The HMRC Software Developer Support Team have kindly issued the new adjusted HMRC ‘New Starter Checklist’ to software developers to aid preparation for the 2026/2027 tax year. This new format comes into operation for payroll paying from 6th April 2026. Many years ago these were referenced as a P46 and that name continues to sometimes … Continue reading April 2026 Starter Checklist changes
Category: Payroll
Dear SD Worx and PayHR.UK, 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 October edition of Employer Bulletin includes articles on: Making your PAYE Settlement Agreement payment Guidance for labour supply chains featuring umbrella companies New Advisory Electric … Continue reading October 2025 – Employer Bulletin
Half a million workers are set for a pay boost as over 16,000 employers are signed up to pay the real Living Wage, including IKEA, Everton FC and Aviva. Popular high-street retailer Uniqlo is the latest to announce it is joining the Living Wage movement. The real Living Wage is the only UK wage rate independently calculated based on what is needed to cover living … Continue reading 2025 Living Wage and London Living Wage Rates confirmed
For the third year running, Christmas Day and New Year’s Day don’t fall on weekends and there are no substitute days. However, this year Scotland has a substitute day for St Andrews. England and Wales So when are the Christmas and New Year Bank holidays? For England Wales and Northern Ireland matches: Scotland In Scotland … Continue reading Christmas 2025 and New Year 2026 – when are the Bank Holidays and what about paying early?
At the HMRC Collection of Student Loan (CSL) consultation group,held on Tuesday 2nd September 2025 the following was shared. If has been confirmed that the student Plan Type 4 (Scotland) threshold applicable from 6th April 2026, this information will be additionaly announced at a later point by the Scottish Parliament who have confirmed that there … Continue reading Student Loan Plan 4 (Scotland) threshold for April 2026 confirmed
Dear SD Worx and PayHR.UK, 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 Employer Bulletin includes articles on: P11D and P11D(b) for tax year 2024 to 2025 PAYE Settlement Agreement (PSA) – calculations and payment … Continue reading August 2025 – Employer Bulletin
As part of the August 2025 Employer Bulletin, HMRC have confirmed changes to the raising of charge resolution cases, now referred to as Disputed Charges. Employers PAYE accounts become misbalanced with their payroll records for a number of reasons. Whether duplicates have been applied by HMRC or incorect information has been reported. Sometimes employers inadvertently … Continue reading HMRC Dispute Charge process changed
The Department for Education on 19th August 2025 confirmed annual updates repayment thresholds for Plan 1 and Plan 5 Income Contingent Student Loans. Income Contingent Repayment Student Loans Undergraduate loans Income Contingent Student Loans for Plan 1 (1998-2012) undergraduate loans The repayment threshold for Plan 1 loans will rise to £26,900 from 6 April 2026 to 5 … Continue reading April 2026 – Student Loans Repayment Threshold confirmed for Plan 1 and 5
The UK Government have confirmed that reforms to Statutory Sick Pay will be progressed for sickness absence from Monday 6th April 2026. The governments plan to 'Make Work Pay' is intended to tackle poor pay, poor working conditions and poor job security so that people across the UK feel the benefits. Strengthening Statutory Sick Pay is seen … Continue reading Important Changes to Statutory Sick Pay Effective April 2026
Dear SD Worx and PayHR.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 … Continue reading June 2025 Employer Bulletin
The calculation The UK Living Wage for outside of London has been announced on Wednesday 22nd October 2025 as £13.45 per hour. The London Living Wage as £14.80 per hour. This covers all boroughs in Greater London. The rates are calculated annually by the Living Wage Foundation and overseen by the Living Wage Commission, based on the best available evidence about … Continue reading How SD Worx Supports Real Living Wage Implementation
10% increase in the real Living Wage as cost of living continues to hit low paid workers the hardest Over 460,000 Living Wage workers are set for a pay boost as 14,000 Living Wage employers are signed up to pay the new rates The new real Living Wage rates are now worth over £3,000 more per … Continue reading Real Living Wage increases to £12 in UK and £13.15 in London
During the National Payroll Week, the Chancellor of the Exchequer, Jeremy Hunt, announced on 5th September 2023 that he will present the Autumn Statement 2023 to Parliament on 22nd November. The treasury confirm that the Office for Budget Responsibility (OBR) have been commissioned to prepare an economic and fiscal forecast to be presented to Parliament … Continue reading Autumn Statement set for 22nd November 2023
According to an HMRC promotion, they have acknowledged that over two million new employees who started a new job in 2022 were placed on the wrong tax code! They urge employers to obtain a P45 or a completed and correct starter checklist in time and ready to operate in the first payment of wages. Failure … Continue reading Over 2 million new starters on wrong tax code
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: Subject: PAYE … Continue reading No more Paper P11Ds to HMRC
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 informal payrolling … Continue reading Major changes to reporting benefits
Earlier today the Chancellor of the Exchequer, the Rt Hon Jeremy Hunt MP, brought forward a number of measures from 31 October’s Medium-Term Fiscal Plan. The measures are designed to ensure the UK’s economic stability and provide confidence in the government’s commitment to fiscal discipline.
ExCeL London becomes Accredited Living Wage Employer The Royal Docks receives formal recognition from the Living Wage Foundation for Making a Living Wage Place Key step in Mayor Khan’s plan to Make London a Living Wage CityAim of increasing the number of Royal Docks accredited Living Wage Employers by 50% by 2025 Community-led Royal Docks … Continue reading ROYAL DOCKS SEEKS TO EXCEL AS A LIVING WAGE PLACE
Government backs laws providing additional paid leave to parents whose babies require neonatal care after birthreforms will allow parents to spend more time providing crucial care for their baby instead of worrying about returning to work or having to take unpaid leaveBusiness Minister Jane Hunt: “I hope we can take one concern off the minds … Continue reading Parents whose babies require neonatal care to receive paid leave under new law backed by government
Government backs new reforms making it unlawful for employers to withhold tips from staff. New legislation to make it unlawful for employers to withhold tips from staffit means customers will know for certain that all tips will go to hard-working employees, who will take home more moneythe Tipping Bill will benefit more than 2 million … Continue reading New law ensures all staff keep their tips
Adrian Benedict Sacco, 55 and originally from Malta, has been disqualified after running an umbrella payroll services company with links to the Isle of Man, potentially costing the public purse millions in unpaid income tax, National Insurance Contributions and Corporation Tax.
In the HMRC agent update 96 published 19th May 2022, revised guidance has been issued in relation to the late receipt of P45s from employees that miss the first payment and the intial Real Time Information (RTI) Full Payment Submission (FPS). Often employees mislay their P45, or the former employer has not yet issued the … Continue reading Don’t use tax values from late P45s
Do you operate a banded pension scheme using qualifying earning? Have you checked that the start and end points meet the requirements in operation for pay reference periods commencing 6th April 2022. Since the introduction of pension AE the qualifying earnings Lower Threshold has matched the National Insurance Lower Earnings Limit (LEL). Often pension schemes would … Continue reading Check your Auto Enrollment Pension scheme
Join us for the Spring into Action Webinar on March 25th, 1-2pm.
WRIT was introduced on 6th April 2019. Income tax is partially devolved to Wales, which means that while the Welsh Government is able to vary the three income tax rates (basic, higher and additional) for Welsh taxpayers, all other aspects of the tax remain the responsibility of the UK government, and HMRC continues to administer income tax in Wales.
More than 20,000 Self Assessment customers have used HM Revenue and Customs (HMRC) online monthly payment plan service since April to spread the cost of their tax bill, totalling £46 million so far, it has been revealed.
The National Apprenticeship Week 2022 theme of ‘Build the Future’ continues from 2021, and focuses on the benefits apprenticeships can have on individuals, businesses, and local communitie
Over 300,000 people working for almost 9,000 real Living Wage Employers throughout the country are set for a vital pay boost as the new Living Wage rates rise to £9.90 across the UK (40p increase), and £11.05 in London (20p increase), supporting workers and families. The Living Wage rates are the only rates independently calculated based on what people need to live on.
The government has introduced a 1.25% Health & Social Care Levy, which will come into effect from April 2022. For the first year, the Levy will take the form of an increase to National Insurance Contributions. To educate the public of this change, the Government has requested that payslips created within the April 2022-23 period are updated to display an explanatory note.
COVID-19 has highlighted the limited scope to make changes to the current benefits in kind and expenses tax system to respond quickly to the pandemic. The government has had to introduce primary and secondary legislation with temporary effect to respond to the pandemic, to exempt a number of benefits in kind, change the qualifying conditions of certain benefits and provide relief for specified expenses and reimbursements.
The full list of Income Tax & National Insurance rates and bands.
• Health and Social Care Levy, along with an increase to the rates of dividend tax, will raise around £13 billion per year for spending on health and social care across the UK • 50% business rates discount for businesses in the retail, hospitality, and leisure sectors in England • From 1st April 2022 the National Living Wage will increase by 6.6% to £9.50 an hour. • The first Freeport tax sites will be in Humber, Teesside and Thames, and those Freeports will be able to begin initial operations from November. • Increasing public investment in UK R&D to £20 billion by 2024-25
The National Living Wage (NLW) will rise to £9.50 from 1 April 2022. This represents an increase of 59 pence or 6.6 per cent, based on the Low Pay Commission’s recommendations. The recommendations were unanimously agreed by Commissioners and accepted in full by the Government.
The government has made 2 separate announcements that will affect public service pension schemes: One will allow the 2016 valuations to complete. The other sets out how the cost control mechanism will be reformed going forward, starting from the forthcoming 2020 valuations.
The deadline to complete a tax return for the 2020 to 2021 tax year is approaching.
Teachers in the early years of their careers will be able to get a salary boost of up to £3,000 tax-free to teach maths, physics, chemistry and computing.
HMRC urges tax credits and Child Benefits customers with a Post Office card account to update HMRC with their new bank account details by 30 November 2021.
During the pandemic, Working Tax Credit customers have not needed to tell HMRC about temporary short-term reductions in their working hours as a result of coronavirus - for example if they were working fewer hours or were furloughed. It is one of several measures HMRC introduced to help those facing uncertainty around their hours.
The government has brought in new legislation which places additional duties on to occupational pension scheme managers & trustees.
All tips will go to staff under new plans to overhaul tipping practices set out by the government today (Friday 24 September), providing a financial boost to hospitality workers across the country.
Figures released today show that firms who have overclaimed or decided they no longer need payments received through the Coronavirus Job Retention Scheme handed back £300 million in the last three months.
"Responsible, fair, and necessary action" taken to provide biggest catch-up programme in the history of the NHS and reform the adult social care system.
The Coronavirus Job Retention Scheme, commonly known as furlough, will cease to exist after the end of September. If you need to make staff redundant, act now.
The Low Pay Commission (LPC) is the independent body which advises Government on the levels of the National Living Wage (NLW) and National Minimum Wage (NMW). To help shape the recommendations they will make this autumn on the 2022 minimum wage rates, they are seeking evidence on the impact of the NLW and NMW. All interested parties are invited to submit evidence.
Off-payroll working rules (commonly known as IR35) changed on 6th April 2021. Find out whats changed.
In the agent update 87, the HMRC remind agents about an arrangement where a company creates an unfunded pension obligation to pay a director of the company a pension.