Each year the UK and devolved governments announce changes to the rules and values for various statutory deductions and change. These changes generally take effect in April, with the United Kingdom tax year commencing on 6th April. The Payroll Advisory Legislation Service team ran a series of 6 webinar which covered the changes for this next … Continue reading 2026 Payroll Workout – Getting ready for the new tax year and beyond
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As part of the budget 2025, the £12,570 tax free allowance freeze has been extended from the current freeze until April 2028 to a new three year freeze extension to April 2031. This will see an increase in tax income as more individuals through fiscal drag are placed into higher and additional tax rates. The … Continue reading Budget 2025 – Tax free pay freeze extended
The chancellor is ‘asking everyone to make a contribution’. She has confirmed that there will be no changes to Income Tax and National Insurance. This will see an increase in tax income as more individuals through fiscal drag are placed into higher and additional tax rates. The tax rates were confirmed as frozen for the … Continue reading April 2026 rUK Tax (England / Northern Ireland)
As part of budget 2025, Rachel Reeves announced a freeze of National Insurance thresholds and rates until April 2031. Well not everything was frozen, it was after confirmed that the National Insurance Contributions (NICs) Lower Earnings Limit (LEL), the point where individual start accruing state benefit rights, would rise by +£4 to a new £129 … Continue reading April 2026 – National Insurance freeze! Well almost
Following the UK budget on 26th November 2025 which applied a freeze of tax bands and rates, potentially until 5th April 2031, it’s time to catch-up on what is happening with the Welsh Income Tax applicable from 6th April 2026 for the 2026/2027 tax year. As part of the Welsh draft budget preparation announced on … Continue reading April 2026 Welsh Rate of Income Tax
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
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 was more formally confirmed by the Scottish Parliament. The Department for … Continue reading April 2026 Student Loan Repayment Thresholds confirmed
I have concluded my statutory annual review of …. benefit rates under the Social Security Administration Act 1992. The new rates will apply in the tax year 2026-27, with most increases coming into effect from 6 April 2026. …. benefit rates covered by my statutory review will be increased by 3.8%, in line with the … Continue reading Statutory Parental Leave Rates for April 2026 confirmed
The Chancellor of the Exchequer Rachel Reeves has announced on the day before her 26th November 2025 Autumn Budget the acceptance of the Low Pay Commission recommendations on increases to the National Minimum Wage and National Living Wage. These uplifts are predicted in benefit 2.7 million U.K. workers with a significant increase in pay. (c)2025 … Continue reading April 2026 National Minimum and Living Wage
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
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
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
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
HM Revenue and Customers have release information on the change to the SAYE bonus rates application from 18th August 2023. Following the launch of the new SAYE bonus rates automatic mechanism and specimen Save As You Earn (SAYE) prospectus as set out in Employer Related Securities Bulletin 51 (May 2023), new SAYE bonus rates and early leaver rate will apply from 18th August … Continue reading Save As You Earn Bonus Rates from 18th August 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.