This page will be regularly be updated with changes as they are announced in preparation for 2026.
Last years resources for 2026
The prior year 2026/2027 resources can be found at:
Resources for 2027
The PDF download: Coming soon
Guernsey (1st January 2027)
Class 1 Contributions (proposed)
The changes from 1st January 2027 to Class 1 were proposed on 14th September 2026 and are to be considered on 21st October 2026.
The proposed contribution earnings limits and rate changes applicable from 1st January 2027 are:
Minimum wage
The changes to minimum wage for Guernsey commencing 1st October 2026 have been announced and confirmed as follows:
Jersey (1st January 2027) (to be confirmed)
The changes applicable from 1st January 2027 are yet to be confirmed:
Jersey Minimum Wage (confirmed)
The Jersey minimum wage for 2027 has not yet been finalised, but a public consultation is underway to set the new rates. The current and prior rates are:
United Kingdom (6th April 2027)
Autumn Budget 2026
The government budget has been announced as taking place on Wednesday 28th October 2027
The following articles when released will relate to the budget speech and associated measures and announcements:
| Budget 2025 – The Red Box – PAYadvice.UK |
| Budget to move “power and money out of Westminster, and into every postcode – PAYadvice.UK |
HMRC guidance to operate from 6th April 2027
When the Autumn Budget 2026 has taken place on Wednesday 28th October 2026, 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 (tbc)
The P60 and eP60 format for 2027/2028 tax year specified within RD1 is to be confirmed
Income Tax Personal Allowance (tbc)
The Autumn Budget 2025 indicated that the personal allowance for April 2027 is frozen and will continue to be until an additional three year extension to April 2031. We will have to see if there is any movement as part of the Autumn Budget 2026:
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.
International Employment cases
Any news on international employment taxation changes will be published here.
Rest of the UK Income Tax (England and Northern Ireland) (tbc)
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 (tbc)
The Scottish Budget 2027 is to be held on 3rd December 2026 when changes are announced to the Scottish tax band thresholds applicable from 6th April 2027:
PAYadvice.UK will predict the tax specification values once announced for the calculation of Scottish Tax to be:
Wales and Income Tax (confirmed)
The Welsh Draft Budget 2027/2028 is planned for 17th November 2026 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):
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
If the tax bands are not changing from 6th April 2027, 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
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 4% charge to a new increased 5% charge, and the Autumn Budget 2025 announced further changes for the future.
On Thursday 21st May 2026, Rachel Reeves, the former Chancellor of the exchequer announced a rise to the mileage rate for those using their own car for business travel. The first since April 2011.
National Insurance
Class 1 earnings bands
Budget 2026 is yet to indicate any changes to Class 1 earnings bands and whether they 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 2027
The National Insurance contribution rates applicable from 6th April 2026 are frozen in budget 2025 and indicated as potentially being frozen until April 2031:
And mariners
Class 1A and Class 1B contribution rates
The Class 1A and Class 1B contributions rates applicable from 6th April 2027 are likely to be maintained at the same rates since 2025/2026.
Employment Allowance
It is not yet known if there will be any further changes to the Employment allowance from 6th April 2027:
Student Loan deductions (TBC)
The student plan threshold applicable from 6th April 2027 for Plan 1 was confirmed on 10th August 2026.
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 are yet to confirm the Plan 2, 5 and Postgraduate Loan thresholds.
Plan 5 loans commenced 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 (tbc)
The statutory payments for April 2027 are usually confirmed in the weeks following the Autumn budget.
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 are yet to be confirmed.
The Small Employers Compensation Rate has been confirmed on Wednesday 21st January 2025 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 2027)
The weekly rate of SSP is usually announced in the weeks following the Autumn Budget and are yet to be confirmed.
The following is based on the 2026/2027 weekly rate being £123.23 per week and are subject to adjustment once the new rate is confirmed:
April 2026 saw 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 was introduced.
| Statutory Sick Pay – April 2026 – resources – PAYadvice.UK this is the home for SSP resources |
Pension AE thresholds (tbc)
The values to apply from 6th April 2027 are not known but may continue to 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 is yet to be confirmed – Often these are announced on the day before the Autumn Budget and are confirmed as part of the Autumn Budget. The current rates are:
| Overtime and the National Minimum Wage – PAYadvice.UK |
| 518 employers named for breaching minimum wage – PAYadvice.UK |
| Deductions remain a common cause of minimum pay breach – PAYadvice.UK |
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 (tbc)
The Isle of Man Budget 2027 is yet to be held:
Tax rates and Bands (tbc)
The tax rates and bands applicable from 6th April 2027 for the 2027/2028 tax year are yet to be confirmed as changed or frozen:
National Insurance (tbc)
The Isle of Man has not yet confirmed the changes that apply from 6th April 2027, the below relate to 6th April 2026 (prior 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 (tbc)
The Minimum Wage rates for the Isle of Man are yet to be announced:
PAYadvice.UK Legislation Update 2027
Coming soon following the Autumn Budget 2027
The download of the latest 2026/2027 PDF version:
Help support PAYadvice.UK
We hope that the content of this site is useful to the payroll industry and helps in the preparation of change. If you would like to support PAYadvice.UK please feel free to make a donation:
Make a one-time donation
Make a monthly donation
Make a yearly donation
Choose an amount
Or enter a custom amount
Your contribution is appreciated.
Your contribution is appreciated.
Your contribution is appreciated.
PAYadvice.UK – Started 17/10/2026 Last updated 17/10/2026