April 2026, the PAYadvice BEA tool for 2023/2024 remains suitable for continued annual use including the 2026/2027 tax year in the same way as it being suitable for 2023/2024, 2024/2025 and 2025/2026.
Cars, Vans and Fuel
Cars, Vans and Fuel
The following articles relate to changes in relation to Company Cars, Company Vans and the provision of fuel for private use.
Where a company car is provided either as a direct benefit or via a salary sacrifice scheme, there are liabilities to report the benefit to HMRC via P11D or payroll with car reporting on the FPS submission.
The company car taxation of electric vehicle is increasing from the current 3% charge to a new increased 4% charge, and the Autumn Budget 2025 announced further changes for the future.
National Insurance
Class 1 earnings bands
Budget 2025 indicates that the Class 1 earnings bands will remain frozen with the exception of the Lower Earnings Limit (LEL) and that could continue until April 2031:
Class 1 Contribution Rates from 6th April 2026
The National Insurance contribution rates applicable from 6th April 2026 are frozen in budget 2025 and indicated as potentially being frozen until April 2031:
| Budget 2025 – Veterans NIC relief extended – PAYadvice.UK |
| Budget 2025 – National Insurance freeze! – PAYadvice.UK |
And mariners
Class 1A and Class 1B contribution rates
The Class 1A and Class 1B contributions rates applicable from 6th April 2026 will be maintained at the same rates as 2025/2026.
Employment Allowance
With the increase to employers National Insurance, there is a counter increase to the employment allowance which was announced as part of the Autumn Budget 2024:
Student Loan deductions
The student plan threshold applicable from 6th April 2026 for Plans 1 and 5 were confirmed on Tuesday 19th August 2025.
The threshold for Plan 4 (Scotland) was shared by the HMRC CSL Consultation Group on Tuesday 2nd September 2025, and will be more formally confirmed by the Scottish Parliament at a later point in time.
The Department for Education confirmed the Plan 2 and Postgraduate Loan thresholds on Wednesday 26th November 2025.
Plan 5 loans will commence from 6th April 2026.
Where a graduate has multiple loan types, the following outlines thecorrect loan to apply where HMRC have not issued an SL1 or PGL1 notification:
Statutory Payments
The statutory payments for April 2026 are confirmed.
New entitlements to statutory parental bereavement pay as a day 1 right and covering miscarriage are introduced for those whose workplace is in Northern Ireland.
Statutory Parental Payments:
- Statutory Maternity Pay (SMP)
- Statutory Adoption Pay (SAP)
- Shared Parental Pay (ShPP)
- Statutory Paternity Pay (SPP)
- Statutory Parental Bereavement Pay (SPBP) and Northern Ireland extensions
- Statutory Neonatal Care Pay (SNCP)
The statutory rates have been confirmed. The uprating notice indicates a revision of application for all but SMP to weeks commencing Monday 6th April 2026. This is the first time that they have not all aligned to the first Sunday of April.
The Small Employers Compensation Rate has been confirmed on Wednesday 21st January 2925 as increasing to 9.0% (from the former 8.5%) on payments made on or after 6th April 2026. The Small Employers Relief (SER) Threshold is £45,000.
| Statutory Payments uprating error – PAYadvice.UK |
| April 2026 Statutory payment rates announced – PAYadvice.UK |
Statutory Sick Pay (changes on 6th April 2026)
The weekly rate of SSP has been confirmed and the daily table of SSP rates is yet to be issued.
The following is based on the new weekly rate being £123.23 per week:
April 2026 sees the removal of the 4 day PIW and 3 waiting days. Also the requirement for average weekly earnings to exceed a Lower Earnings Limit is removed. A new 80% SSP rate up to the flat rate are also being introduced. There are transitional protections for those with continuous SSP that pre-dates 6th April 2026
Pension AE thresholds (confirmed)
The values to apply from 6th April 2026 remain frozen:
The Lower level of qualifying earnings is not the same as the National Insurance Lower Earnings Limit (LEL).
National Minimum Wage / National Living Wage (confirmed)
The rise to the National Minimum Wage and National Living Wage were confirmed on Tuesday 25th November 2025.
Real Living Wage and London Living Wage (confirmed)
The uprated Living Wage and London Living Wage were announced on Wednesday 22nd October 2025
Isle of Man (6th April 2026)
The Isle Man Budget 2026 took place on Tuesday 17th February 2026.
Income Tax
The Isle of Man Budget 2026 has confirmed an increase to the Single Person and Jointly Assessed Personal Allowances:
Tax rates and Bands
The tax rates and bands applicable from 6th April 2025 for the 2026/2027 tax year have been confirmed as frozen:
National Insurance
The Isle of Man has confirmed some of the change that apply from 6th April 2026 (eyear 2025/2026 values are shown in brackets):
The National Insurance Contribution rates to apply for payments due from 6th April 2026 have been confirmed as unchanged:
Isle of Man – Minimum Wage
The Minimum Wage rates for the Isle of Man will increase from 1st April 2026:
| Isle of Man Budget 2026 changes tax, National Insurance and Minimum Wage – PAYadvice.UK |
| https://www.gov.im/minimum-wage |
PAYadvice.UK Legislation Update 2026
The download of the latest PDF version:
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DonateDonate monthlyDonate yearlyPAYadvice.UK – Started 25/6/2025 Last updated 14/4/2026